scholarly journals Sustainable Budget and the Sustainability Appearing in the Budget

2020 ◽  
Vol 65 (Special edition 2020/2) ◽  
pp. 25-56
Author(s):  
László Domokos ◽  
Gyula Pulay
Keyword(s):  
The State ◽  
Fiscal Sustainability ◽  
Budget Management ◽  
National Assembly ◽  
The Public ◽  
State Audit ◽  
Development Goals ◽  
Fundamental Law ◽  
International Good ◽  
Sustainable Financing

Fiscal sustainability has become one of the most important requirements of fiscal policy over the past two to three decades. Hungary’s Fundamental Law stipulates that Hungary enforces the principle of sustainable budget management. In international practice, fiscal sustainability is often identified with preserving the solvency of the state and the sustainable financing of public debt. The risks related to the fulfilment of the constitutional requirement to reduce public indebtedness are also regularly assessed by the State Audit Office, for which it has developed its own risk analysis method. The authors of the article define fiscal sustainability as a series of budgets that provide coverage for the public goods needs of present generations while increasing the capacity and opportunity of future generations to meet their own future needs. Based on this, and building on the resolution of the National Assembly and international good practices, they present how the coverage of Sustainable Development Goals can be integrated into the respective budgets in a transparent and accountable way.

scholarly journals Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization

2021 ◽  
pp. 142-148
Author(s):  
Walery Okulicz-Kozaryn ◽  
◽  
Kateryna Melnyk ◽  
Keyword(s):  
Public Procurement ◽  
General System ◽  
The State ◽  
Economic Feasibility ◽  
Procurement Process ◽  
The Public ◽  
State Audit ◽  
Decision Making System ◽  
Control Procedures ◽  
The Impact

United territorial communities in the context of decentralization are authorized to carry out public procurement at their own discretion. However, additional responsibility reinforces the need to involve the institution of audit as a guarantor of the economic and social feasibility of the process. The purpose of the article is to determine the place of public procurement as one of the objects of the national audit system in order to increase the efficiency of management of united territorial communities. It was found that, despite the improvement of legislative regulation in the sphere of public procurement, the illegal, often “lobbied” use of budgetary funds requires increased control, both from the state and the public, and from the actual administration of the united territorial communities. The theoretical and methodological foundations of the state audit of public procurement were revealed. The directions of improving the state audit of the public procurement process in united rural territorial communities were proposed, while observing the priority of sustainable development goals. The capabilities of the electronic public procurement platform Prozorro were critically assessed. The reasons and prerequisites for the elimination of the corruption component of the public procurement process at the local (united territorial communities) and global (national economy) levels were identified. The need for IT-auditing in the field of legality and economic feasibility of using budget funds in rural territorial communities was proved. The impact of the audit on the general system of information and analytical support of management consists in assessing the effectiveness of activity processes, information processes and control procedures in order to improve the management model of activity and, accordingly, the decision-making system.

scholarly journals STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS

2020 ◽  
pp. 156-174
Author(s):  
Nataliya ZDYRKO
Keyword(s):  
Public Procurement ◽  
The State ◽  
International Standards ◽  
The Public ◽  
Electronic Procurement ◽  
State Audit ◽  
Financial Audit ◽  
Compliance Audit ◽  
Audit Standard ◽  
Procurement System

