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Title:Nadzor nad porabo občinskih proračunskih sredstev : diplomsko delo visokošolskega strokovnega študija Varnost in notranje zadeve
Authors:ID Hančič, Špela (Author)
ID Eman, Katja (Mentor) More about this mentor... New window
Files:.pdf VS_Hancic_Spela_2016.pdf (974,33 KB)
MD5: 5A04F5489A161F958BC6424933CAA11E
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:FVV - Faculty of Criminal Justice and Security
Abstract:Občina je temelj lokalne samoupravne skupnosti. O lokalni samoupravi govorimo, kadar prebivalci lokalne skupnosti upravljajo lokalne zadeve na podlagi posebnega pravnega poloţaja, ki ga lokalni samoupravi podeli drţava z zakonom ali celo kar z Ustavo (Kaučič in Grad, 2003). Deluje kot samostojna gospodarska enota z lastnim premoţenjem, lokalne zadeve javnega pomena pa financira iz lastnih virov, sredstev drţave in zadolţevanja. Vsi prihodki in izdatki porabe občine morajo biti zajeti v proračunu občine (Zakona o lokalni samoupravi, 2007: 57. člen). Ko se govori o javnih sredstvih oz. javni finančni porabi občine, se pojavi potreba po nadzoru. Nadzor nad javno porabo v občini je pregledovanje, spremljanje poteka ali razvoja porabe proračunskih sredstev. Občina mora z javnimi sredstvi ravnati zakonito, učinkovito in gospodarno, ter tako zagotavljati kvalitetne javne dobrine svojim prebivalcem. Nadzor v demokratičnih drţavah je zagotovljen tako na drţavni kot na lokalni ravni s strani drţave. Vsebina in vrste nadzora so urejene z različnimi zakonskimi in podzakonskimi akti ter institucijami, ki so odgovorne za samo izvajanje nadzora. Z ustreznimi sistemi nadzora nad finančnim poslovanjem občin, se preprečujejo prekoračitve omejitev pooblastil, katera so določena z Ustavo RS (1991) in zakoni, poleg tega pa zagotavljajo ravnovesje med interesi javnosti, občine in tudi individualnimi pravicami. Diplomsko delo podrobno opisuje nadzor nad finančnim poslovanjem občin oziroma nadzor nad porabo občinskih proračunskih sredstev. Za ustrezno vzpostavitev ustreznega sistema finančnega poslovanja občine, notranje kontrole in revizije, mora poskrbeti ţupan, s tem da organizira notranje revidiranje. Najvišji organ nadzora javne porabe v občini je nadzorni odbor. Le-ta opravlja nadzor nad razpolaganjem z občinskim premoţenjem, ter preverja namene in smotrnost porabe proračunskih sredstev. Delo nadzornega odbora je tudi nadzor nad finančnim poslovanjem drugih uporabnikov proračunskih sredstev (ZLS, 2007: 32. člen). Drugi zelo pomembni organi nadzora pa so Računsko sodišče Republike Slovenije, Ministrstvo za finance in institucije Evropske unije. Po proučevanju dosedanjih statističnih in javno dostopnih podatkov ter strokovne literature smo ugotovili, da notranji nadzor lokalnih skupnosti največkrat nima 6 zavedanja, da gre pri porabi proračunskih sredstev za javno dobro in da za ugotovljene oz. dokazane nepravilnosti ne obstojajo nikakršne sankcije.
Keywords:lokalne samouprave, občine, proračunska sredstva, javne finance, finančni nadzor, računsko sodišče, diplomske naloge
Place of publishing:[Ljubljana
Place of performance:[Ljubljana
Publisher:Š. Hančič]
Year of publishing:2016
Year of performance:2016
Number of pages:59 str.
PID:20.500.12556/DKUM-63357 New window
UDC:351.72(043.2)
COBISS.SI-ID:3269866 New window
NUK URN:URN:SI:UM:DK:HPHOSQFE
Publication date in DKUM:14.12.2016
Views:2037
Downloads:185
Metadata:XML DC-XML DC-RDF
Categories:FVV
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Secondary language

Language:English
Title:CONTROL OVER THE MUNICIPAL BUDGET USE
Abstract:The municipality is the foundation of local self-governing communities. We are talking about the local government when members of local communities manage the local affairs on the basis of the special legal position that was awarded to the local governmentnfrom the country by law or sometimes even by national Constitution from the country (Kaučič and Grad, 2003). The municipality operates as an independent economic entity with its own assets and its local matters of public importance are financed from its own resources, state funds and by borrowing. All the revenues and expenditures of the municipality spending must be included in its budget (the Local Government Act, 2007: Article 57). When talking about public funds or public financial expenditure of municipalities, it arises the need of control. Public expenditure control in municipality includes reviewing, monitoring of the development or the use of budgetary funds. The municipality must handle the public funds legally, efficiently and economically in order to provide quality oriented public goods to its citizens. Control in democratic countries is guaranteed both at national and at local level by the state. The content and types of control are regulated by various legislative and executive acts and institutions that are responsible for the actual implementation of the control. A proper system of the control over the municipality financial operations ensures prevention of power-limited overdrafts that are clearly stated and laied down by the Constitition and laws, and beside that it ensures also a balance between public interests, the interests of municipality and also individual rights. The thesis describes in detail the control over the municipal financial operations and the supervision over the use of the municipal budget. It is the mayor, who must organize internal control and audit in order to properly establish an appropriate system of financial management of municipalities, internal control and audit. The highest controlling authority of the public spending in the municipality is the uupervisory board. It supervises the handling of municipal assets, and verifies the purpose and effectiveness of budget spending. The work of the supervisory Board is also a supervision over the financial operations of the other budget users (the Local Government Act, 2007: Article 32). The other very important supervisory bodies are also the Court of Audit of the Republic of Slovenia, Ministry of Finance and the institutions of the European Union. 8 After examining the existing statistics and publicly available data as well as scientific literature, we've found out that the internal control of the local community often has no awareness that it goes for the public good when spending the appropriations, and that there are no sanctions for the identified or proven irregularities.
Keywords:the municipality, the municipal budget and public finances, financial control, audit, supervisory board, the Ministry of Finance, the Court of Auditors


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