scholarly journals Statutory regulation of financial control of public institutions: Current issues and ways of development

2021 ◽  
Vol 22 (6) ◽  
pp. 653-666
Author(s):  
Sergei V. GOLOVIN

Subject. This article examines the regulatory framework of the Russian Federation that regulates financial control over government institutions. Objectives. The article aims to analyze regulations in the area of organization and implementation of external financial control over public institutions. It also aims to identify pressing regulatory issues for external and internal financial controls, and identify possible directions for its development. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. The article describes and compares the types of external financial control of public institutions and internal financial control in public institutions according to the proposed comparison base. It identifies their differences and general methodological approaches to their implementation. The article compares the provisions of the regulations on the basic elements of the system of State financial control, tax control, control in the field of procurement of goods, works, services and State control (supervision), and it reveals similarities and differences of theoretical approaches to their formation. Conclusions. The article draws conclusions about the need to implement measures to improve the regulatory framework of financial control, which involve the creation of an uniform legislative framework, standardization of control activities at all levels of its implementation. These measures will help ensure the validity of the results and improve the quality of financial control in the public sector of the economy.

2021 ◽  
Vol 22 (12) ◽  
pp. 1386-1401
Author(s):  
Sergei V. GOLOVIN

Subject. This article studies the current norms and rules enshrined in legislative acts and regulatory legal acts of executive authorities of various levels regulating departmental control in relation to State (municipal) institutions. Objectives. The article aims to assess the state of the regulatory framework in the field of organization and implementation of departmental control of financial and economic activities of State (municipal) institutions. It also aims to identify topical issues of statutory regulation of departmental control and outline possible directions for its development. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. Based on the study of legal acts regulating the models of financial control, management functions and powers of executive bodies in relation to subordinate State (municipal) institutions, the article identifies certain powers of the founder that require regulatory consolidation, and proposes a structure for the concept of departmental control. Conclusions. The article confirms the hypothesis of insufficient statutory regulation of departmental control of financial and economic activity of State (municipal) institutions and the need to develop a legislative document conceptually defining the control direction of the activities of executive authorities.


2019 ◽  
Vol 42 ◽  
pp. e44426
Author(s):  
Bruno Fernandes Scaramelli ◽  
Edivando Vitor Couto ◽  
Paulo Agenor Alves Bueno ◽  
Débora Cristina de Souza ◽  
Luciane Maria Vieira ◽  
...  

Public services management is a fundamental role to public institutions, providing society with proper resources for a better quality of life. Local characteristics should be considered during public policies planning; however, generalizations are adopted to elaborate studies, overlooking these characteristics. Our objective was to apply a geostatistical analysis into the public services of Campo Mourão, Paraná State. The number of residents per census tracts lacking in water supply, sewage collection, waste collection, street lighting, electricity, and paving was found based on 2010 Census data. The spatial distribution of these data with the software ArcGIS 9.3 enabled the examination of these characteristics via the Cluster and Outlier method, through the Anselin Local Moran's I spatial analysis module, that identified hotspots and coldspots. As a result, it was found that Campo Mourão is satisfactorily supplied with electricity distribution services and waste collection with only 0.5% of absence in the census tracts. The sewage collection by the general network was the most absent service with 37% absence rate. Parque Industrial I and Jardim Isabel neighborhoods stood out as the most devoid of public services. The Cluster and Outlier Analysis is a subsidy tool for policy-making, which can increase efficiency when providing these services.


Author(s):  
Tomáš Černěnko

Uniform wages offered by the public administration are not always competitive compared to private sector wages in every district. This is reflected in high levels of turnover, vacancies or an unbalanced age structure of employees and leads to a lower quality of public services provided. One way to address this would be to introduce a system to compensate for regional pay gaps. The aim of our paper is to propose a mechanism for determining the regional compensatory allowance for employees of district offices. We used two approaches to determine it. The first consists in expressing the share of individual salary classes in the national average wage and their subsequent reflection on individual regions and districts. The second is based on calculation of the gaps between individual salary classes and their subsequent projection into individual regions and districts. Together, we offer 4 scenarios (2 theoretical approaches with 2 variants) for determining the regional compensatory allowance. The result is regional pay scales and tables with the amount of the regional compensation surcharge, as well as a quantification of each scenario. From our point of view, the most suitable for implementation is a scenario based on the projection of the share of wages in the average regional wage at the district level.


Author(s):  
Gerard Postiglione

Despite the global economic crisis, the Republic of Mongolia is determined to move ahead in restructuring its higher education system. But, Government spending on higher education is severely limited in comparison to other regional players. Also, the quality of private higher education has yet to surpass that of the public institutions. The economy is currently too weak to support the large number of university graduates, and many are seeking employment elsewhere.


