EuroEconomica, Vol 37, No 3 (2018)

Integrated Analysis of the Use of Non-Reimbursable Funds. Financial Audit of Non- Reimbursable Funds

Aurelian Constantin, Carmen-Gabriela Sirbu


The Community funds absorption constitutes itself an objective of the post-accession strategy.
Their main role is to close the variances in the economic development level of the EU state members. What
has been the significance of 12 years EU membership for Romania? Have we succeeded to increase the
absorption degree of the European funds? In what fields? In 2017, was the the termination of the cooperation
Protocol, regarding the setting up and the conduct of financial audit for European and other non-reimbursable
funds, a beneficial measure? What is the actual role of the financial audit?


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