PRAVNA NARAVA POZIVA ZA RAZREŠITEV PREDSTOJNIKA (POSLOVODNEGA ORGANA) UPORABNIKA JAVNIH SREDSTEV V POREVIZIJSKEM POSTOPKU PO ZRacS-1

Horvat, Ronnie Christopher

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Title:	PRAVNA NARAVA POZIVA ZA RAZREŠITEV PREDSTOJNIKA (POSLOVODNEGA ORGANA) UPORABNIKA JAVNIH SREDSTEV V POREVIZIJSKEM POSTOPKU PO ZRacS-1
Authors:	ID Horvat, Ronnie Christopher (Author) ID Korpič - Horvat, Etelka (Mentor) More about this mentor... ID Keresteš, Tomaž (Comentor)
Files:	MAG_Horvat_Ronnie_Christopher_2016.pdf (2,69 MB) MD5: 613F49A73B466D8A31368194E2B1BB5A
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	Proračuni so osnovni instrumenti financiranja javnih izdatkov iz katerih se financira poslovanje uporabnikov javnih sredstev na državni in lokalni ravni. Proračunski uporabniki morajo proračunska sredstva v okviru svojega proračunskega poslovanja porabljati pravilno, hkrati pa z njimi ravnati smotrno (gospodarno, učinkovito in uspešno). O tem morajo zakonodajalcu, zlasti pa davkoplačevalcem, polagati račune. Pravilnost in smotrnost porabe proračunskih sredstev je zato pod stalnim (proračunskim) nadzorom, ki ga v parlamentarnih demokracijah (v pretežnem delu) izvajajo vrhovne (strokovne) revizijske institucije. V pravnem redu Republike Slovenije ima tovrstno pristojnost Računsko sodišče Republike Slovenije kot samostojni in neodvisni državni organ. Slednje svoje naloge izvaja v okviru revizijskega postopka. V primeru, da pri revidiranju proračunskega poslovanja uporabnika javnih sredstev razkrije nepravilnosti in/ali nesmotrnosti, se postopek nadaljuje s porevizijskim postopkom, ki je posebnost normativne ureditve v Republiki Sloveniji. Predmet raziskave je obravnava poziva predsednika Računskega sodišča Republike Slovenije za razrešitev odgovorne osebe uporabnika javnih sredstev na podlagi enajstega odstavka 29. člena ZRacS-1 kot enega izmed porevizijskih ukrepov in proučevanje njegove pravne narave. Njegovo bistvo je pobuda organu, za katerega se oceni, da lahko izvede postopek razrešitve odgovorne osebe, da ta upoštevajoč vse znane okoliščine primera presodi ali so izpolnjeni pogoji za njeno razrešitev in eventualno začne postopek razrešitve. Z izdajo tovrstnega poziva in hkratnim obveščanjem Državnega zbora Republike Slovenije in javnosti se omogoči nadaljnjo razpravo glede nepravilnega in/ali nesmotrnega proračunskega poslovanja. Namen poziva ni sankcioniranje odgovorne osebe uporabnika javnih sredstev za ugotovljene nepravilnosti in/ali nesmotrnosti, pač pa predvsem opozarjanje na slednje. S tem se javnosti omogoči natančen vpogled v proračunsko poslovanje določenega uporabnika javnih sredstev, na podlagi česar lahko izvaja kritičen nadzor nad njegovim poslovanjem in tudi sprejema ustrezne, predvsem politične, sankcije. Obravnavani poziv pravno ni zavezujoč, pač pa je zavezujoč zgolj moralno zaradi zagotovitve širše razprave javnosti in s tem posredne zaščite pravne države.
Keywords:	RAČUNSKO SODIŠČE REPUBLIKE SLOVENIJE, REVIZIJSKI POSTOPEK, POREVIZIJSKI POSTOPEK, POZIV ZA RAZREŠITEV ODGOVORNE OSEBE UPORABNIKA JAVNIH SREDSTEV
Place of publishing:	Maribor
Publisher:	[R. C. Horvat]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61212
UDC:	331.108.37(043.2)
COBISS.SI-ID:	5184811
NUK URN:	URN:SI:UM:DK:VHDPLVSG
Publication date in DKUM:	10.10.2016
Views:	1542
Downloads:	185
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	THE LEGAL NATURE OF THE CALL FOR DISMISSAL OF THE PERSON IN CHARGE (EXECUTIVE AUTHORITY) OF THE PUBLIC FUND USER IN THE FOLLOW UP PROCESS
Abstract:	Budget is a basic instrument of government fiscal policy, that finances the work and operations of public sector on state and local level. Budget users have an obligation to use its allocated budget correctly and to make efficient use of its resources (efficient, successful and economical). Budget users need to be transparent regarding their budget allocation towards the legislator and especially towards the taxpayers. Correct and efficient use of budget is therefore under constant (budget) supervision, which is in parliamentary democracies usually conducted through supreme (professional) revision institutions. In accordance with the legislation of Republic of Slovenia, the Court of Audit of the Republic of Slovenia is the highest body for supervision of state budget, as an independent and autonomous state body. Court of Audit of the Republic of Slovenia performs its duties through audits. In the event Court of Audit discovers irregularities or inefficient budget use by the user of public funds, the procedure continues with the follow up process, which is a unique regulation of Republic of Slovenia. The subject of the research is treatment of the call for dismissal of the officer responsible by the president of the Court of Audit, based on eleventh paragraph of Article 29 of Court of Audit Act, as one of the Post-Audit Procedure and the research of its legal nature. Its essence is to present the case of breach to the organ, who by the judgement of the Court of Audit, has the power to dismiss the officer responsible for the violations, to conduct the procedure of dismissal of the public officer and to make a decision whether or not the officer responsible should be dismissed and if so initiate the dismissal procedure. Issuance of call for dismissal of the officer responsible and notification of National Assembly of Republic of Slovenia and the general public, enables further discussion regarding irregular and/or inefficient use of budget. The purpose of the call is not sanctioning the responsible officer for establishing irregularity and/or inefficient use of budget, but especially to drawing the attention to insufficient budget use. This enables the public to have a detailed insight in the budget allocation and use of a specific public funds, which further enables critical control of its use and enables adaption of suitable, especially political, sanctions. The call for dismissal of the officer is not legally binding, whereas it represents a moral obligation necessary to ensure wide public discussion and indirectly the protection of the rule of law.
Keywords:	COURT OF AUDIT OF THE REPUBLIC OF SLOVENIA, AUDIT PROCEDURE, FOLLOW UP PROCESS, THE CALL FOR DISMISSAL OF THE PERSON IN CHARGE (EXECUTIVE AUTHORITY) OF THE PUBLIC FUND USER

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