AUDITING OF FUNDS FOR PRE-ACCESSION PROGRAMMES
ABSTRACT By auditing the activities of the organizations managing funds under pre-accession programmes, the aim is to verify the accuracy and completeness of the annual accounts of the audited organizations and the financial statements and declarations of these organizations sent the EC, the adequacy and effectiveness of management systems and control of the audited organizations regarding their ability to ensure compliance of the expenditures with the terms of the international agreements for receiving EU funds, to which the Republic of Bulgaria is a party, and the current EU legislation from the moment of its application in the Republic of Bulgaria.
In the perion 1998-2002 the management of the funds is carried out by accredited structures (central unit and executive agencies) on a decentralized basis, as this implies preliminary and subsequent control by the EC. This topic is still relevant today in the management of EU funds.
The study focuses on the theoretical formulations, which confirm that after 2002 the necessary prerequisites have been created, incl. and legislation to move to an expanded decentralized system for managing EU funds while demonstrating the necessary capacity on the part of executive agencies.
Keywords: internal audit, public sector, legal framework