Nerambursabil

Nerambursabil is a Romanian adjective meaning that something is not reimbursable or cannot be recovered by payment. The term is typically used in contexts of public financing, subsidies, and policy documents. In practice, a cost or expenditure that is classified as nerambursabil is borne outright by the funding body—such as a national or European Union program—and the beneficiary does not have the right to claim that amount back later.

The distinction between nerambursabil and rambursabil (reimbursable) is important for accounting and compliance. For agencies and institutions receiving financial aid, the classification determines eligibility for audit, reporting, and reporting deadlines. For example, the Romanian Ministry of Education may earmark a portion of a grant for "nerambursabil" items such as educational software, while other items remain rambursabil. Similarly, healthcare service providers may be reimbursed for certain hospital costs by the state, but capital investments in new equipment are often designated nerambursabil.

In the European Union, many structural and cohesion funds require beneficiaries to submit detailed plans indicating which line items are rąmbursabile and which are nerambursabile. EU regulations mandate that nerambursabil items be fully funded by the grant, and any overspend can lead to sanctions or repayments. The concept also appears in local government finance, where infrastructure projects funded through municipal bonds are often classified as nerambursabil, meaning the municipality does not have to repay the cost from the bond proceeds.

For legal and fiscal clarity, Romanian law and EU guidelines require the explicit labeling of nerambursabil expenditures, so that transparency is ensured and public accountability is maintained when public money is used to support public services or development projects.