scholarly journals State Audit for Strengthening the Accountability in Public Funds Management: Case of Republic of Macedonia

2016 ◽  
Vol 9 (2) ◽  
pp. 81-94
Author(s):  
Jadranka Mrsik ◽  
Tome Nenovski ◽  
Sanja Radenkovic
Keyword(s):  
Financial Management ◽  
Public Awareness ◽  
The State ◽  
Positive Development ◽  
Public Funds ◽  
The Public ◽  
Role Of The State ◽  
State Audit ◽  
Public Money ◽  
Effective Use

Abstract The aim of this paper is to analyze the role of the state audit in strengthening the accountability in managing the public funds. Appropriate and effective use of public funds ensures a healthy economic and financial management, as well as transparency, which leads towards a positive development of the society as a whole. We evaluated the operation of the state audit in Macedonia by analyzing the regularity audit performed on five state institutions from 2010 to 2014 and we compared the results with the state audits in two neighboring countries. Our findings suggest weaknesses in the use of public money by the institutions covered by this analysis and in the operation of the State Audit Office. The research will help in increasing the public awareness about the necessity of responsible management in the public sector.

scholarly journals PRELIMINARY STATE AUDIT OF THE ACCOUNTING CHAMBER AS A TOOL FOR PREVENTION OF ECONOMIC CRIMINALITY IN THE GENERAL GOVERNMENT SECTOR

2020 ◽  
Vol 02 (02) ◽  
pp. 04
Author(s):  
Dymytrii Grytsyshen ◽  
Svitlana Svirko ◽  
Igor Yaremchuk
Keyword(s):  
Theoretical Basis ◽  
Preventive Measures ◽  
The State ◽  
State Budget ◽  
Public Funds ◽  
The Public ◽  
Government Sector ◽  
General Government ◽  
State Audit ◽  
Economic Crimes

Reforming the general government sector in Ukraine requires a focus on preventive measures for combating economic crimes in the field of public funds and other property. In this context, the effective state audit, carried out by the Accounting Chamber of Ukraine as the highest audit body in the country, is an effective tool to prevent crimes. Elaboration of the current regulatory framework and international documents on the preliminary state audit allowed justifying the separation of such subtypes as: preliminary audit of the draft main financial and planning document of the country - the State Budget; preliminary audit of actual transactions in public funds and other state-owned property. To build the theoretical basis of the mechanism of preliminary state audit, such terminological components with their subsequent interpretations as: budget debt, budget financial debt, future illegitimate debt, actual illegitimate debt are formed. In order to optimize the work on the preliminary audit of actual transactions, the following areas are proposed to identify: preliminary audit of the public funds use within the execution of the State budget (expenditures of the State budget); preliminary audit of the public funds use within the framework of budget estimates and plans for the use of budget funds (expenditures of funds managers and recipients of budget funds); preliminary audit of other state-owned and the procedure for conducting such audit. Keywords: preliminary state audit, Accounting Chamber, economic crimes, public funds, budget.

The Legal Framework for Foundations in the Habsburg Monarchy from 1750 to 1918

2017 ◽  
Vol 1 (2) ◽  
pp. 154-172
Author(s):  
Gabriele Schneider
Keyword(s):  
Public Good ◽  
Legal System ◽  
Legal Framework ◽  
The State ◽  
Habsburg Monarchy ◽  
The Public ◽  
Regulation And Supervision ◽  
Role Of The State ◽  
The Law

Foundations, as permanent funds established by a certain legal act, can serve manifold purposes, but often pursue charitable goals. As such, they play an important role for the public good. Therefore, states always had an interest in fostering foundations by providing a pertinent legal framework. In Austria, this topic has not yet been the focus of scholarship. Through this study some light is shed on the implementation of the law on foundations in the Habsburg Monarchy. It focuses on the role of the state and its legal system regarding the regulation and supervision of foundations from 1750 to 1918. This period is characterized by the sovereigns’ endeavor to regulate the position of foundations via extensive legislation. In particular, a system of oversight for foundations was created in order to guarantee the attainment of their charitable goals. In fact, this system prevailed until the end of the 20thcentury.

scholarly journals PERANAN NEGARA DAN HUKUM DALAM MEMBERANTAS KEMISKINAN DENGAN MEWUJUDKAN KESEJAHTERAAN UMUM

2010 ◽  
Vol 40 (3) ◽  
pp. 390
Author(s):  
Yohanes Suhardin
Keyword(s):  
Social Justice ◽  
The State ◽  
Public Welfare ◽  
The Public ◽  
Role Of The State ◽  
Strategic Role ◽  
The Creation ◽  
The Government ◽  
Legal Product

