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2018, vol. 4, iss. 3, pp. 96-109
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Forms of public expenditure supervision
Oblici nadzora nad javnim rashodima
aGradska opština Leskovac, Leskovac bUniversity of Defence, Belgrade cUniversity of Business Studies, Banja Luka, Republic of Srpska, B&H
email: bstankovic85@gmail.com
Abstract
Control State money expenditure, especially in developed countries, is democratic heritage based on principles that, through accredited and unbiased institutions, citizens have the possibility to get insight into all aspects of taxpayers' money expenditure. In that sense, public expenditure supervision represents an activity directed towards decrease in the costs of functioning of the state and its entities. State supervision comprises three segments, as follows: control, inspection, and state audit. Control is continuous every day supervision by state employees, usually internal. Inspection is additional external control by the state. State audit has the function of public expenditure inspection. It evaluates how economical, efficient, and effective state budget institutions are. In this text, we deal with the most significant aspects of public finance supervision through: internal control, internal state audit, and administrative, accounting-court and parliamentary control. All these forms intertwine thus creating one integrating supervision system of public finance, with one clear goal - decrease in public expenditure and less expensive state.
Sažetak
Kontrola trošenja državnog novca, pogotovo u razvijenim zemljama, predstavlja demokratsku tekovinu zasnovanu na principu da građani putem akreditovanih i nepristrasnih institucija imaju mogućnost da ostvare uvid u sve aspekte trošenja novca poreskih obveznika. U tom smislu, nadzor na trošenjem javnih rashoda predstavlja aktivnost usmerenu na smanjenje troškova funkcionisanja organa države i njenih entiteta. Državni nadzor obuhvata tri segmenata i to: kontrolu, inspekciju i državnu reviziju. Kontrole su svakodnevni kontinuirani nadzor zapošljenih u okviru državne uprave i ima najčešće interni karakter. Inspekcije su naknadne eksterne kontrole državnih organa. Državna revizija ima funkciju ispitivanja javnih rashoda i ocenjuje ekonomičnost, efikasnost i efektivnost državnih-budžetskih institucija. U ovom tekstu, obradili smo najznajčajnije aspekte nadzora nad javnim finansijama kroz:internu kontrolu, državnu internu reviziju, adminstrativnu, računsko-sudsku i parlamentarnu kontrolu. Svi navedeni oblici međusobno se prepliću čineći jedan integrativni sistem nadzora nad javnim finansijama, imajući jasan cilj - smanjenje javnih rashoda i jeftiniju državu.
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