Author/Editor		Stegovec, Katjuša
Title		Sistem notranjih kontrol v javnih zavodih
Type		članek
Source		In: Spremembe v sistemu zdravstvenega varstva. 11. strokovno srečanje ekonomistov in poslovodnih delavcev v zdravstvu; 2004 apr 22-23; Maribor. Ljubljana: Društvo ekonomistov v zdravstvu,
Publication year		2004
Volume		str. 61-9
Language		slo
Abstract		European union, based on expansion and application of modern system of internal control on public finances, appointed many principles regarding efficient financial man aging with public means, which origin is not important whether they are national means or come from foreign financial sources. Candidate members had to include financial control and its use in their legislative. Slovene built them in legislative based on Law on changes of the Law on public finances, and now has a modern system of internal control of public finances. It means that among budget users two systems are built in; system of financial management and control, as one of the key functions of the superior or the chief of an public institute and to create functionally independent office of internal revision, which job is to check the efficiency and adequacy of financial management systems and internal controls for the chief of pubiic institute and to give him recommendations for their approval. This paper contains more detailed description of meaning of controls in management of every organisation, their propose and use, that derive from efficient controlling environment. Every organisation from public health area, that manages with limited resources, has to rationalise its management in a way, to make proper measures and with help of controlled procedures in adequately educated staff monitor and develop with goal of cost minimisation and maximisation of efficiency and quality of health services. In help of realisation of legislative a Regulation on headings for synchronised functioning of internal control over public finances system, that gives all institutions proper guidelines ,how and in what way to improve there managing and at the same time keeping the high level of health services.
Descriptors		PUBLIC SECTOR FINANCIAL MANAGEMENT FINANCIAL AUDIT