AbstrakThe role of the state in combating poverty is very strategic. Combatingpoverty means to free citizens who are poor. The strategic role given thenational ideals (read: state) is the creation of public welfare. Therefore,countries in this regard the government as the organizer of the state musthold fast to the national ideals through legal product that is loaded withsocial justice values in order to realize common prosperity. Therefore, thenature of the law is justice, then in the context of the state, the lawestablished for the creation of social justice. Law believed that social justiceas the path to the public welfare so that the Indonesian people in a relativelyshort time to eradicate poverty.

scholarly journals Modern financial control of operations at the enterprise: its essence and features

2020 ◽  
pp. 10-14
Author(s):  
Kseniia KOVTUNENKO ◽  
Kateryna BONDARENKO
Keyword(s):  
Public Finance ◽  
Financial Management ◽  
Internal Audit ◽  
The State ◽  
External Control ◽  
Financial Control ◽  
Finance Management ◽  
Current State ◽  
Role Of The State ◽  
Local Resource Management

The purpose of the paper is to improve institutions and legislation on public finance management in Ukraine, to define the concept of "financial control", to consider the process of development and formation of financial control, to highlight the financial control`s features, to justify the need for long-term financial control. Financial control and financial management in the enterprise are very important for every state. The current state of economic improvement in Ukraine should increase the role of the state in regulating the economy in order to identify differences between the law, recognizing the standards and functioning of financial control. At the present stage in Ukraine, the issue of establishing unification of public finance management remains unresolved: there is a discrepancy in state legislation. The Ukrainian economy`s growth leads to an additional need for financial control in a moment. Thus, its role and importance in securing the assets of different types of members’ organizations, the equipment`s efficiency, labour and finance. The paper is devoted to the key issues of finding ways to ensure financial control in the organization and the regulatory framework in this area. The paper presents an overview of financial control by state (local) resource management and their use, as well as financial control of public administration by the state external financial regulator (audit), the Ministry of Finance on behalf of the Verkhovna Rada of Ukraine, and public finance management, including internal management and internal audit, which are provided by current legislation. In the paper was presented a study of the financial control`s concept. The main types of financial control, its goals and objectives are researched. The author emphasizes the importance of the organization’s internal financial control and the key stages of its development. The types of external control and features of their application were also researched. In conclusion the Ukrainian financial management`s current state is researched.

scholarly journals METHODS AND WAYS OF ASSESSMENT OF LOSSES FROM CORRUPTION THEFT IN PUBLIC SECTOR OF ECONOMY

2019 ◽  
pp. 131-141 ◽  
Author(s):  
Sergei Aleksandrovich Konovalenko ◽  
Georgy Ismaylovich Harada ◽  
Nazirkhan Gadzhievich Gadzhiev
Keyword(s):  
Public Sector ◽  
Political Development ◽  
Negative Impact ◽  
The State ◽  
Public Funds ◽  
Public Companies ◽  
Financial Flows ◽  
The Public ◽  
Goods And Services ◽  
The Government

Implementation of the decisions made in the course of management of economic and socio-political development of the state causes the adequate financial flows forming the budgetary sphere of the state. The trouble in this sphere does not allow to provide the necessary level of economic growth, hampers reforming of the economy, makes negative impact on commercial and foreign economic activity, interferes with improvement of monetary and credit, tax, insurance and other spheres of the financial system of the Russian Federation. The offenses connected with corruption and theft of budget funds committed by officials at various levels significantly undermine the authority of the government, cause a growth of discontent of society and impact the social and economic situation in the country. The practice of identifying the offenses connected with theft of public funds and property shows that practically all spheres of the public sector of economy are, to a greater or lesser extent, subject to the risks of such crimes commitment. In this regard, a research of methods and ways of assessment of corruption theft amount in the public sector of the economy is an important and hot topic. The main types of public funds theft have been analyzed, including theft of budget funds allocated in the form of grants for targeted measures; theft by overcharging the prices of goods and services used for the state needs; the acquisition of inventory for personal use of the heads of public companies at the expense of the company, etc. The dynamics of the amount of budget crimes in the Ryazan region has been analyzed. It was inferred that corruption crimes in the public sector of the Ryazan region include fraud, abuse of power, abuse of authority, illegal participation in business, as well as taking bribes. A set of measures for preventing the above crimes has been proposed.

scholarly journals Public Interest Opposite the Freedom of Contractual Will in Administrative Contracts in the Republic of Albania

2017 ◽  
Vol 6 (s2) ◽  
pp. 37-48
Author(s):  
Artan Spahiu
Keyword(s):  
Public Interest ◽  
Legal Framework ◽  
The State ◽  
Private Law ◽  
Legal Analysis ◽  
Administrative Contract ◽  
The Public ◽  
General Arrangement ◽  
Role Of The State ◽  
The Republic

