文章基本信息

标题：Audit of Public Procurements under Projects Financed From Structural Funds
本地全文：下载
作者：Emil LUNGEANU
期刊名称：Economy Informatics
印刷版ISSN：1582-7941
出版年度：2012
卷号：12
期号：1
出版社：INFOREC Association
摘要：The aims of the present paper are (i) to introduce ways of checking the procedures of awarding public procurement contracts and (ii) to suggest a few practical examples for applying financial corrections in case of errors or fraud in the field of public procurement. Under the applicable Community law, this article provides technical information to the attention of public authorities, experts, beneficiaries or potential beneficiaries and other bodies involved in monitoring, control or implementation of cohesion policy regarding the interpretation and enforcement of Community provisions for public procurement. Article seeks to provide explanations and interpretations of the European Commission services on these rules to facilitate implementation of operational programs and encourage good practice as well as to enhance knowledge of public procurement.
关键词：Audit; Irregularities; Public Procurements; Professional Scepticism; Structural Funds