The European Programmes for Agriculture and Rural Development. Shortcomings related to Implementation, Enhancement and Audit

• Published in: Valahian journal of economic studies Vol. 6; no. 4; p. 63
• Main Author: Dascalu, Elena-Doina
• Format: Journal Article
• Language: English
• Published: Targoviste De Gruyter Poland 01.10.2015
• Subjects: Agriculture; Auditing; Audits; Fraud; Funding; Regulation of financial institutions; Rural development; Romania
• ISSN: 2067-9440; 2067-9440

Most of the relevant difficulties regarding the implementation, development and auditing of projects financed from European funds (EAFRD) in Romania, reported in special by the audits, are mainly arising from the changes in EU regulations (that implicitly determine changes and adaptations of the Romanian legal ^ framework) or ^ from the relatively frequent reorganizations of national structures involved in the implementation and management of European funding programs. This paper is addressing the implementation, enhancement (deployment) and auditing of programmes and measures financed through EAFRD, and the author proposes a short review of the phenomenon of fraud of EU funds aimed at agriculture. First, causes and factors that facilitate the emergence of irregularities and fraud (as a prerequisite for the management of the risk related to the implementation and enhancement of European projects) are identified, and the essential role of the audit thereof is reaffirmed. Then, on the basis of documents and public reports of the bodies involved in carrying out programmes and projects financed from EAFRD, specific factors (internal or external) which may give rise to problems and difficulties are briefly dealt with. The author analyses a number of issues which reflect difficulties and typical problems encountered in implementing the PNDR. Finally, the role of the external audit and, particularly, the Audit Authority's responsibility are also briefly examined.