Abstract
Financial management and control are a relatively new phenomenon in the public sector entities of the Republic of Serbia. Namely, in order to increase the efficiency and effectiveness of the operation of public sector designed the system of financial management and control in order to work towards alleviating or risk their timely identification and raising the efficiency of the functioning of public sector entities, the general objective of crucial importance, because the funds that the public sector public property and all citizens are interested stakeholders for their operation. Through successfully installed and implemented a system of financial management and control ensures the compliance with current legislation, which is reflected through responsible spending of public funds entrusted contributing to effectiveness and efficiency in the common welfare spending of public funds. Responsibility for the implementation and successful existence of financial management and control of a head of public funds, or highest management level. In this paper we will approach the analysis of financial management and control of the lighting concept of financial management and control, its main characteristics and essence, suggesting the simplest methodology to set the existence of this system in the public sector entities.
Highlights
Sistem finansijskog upravljanja i kontrole predstavlja zaokruženu celinu koja uključuje niz finansijskih i nefinansijskih kontrola, koje unutar sebe inkorporiraju i organizacionu strukturu, metode i procedure koje ne pokrivaju samo oblasti finansijske prirode, nego se odnose i na sve operativne i strateške celine u subjektima javnog sektora stvarajući preduslove korisniku javnih sredstava da ostvari definisane ciljeve, a koji se prvenstveno odnose na zadovoljavanje javnih potreba
Kontrolno okruženje predstavlja bazu za sve ostale segmente internih finansijskih kontrola
Treći element sistema finansijskog upravljanja i kontrole odnose se na pisane politike i procedure i njihovu implementaciju u cilju stvaranja preduslova za razumno uveravanje da su svi rizici koji značajno utiču na ciljeve i procese njihovog ostvarivanja kod korisnika javnih sredstava svedeni na minimum
Summary
Sistem finansijskog upravljanja i kontrole predstavlja zaokruženu celinu koja uključuje niz finansijskih i nefinansijskih kontrola, koje unutar sebe inkorporiraju i organizacionu strukturu, metode i procedure koje ne pokrivaju samo oblasti finansijske prirode, nego se odnose i na sve operativne i strateške celine u subjektima javnog sektora stvarajući preduslove korisniku javnih sredstava da ostvari definisane ciljeve, a koji se prvenstveno odnose na zadovoljavanje javnih potreba. Jedan od načina pravovremene reakcije na rizike koji mogu zadesiti organizacije javnog sektora jeste i implementacija, odnosno uvođenje interne finansijske kontrole u javnom sektoru, kao i efikasna egzistencija njenog sastavnog elementa, a to je interna revizija.
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