Naslov
Implemented expenditures and outlays of local and regional self-government units in the Republic of Croatia with special emphasis on the audit staff expenditures
(Implemented expenditures and outlays of local and regional self-government units in the Republic of Croatia with special emphasis on the audit of staff expenditures)

Autori
Mahaček, Dubravka

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
DAAAM International Scientific Book 2007

Urednik/ci
Katalinić, Branko

Izdavač
DAAAM International Vienna

Grad
Beč

Godina
2007

Raspon stranica
577-584

ISBN
3-901509-60-7

Ključne riječi
self-government units, expenditure, budget, staff, supervise

Sažetak
Public needs are funded from budgetary resources. In accordance with legal regulations, budget expenditures and outlays are planned for every financial year, which implies that over the course of the year expenditures and outlays that have not been planned cannot be implemented. One financial year in the Republic of Croatia is equivalent to one calendar year. It is important to use plan documentation for fixing expenditures which will be implemented via the budget in order to meet public needs in the best possible way. In the audit procedure, it is necessary to establis whether expenditures and outlays were implemented as planned in the budget, whether they were implemented according to legal regulations, and whezher the procedure was efficient and effective. Staff expenditures are included in the budget planning and their implementation is being supervised.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA