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.

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.

Action or negligence at the international level, that could lead to an embezzlement or an illegal detainment of funds from the state budget of a member-state, or funds managed by state authorities.