2016 ◽  
Vol 5 (3) ◽  
pp. 19-25
Author(s):  
Пешкова ◽  
O. Peshkova ◽  
Замуравкин ◽  
P. Zamuravkin

Increasing requirements for housing and communal services, its development and improvement are an important factor in improving the quality of people’s lives. This makes it necessary to significantly change the principles of the personnel policy in public institutions. Only then will they be able to improve the quality of goods and services provided to the population, and as a result, to achieve reduce social tension in society. The purpose of research — to learn the basics of formation of personnel policy in the public management company housing and communal services on the example of a particular organization and to formulate recommendations for its improvement. The scientific novelty of the research lies in the fact that the developed principles of human resources policy are adapted to the particular area — management of housing and communal services. The proposed set of measures can be recommended for use in the Russian organizations for the management of housing and communal services because the situation can be regarded as typical for this sector of the Russian economy.


2018 ◽  
Vol 1 (1) ◽  
pp. 109-121
Author(s):  
Mila Rosmaya

A change is something obsolute and mandatory. People also do change. In the context of a public  service the people are categoried into demanders and suppliers (providers). Needs of the demander keep  changing. The changes happen to variant, quantity of the people’s needs as well as process of how they  expect to get their needs. To keep up with these changes and, moreover, to improve the quality of the  public service they supply to the demanders, the providers need to make some changes. The change that  should take at the first place is their competency. They should get competency development provided  by an orgnization where they belong to. Among many available alternatives of the competency  development methods, mentoring is something else. It involves the right person who shares expertise  and trains the competency needed by a trainee (mentee) because the person is the mentee’s supervisor  who can directly monitor and evaluate the progress of the mentoring. This method generates benefits  not only for the individuals involved but also the organization. For the organization the mentoring is  both efficient and effective. It costs almost zero budget. Despite the obstacles that may occur the  mentoring is a bull’s eye.  


Author(s):  
Kamen Petrov

— The world is changing in the 21st century and in the conditions of crisis to function normally it focuses on e-government. For its part, e-government is the main platform for digital transformation of public institutions, for improving the quality of administrative services, for the transition to rational electronic processes of functioning and management in the public sector and for electronic access to information available to public institutions. This report presents the main points of the development of e-government processes in Bulgaria and the need to combine the process with e-learning. Processes are a challenge that requires us to make new creative and workable decisions in a pandemic.


2019 ◽  
Vol 11 (1) ◽  
pp. 224
Author(s):  
Elena Unguru

The supervision relationship is a long-lasting evaluation, oriented towards a number of purposes: improving the professional activity of supervised persons, monitoring the quality of services provided by practitioners, and promoting professional practice in general. The aim of the research is to analyze the main axes of the social construction of the supervision of social services in public institutions for child protection in the N - E area of Romania. The research was based on the questionnaire survey and was carried out between October 2018 and January 2019 in the public social work institutions in Bacău, Botosani, Iaşi, Suceava, Neamţ, Vaslui counties. Social workers prefer the supportive side to the administrative one, while supervision managers put the focus on the control dimension, but accompanied by the formative one.


2017 ◽  
Vol 8 (2) ◽  
pp. 123-145
Author(s):  
R. Ramesh

Citizen trust in public institutions is an indication of successful governance as it has often been viewed as an important element of good governance. Citizen distrust in government and its institutions considerably affects the effectiveness and efficiency of public policies and their implementation. Since the independence, Sri Lanka has been regarded as a third world democracy with a strong welfare state system in which public institutions have played pivotal role in fostering democracy and citizen trust. Nevertheless, in the recent past, citizen trust in most public institutions has been alarmingly decreasing owing to politicization of public sector, service delivery, political and bureaucratic corruption, lack of transparency, accountability, ethnic prejudice and partiality in the working of the public institutions. In this backdrop, this paper examines the level of citizen trust in selected institutions and explores factors that influence on trust. The study adopted mixed method approach to explore the problem phenomenon. The study finds that ethnic majority has more trust in public institutions than that of minority, and identity, language of administration and lack of equal representation in bureaucracy are also considerably determine level of trust citizens have in public institutions. Further, political patronage in service delivery has subverted quality of public institutions and trust, interestingly, citizens those who support and being affiliated with ruling party tend to have more trust in government. Police and village-level officers are least trusted owing to endemic corruption.


2021 ◽  
Author(s):  
Bojana HAJDINI ◽  
◽  
Ada GUVEN ◽  

The article aims to give a brief review of the concept of the pursuit of happiness, its’ meaning and the role of individuals and the state that can contribute to the achievement of individual happiness by providing the legal, financial, and institutional resources. Further the article analyze the first constitutions that specifically foreseen the pursue of happiness in their provisions and argued that constantly remind the public institutions of the intentions in respecting the natural, unalienable, and sacred human rights that are necessary for the maintenance of order and the happiness of all. In the last part of the article we have studied some of the modern European constitutions and concluded that in difference from the Declarations of two centuries before, the term of happiness has been replaced with a list of rights that implicitly oblige governments to secure to all of its’ citizens extended quality of happiness. Key words: pursuit of happiness, human rights, constitution


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