Naslov
AUDIT PROCEDURES AND EXPENDITURES FOR EMPLOYEES OF LOCAL UNITS

Autori
Mahaček, Dubavka ; Zrnić, Ana ; Mijoč, Ivo

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
INTERDISCIPLINARY MANAGEMENT RESEARCH XVII INTERDISZIPLINÄRE MANAGEMENTFORSCHUNG XVII / Barković, D. ; Dernoscheg, K. H. ; Erceg, A. ; Glavaš, J. ; Pap, N. ; Runzheimer, B. ; Wentzel, D. - Opatija : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku ; Hochschule Pforzheim University of Applied Sciences ; Hrvatska akademija znanosti i umjetnosti (HAZU), 2021, 859-873

Skup
17th Interdisciplinary Management Research (IMR 2021)

Mjesto i datum
Opatija, Hrvatska, 13.05.2021. - 15.05.2021

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
audit, local and regional government, expenditures for employees

Sažetak
The financing of local and regional self- government units in the Republic of Croatia is based on local and regional budgets adopted for each budget year. These budgets depend on the state budget, which is one factor determining the financial relations between local and regional self- governments. Although the way local and regional units are financed depends on policies, laws, and regulations, the units also have a certain degree of financial autonomy. The way local and regional budgets are spent visible through the expenditures. This paper aims to examine the size of total realized expenditures of each level of government and examine the share of each county in total realized expenditures. The work focuses on examining the size of expenditures for employees within the expenditures and expenses of local and regional self-government units in the Republic of Croatia and concludes their share within the budget appropriations from 2016 to 2018. The data analysis method of the Ministry of Finance analyzed the total expenditures and expenses of all local municipalities in the Republic of Croatia. Based on the analysis performed, it was determined that the expenditure for employees at the municipal level participates with the most significant share in the total realized expenditure and expenditure of all local units. The need for continuous control was also identified, i.e., monitoring and verifying the share of expenditures for employees in total expenditures and expenses. These items are subject to financial audit. Increases in the percentage of employees’ expenditures result in local units having fewer funds available to finance other expenditures.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA