The purpose of the diploma thesis is to address the fundamental principle of transparency and thus indirectly contribute to improvement in this area. In the diploma thesis, I will examine the entire practice of the National Audit Commission and the Court of Auditors in the period 2008-2015.
The main findings are that the number of violations of the fundamental principle of transparency has increased over the years. The Institute, which is most often violated is the setting of discriminatory criteria by the contracting authority in public procurement procedures, and the finding that the authorities at the municipal level on average perform more violations of the fundamental principle of transparency than state-level bodies. Contracting authorities were of the opinion that ZJN-3 did not significantly contribute to reducing violations of the principle of transparency.
Findings and empirical data from the thesis are indicative of problems in the transparency of public procurement procedures for policy makers, and indicate which steps should be taken in order to eliminate or at least significantly reduce the extent of the violations.