The independent legislative agency of Ukraine according to the international standards ISSAI in private carrying out of the state audit (including the published purchases) is made. It is established that international practice has identified three components of public audit: performance audit, financial audit and compliance audit. The necessity of standardization of the state audit of public procurements through legislative fixing of audit of conformity is proved. The main objects of compliance audit are proposed: the activities of the customer (participant), public resources and the activities of responsible government agencies. Recommended main directions and procedures for compliance audit for each object and by stages of the life cycle of procurement items. Features of the audit of compliance of redistribution by the customer of various receipts for public procurement are considered. Features of audit procedures for different types of public procurement are identified. The recommended procedure and algorithm for auditing the correctness of determining the subject of procurement from the customer. The main mistakes and violations of the participants, which take place during the audit of compliance with public procurement, have been identified. The peculiarities of compliance audit at the stage of public procurement planning, pre-contractual and contractual relations in the electronic procurement system, as well as at the stage of use of procurement items are highlighted. It was emphasized that the responsible body should regulate issues related to the functioning of the electronic information system, platforms and web portal in the field of public procurement. The key elements of the Public Procurement Compliance Audit Standard (purpose, objectives, subject, objects, subjects, stages, methods, principles) are proposed.

scholarly journals BUDGET FUNDING RISKS IN UKRAINE AND WAYS OF MINIMIZING FACTORSE

2017 ◽  
pp. 82-90
Author(s):  
Liudmyla SAPHONOVA ◽  
Nadiia STEPANIUK
Keyword(s):  
Risk Factors ◽  
The State ◽  
Effective Management ◽  
Budget Management ◽  
Negative Results ◽  
Urgent Task ◽  
State Audit ◽  
Risks Factors ◽  
Ministry Of Finance ◽  
Definition Of

Introduction. One of the most important and most urgent task of improving budget management in Ukraine is timely identification of budgetary risks and ensure its effective management. The management of budget risks, including budget funding risks requires first of all, studying factors of their occurrence and identifying ways to minimize them. Purpose. The purpose of the article is to distinguish risk factors of budget funding and determining ways to minimize them. Results. Based on the author’s definition of “budget funding risks” factors of budget funding risks in terms of its participants are singled. The factors of budget funding risks associated with the performance of its functions by the main managers of budget funds, by the Ministry of Finance of Ukraine, by the State Treasury Service of Ukraine and by the State Audit Service of Ukraine are analyzed. The main ways of minimizing risks are offered. Conclusion. The factors of budget funding risks that were singled create the probability of adverse situations and negative results. In our opinion, the main way to minimize budget funding risks is compliance by all participants of the provisions of existing legal acts that govern the order of execution of expenditure part of the budget. Also we offer to develop and approve the Order regarding the “Budget funding risks: definition, classification, factors and ways of minimizing” at the Ministry of Finance of Ukraine.

scholarly journals Dual-Mandate of Persons Who Serve as MPs and Mayors at the Same Time

10.4335/61 ◽  
2009 ◽  
Vol 6 (4) ◽  
pp. 429-443 ◽  
Author(s):  
Saša Zagorc
Keyword(s):  
Political Culture ◽  
Separation Of Powers ◽  
The State ◽  
The Political ◽  
Basic Principles ◽  
National Assembly ◽  
The Public ◽  
State And Local ◽  
Dual Mandate ◽  
Local Levels

The incompatibility of the function at the state and local levels is defined to prevent exercising a dual mandate and other forms of conflict of interest to secure self-government in local communities. The discussed positions of dual- or even triple-mandate officials are neither unconstitutional nor unlawful in themselves, yet they relate to the incompatibility of interest roles these dual-mandate or triple-mandate officials simultaneously play. The inability of the National Assembly to regulate the issue of the incompatibility of the function in accordance with the basic principles in the state (balance of powers, local self-government autonomy, representative democracy) leads us to the conviction that, for the time being, the parliamentary lobby power is too great, whereas the political culture of the public is too weak to prevent the further steps of the legislator. An important aspect of the incompatibility of the function lies in the fact that individuals should be aware that performing the multiple functions, obtained in elections, is not a privilege, but it is a commitment and duty to perform the functions well and with dedication. The paradox is that an individual who is aware of this does not need any rules on the incompatibility of the function at all. KEY WORDS: • incompatibility of the function • mandate • National Assembly Members • mayor • deputy mayor • local self-government • separation of powers • Slovenia

scholarly journals Sequential sampling in the public sector audit procedure

Revizor ◽  
2021 ◽  
Vol 24 (94) ◽  
pp. 81-88
Author(s):  
Slobodan Stanojević
Keyword(s):  
Public Sector ◽  
Sampling Methods ◽  
Sequential Sampling ◽  
Financial Statements ◽  
The State ◽  
Statistical Sampling ◽  
The Public ◽  
Audit Judgment ◽  
State Audit

