Security of economic activity of territorial-administrative unit in Slovakia – municipality as a subject of safe financial operations
DOI:
https://doi.org/10.5281/zenodo.8335823Keywords:
security, financial operation, public administrationAbstract
The article deals with the issue of important elements of security and legitimacy of economic operations in the basic units of a Slovak municipality – in a village, district or city. Theoretically, it processes the current status of local government with its economic activity, while analyzing those tools related to economic processes, which have the task of ensuring safe, legitimate, but also efficient, effective or purposeful spending of funds for public administration. Among the most important attributes of economic security, we include the institute of the chief controller, the principles of budget creation and the introduction of European accounting standards in financial transactions of public administration.
Downloads
References
European charter of local self-government. Strasburg, 1985. Section ETS – 122. On-line at: http://www.minv.sk/europska-charta-miscentaj-samospravy.
Guzyová, K: Implementation of international accounting standards for public administration. In: Economic aspects in territorial self-government II. Košice, UPJŠ, 2012. ISBN 978-80-7097-932-7.
Methodological guideline No. MF/008799/2021-36 of March 1, 2021 on some terms used in accounting and financial statements for budgetary organizations, contributory organizations, state funds, municipalities and higher territorial units. Available from : https://www.mfsr.sk/files/archiv/94/MU_k_zakladnym_pojmom_v_uct_a_v_uct_zavierke.pdf.
Stašová Hudáková, L.: Consolidation in the Slovak public administration with a focus on consolidation in self-government. University of Pardubice, 2011. Available from : http://dspace.upce.cz/bitstream/10195/38528/1.
The international public sector accounting standards board. New York, IFAC, 2022. 636p. Available from : https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronunciations.
Law no. 369/1990 Coll. of September 6, 1990 on municipal establishment, as amended.
Law no. 357/2015 Coll. of November 10, 2015 on financial control and audit, as amended.
Law no. 583/2004 Coll. of September 23, 2004 on the budget regulations of the territorial self-government, as amended.
Constitutional Law No. 493/2011 Coll. of December 8, 2011 on budgetary responsibility, as amended.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Dominik Béreš
This work is licensed under a Creative Commons Attribution 4.0 International License.
