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

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ŠAGÁT Vladimír NEMEC Juraj KLIMOVSKÝ Daniel

Rok publikování 2015
Druh Článek ve sborníku
Konference Current Trends in Public Sector Research : Proceedings of the 19th International Conference (2015)
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Obor Řízení, správa a administrativa
Klíčová slova control; audit; internal control; regional self-government; Slovakia
Popis 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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