Publication details
Challenges in the Public Financial Management and Control of Territorial Self-governing Units
| Authors | |
|---|---|
| Year of publication | 2020 |
| Type | Article in Proceedings |
| Conference | The financial law towards challenges of the XXI century: (conference proceedings). |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Financial Management and Control; Supreme Audit Office; Territorial Self-governing Units; Public Funds. |
| Description | This contribution deals with issues related to the financial management and control system of territorial self-governing units especially with regard to the proposed extension of the Supreme Audit Office competences. The aim of this paper is to verify the hypothesis that the proposed exten-sion of the Supreme Audit Office’s supervisory competences to territorial self-governing units in the Czech Republic will increase the effectiveness of the protection of public funds. |