Features of accounting of expenditures of budget organizations within the framework of cross-border cooperation projects
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Дата
2022
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Анотація
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.
Опис
Brailovska O. Features of accounting of expenditures of budget organizations within the framework of cross-border cooperation projects / O. Brailovska ; advisor K. Stasiukova // Black Sea Science 2022 : proc. of the Intern. Competition of Student Scientific Works / Odesa National University of Technology ; eds. B. Yegorov, M. Mardar [et al.]. – Odessa : ONUT, 2022. – P. 147–158 : tabl. – Ref.: 18 tit.
Ключові слова
accounting, cross-border cooperation, grants, international standards, revenues, expenditures, budget organization, audit, higher education institutions