Wybrane problemy ewidencji wykorzystania środków unijnych na przykładzie Regionalnego Ośrodka Europejskiego Funduszu Społecznego
Selected problems in accounting for EU funds on the example of the European Social Fund Regional Centre
Author(s): Anna Bartoszewicz, Małgorzata Cygańska, Henryk LeluszSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The article presents the main rules of accounting for expenditure for implementation of EU-funded projects. A three-stage methodology is presented on the example of a chosen project: 1) receiving information about the granting of funds, 2) incoming transfer of money to bank account, 3) accounting for the costs incurred. Proper documentation and reporting of the use of EU funds is very important because of the future inspection to establish the eligibility of the expenses.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2010
- Issue No: 58
- Page Range: 4-19
- Page Count: 15
- Language: Polish