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Internal audit of costs in a public educational institutionHorvat, Tatjana, 1973-Public educational institutions are mostly financed by state, local communities and parents. Their main costs are costs of salaries, costs of material, costs of services and amortization. These costs ... are used for the day-to-day activities of the institution as well as for investments and investment maintenance. The costs should be, as required by law, carefully planned within financial plan and reported in annual report. Public educational institutions, including their costs, should be supervised by the internal auditor who ensures the legality of costs. The purpose of this paper is to show results of internal auditing of the costs% legality in a public educational institution, together with its specifics. Authors focused on Slovenian legislation and Slovenian case of pre-school educational institutions, which, due to use of public money and due to educating small children, must take care especially on using money and formation of costs. The findings can help management of a public educational institution together with internal auditors to understand the functioning of educational programs in the context of costs legality of incurred.Source: EMAN 2019 - economics & management: how to cope with disrupted times : 3rd International Scientific Conference EMAN 2019 : conference proceedings : Ljubljana, Slovenia, March 28, 2019 (Str. 391-396)Type of material - conference contributionPublish date - 2019Language - englishCOBISS.SI-ID - 33104131
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Horvat, Tatjana, 1973- | 26373 |
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