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Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027

Author

Listed:
  • Meda Laura MOȘIU

    (West University of Timișoara, Romania)

  • Georgiana-Iulia LAZEA (TRIFA)

    (West University of Timișoara, Romania)

Abstract

This article analyses the accounting particularities of the implementation of projects financed through non-refundable European funds in the public utility services sector, with a focus on the case study of Aquatim SA, a regional water and sewage operator. The research addresses the accounting treatment of grants in accordance with the applicable regulations (Order of the Minister of Public Finance No. 1802/2014 and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance). At the same time, the study examines the process of identifying, recording, and monitoring of eligible expenditure within projects carried out under the Sustainable Development Program (SDP) 2021–2027, emphasizing the importance of financial reporting systems, internal control, and alignment with both European and national legislation. The conclusions indicate that the accounting treatment of European funds requires strong administrative capacity and precise coordination between the technical, financial, and legal dimensions of projects. Proposals for future research target comparative analyses among regional operators, budget planning, and cash flows generated by funded investments and the modelling of financial risks in phased projects.

Suggested Citation

  • Meda Laura MOȘIU & Georgiana-Iulia LAZEA (TRIFA), 2025. "Accounting Analysis of Eligible Expenditure in Non-Refundable Funded Projects: Case Study Aquatim SA and the Sustainable Development Program 2021–2027," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(7), pages 19-35, July.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:7:p:19-35
    DOI: 10.37945/cbr.2025.07.03
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    Keywords

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    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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