Eligibilitatea și contabilitatea cheltuielilor și costurilor în activitatea organizațiilor necomerciale

Abstract

This article analyzes the conceptual and normative framework regarding the eligibility and accounting of expenses and costs in the activity of non-profit organizations, with an emphasis on the requirements of transparency, compliance and efficiency in the use of financial resources. In the context of accessing external and public funds, a clear definition of eligible expenses becomes essential to ensure financial sustainability and to avoid the risks of ineligibility. The eligibility criteria (necessity, economic rationality, documentary justification and connection with the project objectives) are examined and their implications for accounting under the legislation of the Republic of Moldova are detailed. The article highlights the role of accounting as a control and reporting tool, emphasizing the importance of the correct delimitation between direct and indirect expenses, as well as between eligible and ineligible ones. At the same time, common challenges faced by non-profit organizations in managing funds are discussed, including administrative capacity deficiencies and legislative ambiguities. The paper finally proposes a series of recommendations for strengthening accounting practices and improving mechanisms for validating and auditing expenses in non-profit projects. CZU: 657.446:334.012.46; JEL: M41