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EN
The second part of the article, which presents the solutions adopted in the Act on the principles for the implementation of programmes within the Cohesion Policy financed in the 2014−2020 financial perspective, focuses on the analysis of the provisions related to auditing of spending within projects co-financed from the EU funds. In his article, the author also discusses issues related to accounting for irregularities found in projects financed from the EU funds. The provisions referred to are presented in the context of the requirements set forth in Regulation No 1303/2013 that introduced the principle of annual accounting for spending between a Member State and the European Commission.
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