A fundamental weakness of the audit procedure of financial statements in the public sector is eliminating the functionality of sampling and thus the importance of the concept of materiality. The experience of the State Audit Institution (SAI) shows that 100% of the examination of documentation dominates in practice. Non-statistical sampling methods have a significant advantage because they put the scope of testing in the foreground as a matter of professional audit judgment. In contrast, statistical sampling requires the use of a statistical apparatus, usually an interval of confidence, which may or may not be decisive in determining the magnitude of the error. In addition, the importance of spending budget money requires the highest levels of accuracy in testing documentation, which extrapolated to the population does not have to be significant.

scholarly journals Factors influencing departmental responses to the development goals for the state services

2007 ◽  
Vol 3 (3) ◽  
Author(s):  
Gary McAdam
Keyword(s):  
Service Delivery ◽  
Public Service ◽  
The State ◽  
State Sector ◽  
The Public ◽  
Factors Influencing ◽  
Development Goals ◽  
Significant Effort

Since the mid 1990s significant effort has been put into addressing the fragmentation effects of the state sector reforms of the 1980s. Several attempts have been made under different governments to reduce fragmentation and ensure alignment and integration of activity across the public service and, more recently, the broader state services. These efforts have increasingly sought to use non-structural means to improve collaboration and coordination. Over recent years they have had a significant focus on improving the outcomes experienced by the community and improving service delivery to citizens.

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.

The Working of the State-Wide Referendum in Illinois

1911 ◽  
Vol 5 (3) ◽  
pp. 394-417
Author(s):  
C. O. Gardner
Keyword(s):  
Public Policy ◽  
Public Opinion ◽  
The State ◽  
Popular Vote ◽  
Constitutional Convention ◽  
The Public ◽  
Public Sentiment ◽  
Fundamental Law

The Illinois constitution of 1870 contains several specific provisions for state-wide referenda. In addition to a popular vote on all proposed changes in the fundamental law, a referendum is required on the question of disposing of Illinois and Michigan Canal lands, on incurring state indebtedness above a certain sum, on acts or amendments thereto creating banking corporations, and on additional appropriations for the state house. The Public Opinion law of 1901 enlarged the field of the referendum by providing for the submission of questions of public policy, the result to be considered merely as an expression of public sentiment. This law and the constitutional provisions mentioned above constitute the sum total of all sources for referenda affecting the entire state.The constitutions of 1818 and 1848 provided for even fewer opportunities for a popular vote on public measures. The earlier of these documents contained only one section relating to a referendum of any sort, and it dealt with the question of calling a constitutional convention. The second constitution enlarged the total number of possible questions so as to include two others.

DRŽAVNA REVIZIJA KAO SPECIFIČNA JAVNA USLUGA

2021 ◽  
Author(s):  
Ljubiša Dabić ◽  
Keyword(s):  
Public Service ◽  
Public Services ◽  
The State ◽  
The Public ◽  
State Audit ◽  
The Subject ◽  
Similarities And Differences ◽  
Service State

The subject of research is state audit as a public service - state audit and types, its main subjects and object. In the central part of the paper, the public service is conceptually defined, and then the similarities and differences between the state audit service and other types of services are highlighted. Among other things, it was stated that the state audit has certain characteristics, properties and specifics, which arise from the nature of its activities. In essence, those characteristics are its attributes. The aim of this paper is to determine the characteristics, properties and specifics of state audit as a public service and its distinction, primarily from other types of public services. Its purpose is to determine the specifics of the state audit. The results obtained in the research should serve scientific and applied purposes.

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