What Kind of Control is Delivered by Regional Self-government in Slovakia?

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Authors

ŠAGÁT Vladimír NEMEC Juraj KLIMOVSKÝ Daniel

Year of publication 2015
Type Article in Proceedings
Conference Current Trends in Public Sector Research : Proceedings of the 19th International Conference (2015)
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Management and administrative
Keywords control; audit; internal control; regional self-government; Slovakia
Description The study examines capacities and results of control bodies of eight regional self-governments in Slovakia. On the base of reliable data covering the full sample we may argue that our research reveals significant gaps in the regional control system. Control bodies have very different structures, most of them work only in operative manners and the structure and with high probability also quality of their control activities differ. Performance and risk control - audit is not delivered. Such situation is clearly disappointing. Probity control is necessary part of checking the regularity of public spending, but it cannot assess if value for money is achieved. In such situation public resources can be spent correctly, but in non-economic, non-effective and non-efficient way.
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