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.
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