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2017, vol. 3, iss. 2, pp. 37-53
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Audit of businesses purpose
Revizija svrsishodnosti poslovanja
aCourt of Audit of the Republic of Slovenia, Ljubljana, Slovenia bInspektorat odbrane Ministarstvo odbrane, Beograd
email: zdenkavidovic@gmail.com
Abstract
Audit of businesses purpose is a procedure through which, the use of public assets is reviewed in order to determine whether it was done in accordance with principles of economy, efficiency and effectiveness and planned goals. It is quite often to determine that public assets weren't used in Serbia according to the procedures. This is often the case in the context of public procurements, but there are also cases in subventions and other types of budget help, disposal with public property, performing budget commitments, payment of fees and salaries. Examination of purpose of such assets should be done continuously, during planning and approval of each public assets spending. It is in a way, embedded in key regulations that govern this matter - Law on Budget System, Law on Public Property, Law on Public Procurement and other.
Sažetak
Revizija svrsishodnosti poslovanja je postupak u kojem se ispituje kako su korišćena javna sredstva, da bi se utvrdilo da li je to činjeno u skladu sa načelima ekonomičnosti, efikasnosti i efektivnosti i u skladu sa planiranim ciljevima. U Srbiji su česti slučajevi u kojima je utvrđeno da procedura u korišćenju i trošenju javnih sredstava nije poštovana. Naročito često se o tome govori u kontekstu javnih nabavki, ali ne zaostaju ni slučajevi dodele subvencija ili drugih vidova pomoći iz budžeta, raspolaganje javnom imovinom, preuzimanje obaveza za budžet, isplate naknada i zarada. Ispitivanje svrsishodnosti trebalo bi da se vrši kontinuirano, prilikom planiranja i odobravanja svakog trošenja javnih sredstava. Ono je na neki način ugrađeno u ključne propise koji uređuju tu materiju - Zakon o budžetskom sistemu, Zakon o javnoj svojini, Zakon o javnim nabavkama i druge.
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