The master's thesis contains a comparison of irregularities identified by the Court of Auditors of the Republic of Slovenia and the Budget supervision office of the Republic of Slovenia in the control of users of public funds. The statistical method of collecting, processing, and editing data from audits of the Court of Auditors and the budget inspection records of the Budget supervision office is used. The results of the analytical work are presented in the form of graphs and tables. The survey data show that by far the most irregularities were found in the area of budget preparation and implementation. Furthermore, the analysis of the irregularities identified shows us that the misconduct of budget users is repeated throughout the research analysis period. The latter indicates a continuous process of general disinterest of the responsible persons of the users of public funds to follow the results of the work of the supervisory bodies and consequently to carry out the activity of the organ's business correctly and lawfully.
Additionally, the master's thesis includes an overview of the system of control over public finances in the Republic of Slovenia and the Federal Republic of Germany and a comparison of the system between the two countries. The Federal Republic of Germany is a federal state, so control is exercised at both the federal and provincial levels. For historical and political reasons, therefore, the FRG has been characterized by certain specificities. When comparing the control authorities in the two countries, however, it was found that they are quite similar.
The results of the survey represent an important source of data for all users of public funds and supervisory authorities since the data from the analysis provide them with an insight into which areas of budget execution identified the most irregularities and, consequently, what content needs to be paid more attention in the control.
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