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Financial Audit and Spending of Appropriations

Ivo Mijoč ; Faculty of Economics of University of Osijek
Dubravka Mahaček ; National revision department, regional office in Požega

Puni tekst: hrvatski, pdf (307 KB) str. 161-172 preuzimanja: 1.211* citiraj
APA 6th Edition
Mijoč, I. i Mahaček, D. (2013). Financijska revizija i namjensko korištenje sredstava. Ekonomski vjesnik, XXVI (1), 161-172. Preuzeto s https://hrcak.srce.hr/108134
MLA 8th Edition
Mijoč, Ivo i Dubravka Mahaček. "Financijska revizija i namjensko korištenje sredstava." Ekonomski vjesnik, vol. XXVI, br. 1, 2013, str. 161-172. https://hrcak.srce.hr/108134. Citirano 04.08.2020.
Chicago 17th Edition
Mijoč, Ivo i Dubravka Mahaček. "Financijska revizija i namjensko korištenje sredstava." Ekonomski vjesnik XXVI, br. 1 (2013): 161-172. https://hrcak.srce.hr/108134
Harvard
Mijoč, I., i Mahaček, D. (2013). 'Financijska revizija i namjensko korištenje sredstava', Ekonomski vjesnik, XXVI(1), str. 161-172. Preuzeto s: https://hrcak.srce.hr/108134 (Datum pristupa: 04.08.2020.)
Vancouver
Mijoč I, Mahaček D. Financijska revizija i namjensko korištenje sredstava. Ekonomski vjesnik [Internet]. 2013 [pristupljeno 04.08.2020.];XXVI(1):161-172. Dostupno na: https://hrcak.srce.hr/108134
IEEE
I. Mijoč i D. Mahaček, "Financijska revizija i namjensko korištenje sredstava", Ekonomski vjesnik, vol.XXVI, br. 1, str. 161-172, 2013. [Online]. Dostupno na: https://hrcak.srce.hr/108134. [Citirano: 04.08.2020.]

Sažetak
Local and district (regional) governments receive various forms of revenue. The entitlement to and purpose of this income is determined by law. Likewise for companies owned by local government there are revenues with allocated use, which are also associated with the budget of the local unit. The importance of proper recording of the revenue collected, as well as claims for different types of income is significant because it affects the proper presentation of the financial statements. The presented data are the basis for making decisions, which result in opportunities to meet the needs of local communities. When it comes to the disposal of revenue collected, misconduct or even illegal activities might occur. It is crucial to spot them early on, and here the internal control system and the accounting system have a key role, as they examine the financial and other information for management purposes. The aim of the paper was to investigate
irregularities in the use of local funds by examining the data obtained by Financial Audits and to show the movement of appropriations (allocated funds) at the county level.

Ključne riječi
financial audits; local (regional) government; companies; revenues; appropriations; expenditures; legal basis

Hrčak ID: 108134

URI
https://hrcak.srce.hr/108134

[hrvatski]

Posjeta: 1.734 *