Naslov
Opportunities for sustainable development by improving the management of public founds

Autori
Mahaček, Dubravka

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

Izvornik
Knowledge and business challenge of globalisation in 2015 / Marjana Merkač Skok, Marijan Cingula - Celje : Faculty of Commercial and Business Sciences Celje, 2015, 8-18

ISBN
978-961-6825-99-3

Skup
Knowledge and business challenge of globalisation in 2015, 6th international scientific conference

Mjesto i datum
Celje, Slovenija, 20.11.2015

Vrsta sudjelovanja
Pozvano predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
development ; public funds ; audit ; revenue ; efficiency

Sažetak
Increasingly we are faced with the requirements for improving the management of public funds, because that way we affect overall community development, i.e. better fulfilment of public needs in a particular area. The task of the state audit is to control the use of public funds. The aim of this paper is to explore the possibilities of influencing the improvement of public finances management and the impact on the development via the action of the State Audit. The financial statements of all who use budget funds are subjected to audit by the State Audit Office. In this way the general public is informed on the use of taxpayers' money. The jurisdiction of the State Audit Office is prescribed by statutory provisions. This paper investigates the ability to influence the improvement of governance and development via local and regional self- government units’ budget. The assumption is that local units’ budget funds are limited and there are no significant possibilities of increasing them, so a special given attention should be given to their spending. This paper uses a method of analysis for determining the realized revenues of local and regional self- government units in the observed period, types of expenditures over the years and their shares were determined, and then those expenditures and calculation of the relative numbers (percentages) were compared. Conclusions are drawn regarding the extent and movement of expenditures and expenses. An analysis of the number of orders and recommendations was performed according to the subjects and the areas in which the irregularities for local units were determined during the financial audit and an analysis was performed on given recommendations according to counties in performed efficiency audit. Based on individual conclusions other conclusions were drawn regarding the movement of the realized revenues and expenditures. In the area of every local and regional self-government units, i.e. the county, residents meet public needs. The realization of county budget revenues also includes the realization of revenues of municipalities and cities in the county. A survey of revenues, expenditures, orders and recommendations was conducted, and the reports of the State Audit Office were used as a data base. Local and regional self-government units establish companies in their area and play a significant part in their financing. This is another way in which they meet public needs. In order to ensure better control, it is necessary to ensure transparency in the provision of public services, which can be achieved by increasing accountability. In order to better meet the needs, it is essential to ensure effective access to available budgetary funds. Performing efficiency audits is becoming increasingly important since they affect the use of public sector resources in achieving greater value for money. The assumption of limited resources was confirmed, and conclusions were made on the importance of legal and transparent business conduct, which affects the improvement of business conduct and the overall development. We determined a focus on the implementation of activities and actions pursuant to the recommendations which ultimately affect better access to realized revenues and their earmarked spending.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA