scholarly journals Organizational and Legal Regulation of Accounting of Business Trip Expenses of Employees of Public Sector Institutions of Ukraine

2021 ◽  
Vol 25 (1) ◽  
pp. 86-91
Author(s):  
Іryna Ksonzhyk ◽  
◽  
Tetiana Pisochenko ◽  
Pavel Petrov ◽  
◽  
...  
Keyword(s):  
Public Sector ◽  
Legal Regulation ◽  
Public Enterprises ◽  
Present Stage ◽  
The Public ◽  
Trip Purpose ◽  
Advance Payment ◽  
Legal Foundations ◽  
Performance Audit ◽  
Business Trip

Abstract. Introduction. The public sector of Ukraine at the present stage of its historical development is constantly transforming, cooperating with many countries of the world in various fields, adopting their experience of the state formation. Therefore, in order to ensure an effective solution to the issues of successful functioning of public sector entities, there is a need for business trips both on the territory of Ukraine and abroad. At the same time, both heads of public enterprises and institutions and ordinary workers can be sent on a business trip. Purpose. The goal of the research is to analyze the organizational and legal foundations and scientific and methodological positions regarding business trips, accounting for the costs for their implementation and documenting this process in institutions and at public sector enterprises. Results. The article examines the list of documents that are made to document business trips and identifies the specifics of reporting on receipt of funds. The requirements for documents added to the report on the use of funds provided for a business trip or on condition of accountability have been determined. The features of the procedure for reflecting expenses in accounting and tax accounting have been considered. The introduction of the performance audit mechanism has been proposed as a progressive source of control over the use of public funds. Conclusions. Absolute and timely documentation of the accounting of business trip expenses within the framework of regulatory legal acts is a guarantee of compliance with accounting policies, reliability of accounting and reporting, accounting for settlements with accountable persons. In order to minimize travel expenses and make the most efficient use of financial resources, institutions operating in the public sector are in dire need of a performance audit mechanism. Keywords: business trips; accountable persons; advance payment; business trip expense report; per diem expenses; reporting deadlines; performance audit.

Collective conflict in the public sector in France

2002 ◽  
Vol 8 (4) ◽  
pp. 688-700
Author(s):  
Marie-Armelle Souriac
Keyword(s):  
Public Sector ◽  
Collective Action ◽  
Collective Bargaining ◽  
Legal Regulation ◽  
Public Enterprises ◽  
Roles And Responsibilities ◽  
The Public ◽  
The Future ◽  
The Government ◽  
The Right

The right to strike has been recognised in France, even as a right guaranteed by the Constitution, since 1946. Strikes in the public sector are subject to specific legal regulation, including requirements for minimum notice periods and, in some circumstances, minimum service requirements. This contribution examines these special legal features of public-sector strikes. It is necessary to clarify the respective roles and responsibilities of the management of public enterprises (or administrative authorities) and the government. The article also considers alternative (and new) forms of collective action and agreements. In the future there may well be even greater scope for the regulation of strikes to be covered by collective bargaining.

scholarly journals New public management and the rise of public sector performance audit

2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Key Stakeholders ◽  
New Public ◽  
Performance Audit ◽  
Performance Auditing ◽  
Strong Control

Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public. Research limitations/implications PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence. Social implications As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest. Originality/value Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

Improvement of Organizational Knowledge Transfer through Integration of Functional Silos in Smart Network

2015 ◽  
pp. 299-309
Author(s):  
Ivan Todorović ◽  
Mladen Čudanov ◽  
Stefan Komazec
Keyword(s):  
Public Sector ◽  
Knowledge Transfer ◽  
Organizational Structure ◽  
Organizational Knowledge ◽  
Public Enterprises ◽  
Organizational Models ◽  
Public Companies ◽  
The Public ◽  
Common Ownership ◽  
Isolated Structures

This chapter presents the possibility for improving inter-organizational knowledge transfer in the public sector by implementing adequate organizational change through analysis of public enterprises in one European capital. The structure of public enterprises is often fragmented in groups of specialized companies. Internal organizational models of particular companies are most often functional organizational structure models. Functional organizations are characterized by formation of organizational silos, where knowledge, power, and information can often be trapped and secluded from other parts of organization, among other structural weaknesses. Further, isolated structures exist not only on the level of functions within single organizations but also between different public companies in the same municipality, in spite of common ownership. Thus, knowledge transfer is restrained, not just among functions in individual organizations, but also on even higher levels, among different companies. The main purpose of this chapter is to describe how introduction of smarter, networked organizational forms can reduce these barriers and enable knowledge transfer.

Purging the Trade Unions

2020 ◽  
pp. 343-373
Author(s):  
Ewing Mahoney
Keyword(s):  
Public Sector ◽  
Trade Union ◽  
Union Membership ◽  
Trade Unions ◽  
Industrial Relations ◽  
Legal Regulation ◽  
Service Trade ◽  
Public Sector Employment ◽  
Legal Foundations ◽  
Legal Position

This chapter looks at government attempts to ban trade unions, considering the steps that were taken in lieu of an outright ban on trade union membership. Consistently with other measures taken at the time under the cover of security, government intervention to deal with the alleged menace of Communist infiltration of the civil service trade unions did not take the form of legislation. The legal position reflected both the lack of legal regulation of industrial relations generally and the lack of legal regulation of public-sector employment in particular. In practice, governments rarely needed to reveal or justify the legal foundations for their actions. The benefit for government is that although security policies might well be announced and made public, there would be little accountability thereafter if operated unobtrusively.

Introduction

2017 ◽  
Author(s):  
Yi-min Lin
Keyword(s):  
Public Sector ◽  
Institutional Change ◽  
Driving Forces ◽  
Budget Constraint ◽  
Private Ownership ◽  
Public Enterprises ◽  
Political Actors ◽  
The Public ◽  
Causal Mechanisms ◽  
Fiscal System

This chapter lays out the basic argument of the book: the ascent of private ownership in China is largely due to the inability of the public sector to address two fundamental concerns for regime survival—employment and revenue. The chapter includes three sections. First, based on a review and synthesis of existing theories, it develops an eclectic perspective on institutional change. Second, it offers a critique of three views on the driving forces of privatization in the post-Mao era: the entrepreneurship thesis, the budget constraint thesis, and the FDI thesis. Third, it outlines a new explanation for the causal mechanisms at work. The focus of analysis centers on the behavior of political actors, with an emphasis on the importance of demographics and the state’s evolving fiscal system for understanding how and why political actors have turned from the stewards of public enterprises into a major contributing force to their destruction.

An Analysis of the Provision of Local Public Utility Services by Way of Illustration of Two Slovenian Municipalities

10.4335/82 ◽  
2009 ◽  
Vol 7 (2) ◽  
pp. 209-219
Author(s):  
Božo Grafenauer
Keyword(s):  
Public Service ◽  
Public Services ◽  
Public Utility ◽  
Public Utilities ◽  
Public Enterprise ◽  
Public Enterprises ◽  
The Public ◽  
Local Public Services ◽  
Legal Foundations ◽  
Utility Services

Among the tasks performed by the Slovenian municipalities to meet the needs of individual residents there is also the provision of local public services. A municipality provides the performance of the public services determined by the municipality itself, and the performance of the public services established by law (local public services). The legal foundations for the regulation and operation of public utility services are given primarily in the Local Self-Government Act and in the Public Utilities Act, as well as in sector-specific laws for individual services. The overview of public utility services and the modes of their performance in two urban municipalities indicate that in Slovenian municipalities, public utility services are performed primarily in two ways: in public enterprises and by awarding a public service concession. KEYWORDS: • local public services • public service delivery • municipality • concession • public enterprise • Slovenia

The perception of public sector auditors on performance audit in Malaysia: an exploratory study

2016 ◽  
Vol 24 (1) ◽  
pp. 90-104 ◽  
Author(s):  
Chew Har Loke ◽  
Suhaiza Ismail ◽  
Fatima Abdul Hamid
Keyword(s):  
Public Sector ◽  
Postal Questionnaire ◽  
Content Type ◽  
The Public ◽  
Public Resources ◽  
Performance Audit ◽  
Performance Auditing ◽  
Questionnaire Method ◽  
Descriptive Statistical Analysis ◽  
A Performance

Purpose – The purpose of this paper is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the respondents’ opinions on the elements of performance audit, the need for involvement of auditors in policy making, relevant experts to undertake a performance audit, major constraints in carrying out performance audit and the potential of performance audit to improve public administration. Design/methodology/approach – The study employed a postal questionnaire method to seek the perception of the auditors. The questionnaire was distributed to the population of public sector auditors in the National Audit Department in Malaysia and a total of 503 usable responses were received. The responses were analysed using descriptive statistical analysis including mean score and mean score ranking. Findings – The results reveal that auditors were of the opinion that effectiveness element should be one of the performance audit elements and that public sector auditors should be given the opportunity to influence policy decisions. In addition, the results show that the public auditor is not the only profession that can carry out performance audit, but can team up with other professions. In relation to constraints in performance audit, “Lack of cooperation and commitment from auditees in conducting a performance audit” was claimed to be the topmost constraint. Furthermore, performance audit was claimed to be able to enhance public accountability, as well as to enable more economical, efficient and effective utilising of public resources. Originality/value – This paper is one of few studies on public sector auditing particularly on performance auditing in the context of a developing country (i.e Malaysia).

scholarly journals Accounting in Public Institutions (state, budgetary, independent)

2017 ◽  
Author(s):  
Марина Василенко ◽  
Marina Vasilenko ◽  
Татьяна Полещук ◽  
Tat'yana Poleschuk
Keyword(s):  
Public Sector ◽  
Legal Regulation ◽  
The State ◽  
Public Institutions ◽  
Educational Institutions ◽  
Financial Assets ◽  
The Public

