Black Sea Science

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Перегляд Black Sea Science за Ключові слова "accounting"

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    Features of accounting of expenditures of budget organizations within the framework of cross-border cooperation projects
    (2022) Brailovska, O.
    Cross-border cooperation programs are one of the key tools for the European Union to support its neighbors. This assistance is provided within the framework of two large-scale initiatives of the European Union: the European Neighborhood Instrument and the Territorial Cooperation Program of the Eastern Partnership countries. The money comes in the form of grants. These funds should help address common challenges related to the rapid movement of people and goods, humanitarian and environmental issues. For accounting purposes, grants are financial resources that the donor provides to the recipient on a non-repayable basis and which are aimed at achieving certain objectives set by the grantor. From the standpoint of accounting, grants are included in income from non-exchange transactions. Grants are own revenues of budgetary institutions and bodies of government and local self-government. In this case, grants have a specific purpose and should be spent on goals defined by the person providing the grant. Upon receipt of grant funds, the grantee is provided with the Instruction within which the grantee must act. This document states that accounting is conducted in accordance with national law. The main problem of grant accounting is the lack of common approaches to developing effective mechanisms for improving the accounting system taking into account the requirements of international standards, lack of elaboration of the transition to common methodological principles, as well as creating unified organizational and information support The paper considers in more detail the accounting in the budgetary institution of the projects of the Joint Operational Program of Border Cooperation "Black Sea Basin 2014 - 2020" Black Sea Basin. The main problems that arise in accounting under national law and the discrepancy with accounting in other EU countries are studied.