engleski

A Survey of the Existing System of Local Government Audit in Croatia.

The major goal of the Survey of the Existing System of Local Government Audit in Croatia is to give an overview of the most important issues regarding audit function in Croatian local government. In this Survey, existing audit practices at the local level are investigated in the context of presenting the current situation, identifying needs, and making recommendations for changes in legislation and human resources development. To carry out this work on preparing the Survey of the Existing System of Local Government Audit in Croatia we use methodology that consists of three parts: (i) comprehensive desk research (legislation and human resource development analyses ; SWOT analysis) ; (ii) case studies interviews (representatives of several municipalities, towns, cities and counties will be interviewed to obtain a broader image on positive and negative aspects of the audit function at the local level), and (iii) recommendations for needed changes in legislation and human resources development. In order to achieve the main goal of this Survey, the current legal and institutional framework regarding the existing system of local government audit will be presented in the second part of this Survey. This Survey will attempt to make a comprehensive clarification of current human resources development in the area of existing audit practice at the local level. Human resource development is presented in the third part of this Survey. The fourth part of the Survey consists of a short SWOT analysis. The table includes a brief presentation of major strengths, weaknesses, opportunities, and threats of the current legislative framework and human resources development concerning the audit system at the local level in Croatia. This SWOT analysis is the outcome of interviewing and presenting experiences of several local government units (municipalities, towns, cities, and counties) on the subject of existing audit systems (legislation and human resources development). All of these case studies will be used to consider basic constraints related to these preconditions, such as existing knowledge gaps within local government units to improve fiscal transparency and accountability. The Survey will finish with conclusions regarding the improvement of audit function at the local level with the main goal towards improvement of fiscal transparency and accountability at the local level.

audit function; local self-government; fiscal transparency; Croatia

nije evidentirano