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2017, vol. 3, iss. 2, pp. 37-53
Audit of businesses purpose
aCourt of Audit of the Republic of Slovenia, Ljubljana, Slovenia
bInspektorat odbrane Ministarstvo odbrane, Beograd
Keywords: revision; business purpose; European Union
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.
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article language: Serbian
document type: Review Paper
DOI: 10.5937/Oditor1702037V
published in SCIndeks: 13/07/2018

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