20.500.12556/RUL-116000 ANALIZA UGOTOVITEV RAČUNSKEGA SODIŠČA O RAVNANJU S HRANO V OSNOVNIH ŠOLAH ANALYSIS OF COURT OF AUDITS' FINDINGS REGARDING FOOD HANDLING IN PRIMARY SCHOOLS Dober sistem javnih financ je potrebno zagotoviti z nadzorom. Notranji in zunanji nadzor zagotavljata transparentno ravnanje z javnimi sredstvi, s katerim država gradi zaupanje državljanov. Notranji nadzor izvaja vodstvo in osebje organizacije, zunanji nadzor izvajajo parlamenti in vrhovne revizijske institucije. V Sloveniji je vrhovna revizijska institucija Računsko sodišče Republike Slovenije. Namen diplomskega dela je bil priprava sistematičnega pregleda nepravilnosti in primerov neučinkovitega ravnanja s hrano v osnovnih šolah ter z ugotovitvami šolam dati vpogled, na kaj bi morale biti za doseganje pravilnosti in učinkovitosti ravnanja s hrano še posebej pozorne. Pri izdelavi dela je bila uporabljena metoda poglobljene analize revizijskih poročil Računskega sodišča v obdobju od leta 2017 do leta 2019. Z analizo je bila ugotovljena pogostost napak pri preverjanju pravilnosti poslovanja skladnosti z zakoni, podzakonskimi akti in pravilniki ter učinkovitosti ravnanja s hrano. Rezultati naslavljajo tako osnovne šole kot tudi širšo javnost, ki je zainteresirana za tematiko zakonsko pravilnega in učinkovitega ravnanja s hrano. Za povečanje pravilnosti in učinkovitosti bi morali biti še posebej pozorni na primere, ki so bili ugotovljeni na več šolah. Solid system of public funds has to be ensured with audit. The state builds citizens’ trust with transparent handling of public funds, which is ensured by internal and external audit. Management and employees of the organization perform internal audit. Parliaments and Supreme Audit Institutions perform external audit. In Slovenia, the Supreme Audit Institution is the Court of Auditors of the Republic of Slovenia. The purpose of the diploma thesis was to prepare a systematic review of irregularities and cases of inefficient food management in primary schools and to give an insight on what primary schools need to pay attention to in order to achieve proper and efficient food management. The method of in depth analysis of the Court of Auditors' audit reports for the period from 2017 to 2019 was used in the preparation of the diploma thesis. The analysis identified the frequency of errors in verifying the correctness of the business’ compliance with laws, by-laws, regulations and the effectiveness of food management. The results address both primary schools and the general public who are interested in the topic of legally correct and effective food management. In order to increase correctness and efficiency, particular attention should be given to cases identified in several schools. Računsko sodišče osnovna šola ravnanje s hrano revizija pravilnost poslovanja učinkovitost poslovanja javna sredstva Court of Audit primary school food handling revision regularity of business business efficiency public funds true false false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2020-05-06 12:15:01 2020-05-06 12:15:09 2022-08-28 03:46:44 0000-00-00 00:00:00 2020 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1970-01-01 16243 Zupanc_Andraz_-_ANALIZA_UGOTOVITEV_RACUNSKEGA_SODISCA_O_RAVNANJU_S_HRANO_V_OSNOVNIH_SOLAH.pdf Zupanc_Andraz_-_ANALIZA_UGOTOVITEV_RACUNSKEGA_SODISCA_O_RAVNANJU_S_HRANO_V_OSNOVNIH_SOLAH.pdf 1 99F8CD43AC7AFBE2EA3C81AD02A988FC bcaffdeee17ac29a39b52be2c54f32775e2200872943b3e628f305fd4cdc7277 cb1f1cee-a1b8-11eb-a523-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=129393 Fakulteta za upravo 0 0 0