THE ROLE OF STATE CONTROL OF THE REPUBLIC OF LITHUANIA IN THE CONTROLLING SYSTEM FOR EUROPEAN UNION SUPPORT DURING PROGRAMMING PERIODS 2004–2006 AND 2007–2013
Journal Title: Jaunųjų mokslininkų darbai - Year 2010, Vol 26, Issue 1
Abstract
After having evaluated and analyzed the legal acts regulating activities of one of the subjects of the EU funds control namely, the State Control, in 2004 – 2006 programming period and 2007 – 2013 programming period, it was concluded that the role of National Audit Office has been different in different programming periods. During 2004 – 2006 programming period only the final audit has been assigned to the National Audit Office; meanwhile, during 2007 – 2013 programming period all functions related with control of the EU funds which were previously performed by intermediate and implementing institutions (which were subordinate to the ministers) have been delegated to the National Audit Office. In 2007 control of the EU financial support was centralized, and in this way the principle of independent control was ensured by distinguishing between the control functions and administration of the EU support.
Authors and Affiliations
Buinauskas Jaroslavas
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