Regularity of municipalities' operations is an ongoing issue. Taxpayers have a right to know how public funds are allocated, how they are used and for what purpose. In many cases they are used irregularly. The Court of Audit of the Republic of Slovenia is the highest organ of the state for controling public fund users.
Based on the analysis of audits of the Court of Audit in municipalities over a six-year period (2015-2020), it was established what type of audits were carried out and what are the most common operational irregularities of municipalities. After studying the sources and final reports, carrying out evaluation as well as obtaining statistics, we can now view the results, which are presented using a descriptive method.
It was determined how many audits did the Court of Audit carry out, their classification according to the type and subject-matter, what were the opinions in final reports and to what extent are the municipalities' operations legitimate. We can see in which areas the municipalities' irregularities are most common and what these irregularities are. Thus, we can establish how their operations could be improved in the future.
Research is practical in nature and delivers many interesting data. Included are some suggestions for improvement that are worth considering. The contribution serves as information for the general public about the state-of-play. However, it mostly serves municipalities, enabling them to learn about the findings and to pay more attention to possible irregularities in the future.
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