scholarly journals The Methodological Renewal of the State Audit Office of Hungary in Light of the Protection of Public Funds

2017 ◽  
Vol 13 (Special issue) ◽  
pp. 83-98 ◽  
Author(s):  
László Domokos ◽  
Magdolna Holman
Keyword(s):  
The State ◽  
Public Funds ◽  
State Audit

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.

Archaeology and the State

Antiquity ◽  
1934 ◽  
Vol 8 (32) ◽  
pp. 414-428 ◽  
Author(s):  
Grahame Clark
Keyword(s):  
The State ◽  
State Control ◽  
Public Funds ◽  
Ancient Monuments

The interest of the State in the ancient monuments and civilizations of Britain is recent in origin and limited in extent. It is the purpose of this paper to trace in outline the growth of State interest, the limits of State control at the present time, and the main lacunae which appear to exist in the mechanism for the preservation of our national antiquities. Before embarking on this topic it might be well to point out the two chief reasons why, before 1882, the State undertook little or no responsibility within a sphere now generally recognized as the proper concern of any civilized state. In the first place the study of British Archaeology has only within the last fifty years reached a degree of accuracy and discipline worthy of the expenditure of public funds; it is of the utmost significance in this connexion that the first scientific British archaeologist, General Pitt-Rivers, was appointed as first Inspector of Ancient Monuments under the Act of 1882.

LEGAL REGULATION OF THE STATE AUDIT

2021 ◽  
pp. 24-27
Author(s):  
Dina Viktorovna SHEPELEVA ◽  
Olga Vladimirovna POPOVA
Keyword(s):  
Legal Regulation ◽  
The State ◽  
State Audit

scholarly journals Chronicle and mix

2020 ◽  
Vol V (4) ◽  
pp. 214-216
Author(s):  
B. I. Vorotynsky
Keyword(s):  
Mentally Ill ◽  
District Hospital ◽  
The State ◽  
Western Region ◽  
State Council ◽  
Medical Department ◽  
Public Funds ◽  
The North ◽  
District Hospitals ◽  
North Western

- The Ministry of Internal Affairs for the Medical Department is included in the State Council with a presentation on borrowing from the capital of public funds the amounts necessary for the construction of District Hospitals for the mentally ill. These sums will also be used to build the District Hospital in Vilnius, designed for the provinces of the north-western region.

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 GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT

THE BULLETIN ◽  
2020 ◽  
Vol 6 (388) ◽  
pp. 120-129
Author(s):  
Zhagyparova A.O. ◽  
◽  
Tulegenova Zh. ◽  
Bekbusinova G.K. ◽  
Solovyova I.A. ◽  
...  
Keyword(s):  
Internal State ◽  
The State ◽  
Financial Control ◽  
Internal Auditors ◽  
Analysis Process ◽  
Public Resources ◽  
State Audit ◽  
The Law ◽  
And Performance ◽  
State Body

The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and powers assigned to internal auditors under the Law. Today, there are many types and methods of audit and analytical procedures. In addition to them, computerized techniques were added, that help auditors to automate the analysis process and make it less costly and time-consuming. Expert-analytical activities for bodies of internal state audit are not regulated by law. This means that the bodies of internal state audit do not conduct an expert-analytical event separately from the audit, as an independent event, in contrast to the bodies of external state audit. Expert-analytical activity for internal state audit bodies is one of the analysis tools for conducting audits, fixed in accordance with the functions of the state body under the Law.

scholarly journals Risk-based assessment model of the state and municipal procurement system

2019 ◽  
Vol 110 ◽  
pp. 02090 ◽  
Author(s):  
Elena Karanina ◽  
Ksenia Kartavyh
Keyword(s):  
Public Procurement ◽  
The State ◽  
Assessment Model ◽  
Government Contracts ◽  
Loss Minimization ◽  
Case Scenario ◽  
Public Funds ◽  
The Public ◽  
Funds Management ◽  
Procurement System

Every year, the volumes of funding in the sphere of provision of state and municipal demand increases significantly. Achieving the effectiveness of government contracts is one of the main and “eternal” problems of public funds management. For public procurement to be effective, it is necessary to meet the needs of the relevant actors, i.e. society, the state, and the private sector. In order to make a qualitative forecast of the results of public procurement placement, the development and implementation of measures aimed at improving the public procurement system, it is necessary to assess the current situation of manifestation of risks arising from the procurement of goods, works and services for state and municipal needs. For this purpose, a risk-based model for assessing the system of state and municipal procurement has been developed, which allows disclosing the nature of the risks of the procurement cycle fully and identifying a case scenario for choosing a way to loss minimization.

The Fiscal Component of Revolution: An Essay in Fiscal Sociology

1947 ◽  
Vol 9 (3) ◽  
pp. 331-349 ◽  
Author(s):  
Fritz Karl Mann
Keyword(s):  
Social Group ◽  
Systematic Approach ◽  
Political Power ◽  
Political Sociology ◽  
The State ◽  
The Other ◽  
Public Funds ◽  
Privileged Position ◽  
Fiscal Sociology ◽  
Complete Exclusion

Throughout history, the control of public funds has been considered a cornerstone of political power. If it is true that all societies, from die dawn of civilizations to the present, have been divided into two classes, one that rules and the other that is ruled, it may be expected that the methods of raising and spending government money have been determined by one social group, generally a minority, to the complete or almost complete exclusion of the rest of the population. Such control would be intended to kill two birds with one stone, serving the direct purpose of administering the state and the indirect purpose of strengthening the privileged position of the governing group and thus prolonging their predominance. Yet studies in fiscal sociology are still in tlieir infancy. Because of their casual and hapo hazard character, they are not as yet a match for political sociology. Only during recent decades has a broader and more systematic approach been attempted.

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