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Accountability principle

Before any implementation procedure or any financial transaction, the employee responsible for the execution of a specific task is thoroughly checked by another person, including its control papers.

Auditing authority

A national, regional, or local public authority or organization, functionally independent of the Managing authority and the Certification authority, designated by the member-state for one, several, or all operational programmes, and responsible for the verification of the effective functioning of the system for management and control.


An operator, an authority or a company, without significance whether public or private, responsible for the identification and the implementation of operations. In the context of the financial aid schemes under article 87 of the Contract, the beneficiaries are public or private companies, implementing a particular project and receiving public assistance.

Certificate to the EC

An official written document, requesting funds from the European commission for a gioven period (usually four months) based on expenses that are already certified and information about the admissibility of the request.

Certification authority

A national or a local public authority or organization, selected by the member-state to certify expenditure documents and requests for funds before they are submitted to the Commission.

Certification of expenses

A confirmation of the correctness and the admissibility of expenses and their effectiveness and compliance with the rules of the EU, regarding the management and control systems of the Structural funds and the Cohesion fund.

Certification report

An official written document for every priority axis, prepared by the Managing authority and presented to the Certification authority, including the total sum of admissible expenses paid by the Beneficiaries while implementing the operations.

Document tracing system (audit trace)

A monitoring tool, provided by the European Union in order to monitor the use of the Structural funds and the Cohesion fund and reflected in an implementation description of the programme and the operation via text, tables and graphs. The description includes the different levels of technical specifications and communications, as well as the management and the preliminary auditing processes, in this way enabling the monitoring and tracing process.

Finalizing declaration

A declaration, prepared by the “Audit of EU funds” Directorate, which generalizes the results of the examinations, completed in the previous year, guarantees the correctness of the statement of the end balance and the regularity of expenses, based on the methodological directions prepared by the European commission and the Ministry of Finance of the Republic of Bulgaria.

Financial report

An official written document, submitted by the Managing authority to the National fund, presenting the financial activities of an operational programme during a reporting period.


An activity, under which the Certification authority submits to the European commission tentative forecast about the requested payments for the current and the following financial year.
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Rehabilitation of Skutare – Orizovo railway section was launched +

30 August 2017

The rehabilitation of the railway section Skutare – Orizovo is part of the second phase of the project “Rehabilitation of the railway infrastructure along the railway line Plovdiv – Bourgas”, funded under OP on “Transport...

Ivaylo Moskovski: In 2019 Sofia will have 12 new contemporary metro stations +

21 July 2017

The construction of Sofia metro has an extremely high added value not only to the ecology and economic development of the region, but also to the transport links between the residential areas and the movement of hundreds of thousands of people daily,...

Integrated Transport Strategy for the period until 2030 +

22 June 2017

The Integrated Transport Strategy for the period until 2030 was adopted by the Council of Ministers of the Republic of Bulgaria with Decision No 336/23 June 2017. The strategic document is in compliance with the requirements of the...