This tutorial presents the procedure of accounting in public institutions; peculiarities of functioning of the state-owned, budgetary and Autonomous institutions, the legal regulation of budget activities; in detail the sections of nonfinancial and financial assets, liabilities. For each section of the accounting documents is defined and given a system of accounting entries. Attention is paid to the practice of accounting in the medical and educational institutions. Designed for students, undergraduates, postgraduates and teachers of economic specialties. It will be useful to specialists in economic Affairs in the public sector.

scholarly journals The Impact of Performance Audit: the New Zealand Experience

2021 ◽  
Author(s):  
◽  
Nurul Athirah Abd Manaf
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Performance Improvement ◽  
Managerial Practices ◽  
The Public ◽  
Performance Audit ◽  
And Performance ◽  
Auditor General ◽  
The Many ◽  
The Impact

<p>Performance audit, compared to the traditional financial and compliance audits, is a relatively new innovation that emerged amidst accountability concerns in the public sector. Economic crises, ministerial scandal and inefficiencies were among the impetus that led the public to demand better performance and greater accountability in the public sector, and performance audit was among the many responses to such demand. In New Zealand, performance audit is carried out by the Controller and Auditor General (the AG) under the mandate granted by the Public Audit Act 2001. Adapting the methodology from grounded theory, this study looks at the impact of performance audit on seven entities audited in 2006 by the AG. This study found that the entities were impacted through the manifestation of implemented audit recommendations and the attainment of performance audit goals. In particular, there is a high acceptance and implementation rate to the audit recommendations made in the seven audits. The implementation of accepted recommendations consequently led to the changes within the entities in terms of managerial practices, as well as internal systems and processes. In some entities, these changes were translated into performance improvement, where the entities experienced changes in the way that they carried out their operations. However, based on interviewees' accounts being the auditees of the audits, most interviewees viewed performance audit as having a greater role for performance accountability compared to performance improvement. Whilst the auditees found the audit recommendations useful, the impact on performance in their view has not been significant. Rather, the auditees viewed performance audit as having a more important role as an assurance tool in terms of their accountability to the public.</p>

НЕКОТОРЫЕ ВОПРОСЫ ПЕНИТЕНЦИАРНОЙ КОРРУПЦИИ

2020 ◽  
Author(s):  
Sergey Bondarenko
Keyword(s):  
Risk Group ◽  
Scientific Research ◽  
Legal Regulation ◽  
Penal System ◽  
Present Stage ◽  
Official Statistics ◽  
Social Phenomena ◽  
The Public ◽  
Stage Of Development ◽  
Preventive Work

В статье раскрываются аспекты коррупции и пенитенциарной коррупции как негативных социальных явлений, обосновывается общественная опасность коррупционных преступлений. Автором выделяются международный и национальный уровни правового регулирования противодействия коррупции, рассматриваются основные правовые акты в области борьбы с коррупцией, в частности раскрываются особенности Плана противодействия коррупции Федеральной службы исполнения наказаний на 2018-2020 гг. как основного ведомственного правового акта, обозначаются основные мероприятия, которые будут проводиться субъектами антикоррупционной деятельности по ликвидации и минимизации роста коррупционных преступлений. Раскрываются особенности коррупции в местах лишения свободы на современном этапе развития пенитенциарной системы. В качестве одной из особенностей выделяется основная группа пенитенциарных правонарушений, связанных с доставкой сотрудниками запрещенных предметов осужденным, подозреваемым и обвиняемым. Приводится официальная статистика Федеральной службы исполнения наказаний по указанной группе коррупционных правонарушений, совершаемых сотрудниками уголовно-исполнительной системы, а также данные по принадлежности сотрудников, совершивших коррупционные правонарушения, к различным структурным подразделениям исправительных колоний и следственных изоляторов. На основе их анализа определяется категория сотрудников, входящих в группу риска, на которых должна быть направлена профилактическая работа уполномоченных должностных лиц Федеральной службы исполнения наказаний. Автором обозначаются проблемы и перспективные направления научного поиска в области противодействия пенитенциарной коррупции.The article reveals the aspects of corruption and penitentiary corruption as negative social phenomena, justifies the public danger of corruption crimes. The author identifies the international and national levels of legal regulation of combating corruption, examines the main legal acts in the field of combating corruption, in particular, reveals the features of the Plan of combating corruption of the Federal penitentiary service for 2018-2020 as the main departmental legal act, identifies the main activities that will be carried out by the subjects of anti-corruption activities to eliminate and minimize the growth of corruption crimes and ways to eliminate the problems of the Federal penitentiary service. Features of corruption in places of imprisonment at the present stage of development of penitentiary system are revealed, as one of features the main group of the penitentiary offenses connected with delivery by employees of the forbidden subjects condemned, suspected and accused is allocated. The official statistics of the Federal Penitentiary Service on this group of corruption committed by employees of the Penal System is given. The data on identity of the employees who committed corruption offenses to various units of correctional colonies and remand centres, based on their analysis determines a category of employees included in the risk group, which needs to be directed to preventive work of the authorized officials of the Federal service of execution of punishments. The author identifies the problems and promising directions of scientific research in the field of combating penitentiary corruption.

Sign in / Sign up

Export Citation Format

Share Document