THE DIGITALIZATION OF PREVENTIVE FINANCIAL CONTROL: IT SOLUTIONS FOR THE EFFECTIVE MANAGEMENT OF EU-FUNDED PROJECTS

The acceleration of digitalization in both public administration and the private sector has created significant opportunities for modernizing preventive financial control mechanisms applied in EU-funded projects. In a context where both public institutions and private companies manage substantial budgets derived from non-reimbursable funds, it becomes essential that preliminary verifications of expenditure compliance be integrated into robust, standardized, and user-friendly IT systems. This paper analyzes how digitalization supports the efficiency, traceability, and transparency of preventive financial control activities, based on best practice studies and real-world implementation examples. A particular focus is placed on the MySMIS 2021 platform, which includes a dedicated public procurement module requiring the upload of related documentation. However, in the absence of automatic validation or approval from the managing authority, this process remains incomplete, and the risk of financial disengagement persists. It is proposed that IT systems should include preliminary validations, automatic generation of procurement calendars, and standardized electronic forms based on the procedure type and applicable legislation. Another development path concerns the institutional digitalization of the preventive financial control visa (CFP), enabling both public and private beneficiaries to receive electronic payment authorizations, with complete traceability integrated throughout the project lifecycle. The study employs a qualitative methodology, combining documentary analysis with selected case studies, and highlights both the benefits of digitalization and the challenges posed by limited system interoperability and the need to adapt human capital.