Case studies of independent audits of police financial operations by the Court of Audit of the Republic of Slovenia

Bojan Tičar (Author), Jona Koren Fric (Author)

Abstract

Purpose: This paper presents an overview of audit-case studies of the Slovenian Court of Audit where the audit subjects were Police financial operations. In relation to other state authorities, the Court of Audit of the Republic of Slovenia is an autonomous and independent state authority that supervises the use of public funds. The Court of Audit supervises all bodies and authorities in Slovenia that are users of public funds, including the Police. Design/Methods/Approach: Research design of this paper is the set of three research methods used in collecting data and analysing findings. First method is descriptive analysis of legal regulations. Second research method is case-study analysis. Third research method is observational study based on direct interview. Synthesis is presented in the conclusions. Findings: The Court of Audit reviews the credibility of the response report of auditee after audit. If the Court of Audit assesses that the remedial actions were not satisfactory and that the user of public funds violated the obligation to ensure operational efficiency, the Court of Audit may issue a call for remedial action and serve such on the competent authority, which can take measures against the auditee. As the Police are a direct user of public funds, the Court of Audit has the power to carry out an audit of the operations of the Police based on the law. The Police as whole have never been the subject of a regularity or performance audit by the Court of Audit. Research Limitations / Implications: We have limited analysed in details only those cases where police units were subjects of audit performed by Slovenian Court of Audit. Originality/Value: The Police have been the subject of three audits in time from beginning of Court of Audit operations and today. These cases are presented in the quality analysis. Based on this quality analysis, authors have also addressed some questions directly to the Court of Audit of the Republic of Slovenia, i.e., in the form of a directed interview. The questions concerned external audits of Police operations by the Court of Audit and an assessment of the cooperation of the Court of Audit with the Police. Our research results are presented in the end of this article. In conclusion, the standpoints of the Court of Audit in fact support our previous findings presented in this paper.

Keywords

Slovenian Police;Slovenian Court of Audit;audit;regularity audits;performance audits;legal regulation;

Data

Language:	English
Year of publishing:	2020
Typology:	1.01 - Original Scientific Article
Organization:	UM FVV - Faculty of Criminal Justice
UDC:	657.6:351.74(497.4)
COBISS:	66370051
ISSN:	1580-0253
Views:	413
Downloads:	8
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	Slovenian
Secondary title:	Študije primerov neodvisnih revizij finančnega poslovanja Policije s strani Računskega sodišča Republike Slovenije
Secondary abstract:	Namen prispevka: V prispevku raziskujemo pooblastila in postopke veljavne ureditve Računskega sodišča Republike Slovenije, posebej na področju neodvisnih revizij nad finančnim poslovanjem policije. V primerjavi z drugimi državnimi organi je Računsko sodišče RS avtonomni in neodvisni organ, ki nadzira javno-finančno porabo. Računsko sodišče nadzira druge državne in nedržavne organe in institucije pri zakonitosti ter smotrnosti porabe javnih sredstev, sem pa sodi tudi policija. V prispevku so prikazane tri študije primerov teh revizij. Metode: V okviru metodološkega pristopa smo uporabili kombinacijo treh raziskovalnih metod in zbiranje ter analizo in sintezo pridobljenih ugotovitev. Prva metoda je gramatikalna razlaga pravne ureditve delovanja Računskega sodišča, druga metoda je študija primerov nadzora Računskega sodišča nad policijo in tretja metoda je neposredni intervju s predstavniki Računskega sodišča pri nadziranju policije. Sklepi so predstavljeni v sintezi na koncu prispevka. Ugotovitve: Računsko sodišče Republike Slovenije je neodvisni državni organ, ki preverja učinkovitost in zakonitost porabe javnih sredstev na vseh področjih. Med drugim lahko preverja tudi finančno poslovanje policije, ki je organ v sestavi Ministrstva za notranje zadeve. Vendar pa policija kot celota ni bila nikdar revidirana. Omejitve/uporabnost raziskave: Omejitev raziskave, prikazane v prispevku, je v tem, da lahko podamo ugotovitve le za tiste notranje organizacijske enote v policiji, ki jih je revidiralo Računsko sodišče. Izvirnost/pomembnost prispevka: Policija je bila v času od ustanovitve Računskega sodišča do zdaj predmet treh revizij Računskega sodišča. Na podlagi pregleda literature, kvalitativne analize pravnih virov in pregleda objav Računskega sodišča smo pripravili vprašanja za Računsko sodišče v obliki neposrednega intervjuja. Njihove odgovore v zvezi z revizijskim nadzorom policije in načinom sodelovanja s policijo pri prijavi kaznivih dejanj in prekrškov, zaznanih pri delu Računskega sodišča, smo predstavili v tem prispevku. Prispevek smo zaključili s sintezo svojih ugotovitev in primerjavo le-teh z odgovori Računskega sodišča.
Secondary keywords:	policija;Računsko sodišče Republike Slovenije;revizija;redne revizije;revizije učinkovitosti;pravna ureditev;
Type (COBISS):	Scientific work
Pages:	str. 428-445
Volume:	ǂLetn. ǂ22
Issue:	ǂšt. ǂ4
Chronology:	2020
ID:	13011145