THE AUDIT OF THE MANAGEMENT SYSTEM FOR STATE SUBSIDIES AND FINANCIAL SUPPORT GRANTED TO AGRICULTURAL PRODUCERS

DASCALU Elena Doina, Spiru Haret University, Bucharest, Romania, Bucharest University of Economic Studies, Romania

NASTA Laura, Spiru Haret University, Bucharest, Romania, Bucharest University of Economic Studies, Romania

Abstract:
This article examines the issue of financial support for agricultural producers in Romania, awarded in the framework of the Common Agricultural Policy, in a three-dimensional perspective: (a) an image of the financial effort materialized during the period 2012-2015 (areas, allocating funds, payments), to which is added a second coordinate (b) a review of the forms of organization (institutions, programs, and procedures for the granting of financial support), and - to close the referential perspective - the third coordinate consisting of a short presentation of the management and supervisory requirements (mainly, objectives and missions of audit and control, public internal and external audits).

Keywords: common agricultural policy, EU programmes (EAGF and EAFRD), financial support measures and schema, subsidies payment, external audit and control

JEL Classification: Q14, Q18, R11, M48

Volume: 68, Issue: 1

Pages: 67 - 84

Publication date: June, 2016

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/68106dascalu&nasta.pdf

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