Abstract The protection of the public interest is the main principle governing the activity regulation of the administrative bodies. This activity, traditionally, has been developed through administrative acts, as an expression of the unilateral and authoritarian willpower of public authority, which creates legal consequences. The administrative act has been and remains the most important instrument for the administration bodies to accomplish their mission, but it is no longer effective. Particularly this lack of efficiency is noticed in recent years when the development of the economy and the needs of the evergrowing society have prompted the administration to adapt its activity by making use of other mechanisms “borrowed” from private law. An important part of public activity can also be achieved through the contract as a way that brings the state closer to the private, mitigating its dominant position and leaving space for the efficiency of private activity to fulfil public engagements. Such contracts today are known as “administrative contracts” or “public contracts”. The terms mentioned above are instruments that establish legal relations, for the regulation of which the principle of public interest is opposed and competes with the principle of freedom of the contractual willpower. The regulation of these types of contracts is reached through the private law, which constitutes the general normative framework of contracts (lex generalis) even for the administrative contracts. But this general arrangement will have effect for as long as it does not contradict the imperative provisions of the specific act of public law (lex specialis), which regulates the administrative procedure for the completion of these contracts. This paper aims to bring to the spotlight the way our legislation predict and regulates administrative contracts, by emphasising particularly the features of their dualistic nature. The coexistence and competition of the principles of the freedom of contractual willpower and the protection of the public interest, evidenced in administrative contracts, is presented in this paper through the legal analysis of the Albanian legal framework which regulates these contracts. Under the terms when the role of the state in providing public services tends to increase and our legislation aims the harmonization in accord with the European legislation, it is necessary to improve the administrative contract regulation and extend its scope of action.

scholarly journals KONSEP WELLFARE STATE DI INDONEISA

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Winda Roselina Effendi
Keyword(s):  
Social Security ◽  
Welfare State ◽  
Social Services ◽  
The State ◽  
The Public ◽  
The People ◽  
Role Of The State ◽  
Market Economy System ◽  
Economy System

Walfare State concept born in the era of the 20th century as a correction of the development of the concept of the country as night watchman, the phenomenon of economic capitalism that gradually leads to lameness in the distribution of sources of prosperity. In the Walfare State concept, the state is required to extend its responsibility to the socio-economic problems facing the people. The functions of the state also include activities that were previously beyond the scope of state functions, such as extending the provision of social services to individuals and families in specific matters, such as social security. The role of the state can not be separated with Welfare State because the state that plays a role in managing the economy which includes the responsibility of the state to ensure the availability of basic welfare services in certain levels. Welfare State does not reject the existence of a capitalist market economy system but believes that there are elements in the public order that are more important than market objectives and can only be achieved by controlling and limiting the operation of such market mechanisms.Keywords: walfare state, country, economic systemKonsep Walfare State yang lahir di era abad ke-20 sebagai koreksi berkembangnya konsep negara sebagai penjaga malam, gejala kapitalisme perekonomian yang secara perlahan-lahan menyebabkan terjadinya kepincangan dalam pembagian sumber-sumber kemakmuran bersarma. Dalam konsep Walfare State, negara dituntut untuk memperluas tanggung jawabnya kepada masalah-masalah sosial ekonomi yang dihadapi rakyat. Fungsi negara juga meliputi kegiatan-kegiatan yang sebelumnya berada diluar jangkauan fungsi negara, seperti memperluas ketentuan pelayanan sosial kepada individu dan keluarga dalam hal-hal khusus, seperti social security, kesehatan.  Peran negara tidak bisa dipisahkan dengan Welfare State karena negara yang berperan dalam mengelola perekonomian yang yang di dalamnya mencakup tanggung jawab negara untuk menjamin ketersediaan pelayanan kesejahteraan dasar dalam tingkat tertentu. Welfare State tidak menolak keberadaan sistem ekonomi pasar kapitalis tetapi meyakini bahwa ada elemen-elemen dalam tatanan masyarakat yang lebih penting dari tujuan-tujuan pasar dan hanya dapat dicapai dengan mengendalikan dan membatasi bekerjanya mekanisme pasar tersebut. Kata Kunci: walfare state, negara,sistem ekonomi 

scholarly journals The Problem of State Violence

Daedalus ◽  
2022 ◽  
Vol 151 (1) ◽  
pp. 22-37
Author(s):  
Paul Butler
Keyword(s):  
Use Of Force ◽  
State Violence ◽  
The State ◽  
Power Sharing ◽  
The Public ◽  
Role Of The State ◽  
Abuse And Neglect ◽  
The Future ◽  
State Actors

Abstract When violence occurs, the state has an obligation to respond to and reduce the impacts of it; yet often the state originates, or at least contributes to, the violence. This may occur in a variety of ways, including through the use of force by police, pretrial incarceration at local jails, long periods of incarceration in prisons, or abuse and neglect of people who are incarcerated. This essay explores the role of the state in responding to violence and how it should contribute to reducing violence in communities, as well as in its own operations. Finally, it explores what the future of collaboration between state actors and the community looks like and offers examples of successful power-sharing and co-producing of safety between the state and the public.

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