magistrska naloga
Edita Ogrizek (Author), Etelka Korpič-Horvat (Mentor)

Abstract

Le urejena in učinkovita poraba javnih sredstev, ki je tudi ustrezno nadzirana, lahko zagotovi ustrezno ravnanje z javnimi sredstvi in s tem dolgoročno finančno vzdržnost sistema javnih financ. Ni pomembno samo javna sredstva pravilno in zakonito porabiti, temveč je pomembno, da so sredstva porabljena učinkovito, uspešno in gospodarno ter transparentno. Da so sredstva namenjena za cilje, ki jih želimo doseči tako, da za to porabimo najmanj sredstev in za ta sredstva dobimo največ. Nadzor porabe javnih sredstev ni povezan samo s kontrolo, ki jo izvajajo pristojne službe skladno s predpisi, temveč gre tudi za nadzor javnosti nad poslovanjem javnega sektorja, ki se zagotavlja s spoštovanji pravil transparentnega poslovanja. Transparentno delovanje javnega sektorja ni samo preverjanje, kdo in koliko sredstev je prejel iz proračuna, temveč mora biti vpeljano v vse segmente delovanja javnega sektorja, kot nadzor javnosti nad delovanjem države s ciljem zagotoviti pravilno (zakonito) in smotrno poslovanje. Javna agencija za raziskovalno dejavnost Republike Slovenije (ARRS), kot izplačevalka sredstev za raziskovalno dejavnost, izvaja tudi nadzorstvene naloge. Kot del javnega sektorja je ARRS odgovorna za ravnanje z javnimi sredstvi in mora zagotoviti pravilno in smotrno (učinkovito, uspešno in gospodarno) porabo tako sredstev za lastno delovanje kot tudi namensko, gospodarno, učinkovito in uspešno porabo sredstev, ki jih izplačuje izvajalcem raziskovalne dejavnosti. Preučila sem sistem financiranja raziskovalne dejavnosti v Sloveniji ter analizirala nadzor porabe proračunskih sredstev za raziskovalno dejavnosti v obdobju od 2009 do 2013. V nalogi sem izhajala iz predpostavke, da nadzor porabe sredstev za raziskovalno dejavnost v Sloveniji v področnih predpisih ni jasno in določno opredeljen in ga je zato težko uspešno izvajati, zato tudi ni zadosten glede na višino sredstev in pomena, ki ga ima raziskovanje za družbo. Raziskala sem obseg in pogostost nadzora nad porabo sredstev za raziskovalno dejavnost, ki ga izvaja ARRS. Preučila sem revizijska poročila Računskega sodišča in poročila Proračunske inšpekcije v delu, ki se nanaša na nadzor, opravljen pri prejemnikih sredstev za raziskovalno dejavnost. Hkrati sem raziskala tudi pristojnosti posameznih nadzornikov, ki nadzirajo porabo proračunskih sredstev za raziskovalno dejavnost. V nalogi sem analizirala urejenost nadzora porabe sredstev za raziskovalno dejavnost v Sloveniji in pravne podlage za izvajanje nadzora ter raziskala, po kakšnih standardih se ta nadzor izvaja. Raziskovala sem pravila nadzora porabe sredstev za raziskovalno dejavnost, ki ga izvajajo raziskovalne agencije v Nemčiji, Avstriji in na Finskem, in proučila, kako bi primere dobre prakse iz primerjalne analize lahko uporabili pri izvajanju nadzorstvenih nalog ARRS. Na podlagi ugotovitev so podani predlogi za zagotovitev učinkovitega in zadostnega nadzora porabe sredstev za izvajanje raziskovalne dejavnosti, ki bi lahko zmanjšal tveganja pri porabi sredstev za raziskovalno dejavnost na sprejemljivo raven.

Keywords

nadzor;poraba javnih sredstev;raziskovalna dejavnost;javna agencija;revizija;neodvisnost;sui generis;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [E. Ogrizek]
UDC: 001.891(043.3)
COBISS: 5184043 Link will open in a new window
Views: 1224
Downloads: 129
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Other data

Secondary language: English
Secondary title: Control of Slovenian Research Agency of funds for research activites
Secondary abstract: Only regulated and effective consumption of public funds, which is also properly controlled, can ensure proper management of public funds, and therefore long-term financial sustainability of public finance system. It is not only important to correctly and legally use public funds, but it is important that public funds are spent effectively, successfully, efficiently, and transparently. To spend the funds for objectives we want to achieve in a way to spent as little as possible and for that amount of funds to obtain as much as possible. A control over consumption of public funds is not linked only to control carried out by the relevant authorities according to the regulations, but there is also a control of public over public sector´s operation, which is ensured by respecting the rules of transparent operation. A transparent operation of the public sector is not only checking who and how much funds received from the budget, but it has to be integrated into all segments of the public sector´s operation as a public control over state´s operation, with a view to ensuring the proper (legal) and efficient operations. Slovenian Research Agency (SRA) as a payer of funds for the research activity also implements control tasks. As a part of the public sector, SRA is responsible for management of public funds and has to ensure proper, efficient, effective and economical use of funds for its own operation as well as purposeful, economical, efficient, and successful consumption of funds paying to the performers of the research activity. I examine the system of financing research activities in Slovenia and analyze control over budget spending for research activities in the period from 2009 to 2013. The thesis is based on the presumption that the control over consumption of funds for the research activity in Slovenia in sectoral regulations is not clearly and precisely defined, and it is therefore difficult to successfully implement it. Therefore, it is also not sufficient regarding the amount of funds and the importance that research has for society. I have researched the extent and frequency of control over consumption of funds for the research activity performed by SRA. I have examined audit reports of the Court of Auditors and reports of the Budget Supervision Office, which is related to the control performed in recipients of funds for the research activity. At the same time, I have also researched the jurisdictions of individual supervisors who supervise consumption of budgetary funds for the research activity. In the thesis, I have analysed regulation of control over consumption of funds for the research activity in Slovenia, and legal basis for implementation of the control, and researched what standards are used for its implementation. I have researched the rules of control over consumption of funds for the research activity performed by the research agencies in Germany, Austria, and Finland, and examined how examples of good practice from comparative analysis could be used in implementation of supervisory tasks of SRA. Based on the findings, suggestions for assurance of effective and sufficient control over consumption of funds for implementation of the research activity, which could reduce the risk in consumption of funds to the acceptable level, are given.
Secondary keywords: control;public funds consumption;research activity;public agency;audit;independency;sui generis;master thesis;
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fakulteta
Pages: 129 str.
ID: 9155315