master's thesis
IZRADA UPITNIKA O FISKALNOJ ODGOVORNOSTI U PRORAČUNU NA PRIMJERU OSNOVNE ŠKOLE

Antonija Maretić (2016)
University of Split
Faculty of economics Split
Metadata
TitleIZRADA UPITNIKA O FISKALNOJ ODGOVORNOSTI U PRORAČUNU NA PRIMJERU OSNOVNE ŠKOLE : završni rad
AuthorAntonija Maretić
Mentor(s)Branka Ramljak (thesis advisor)
Abstract
Problem ovog istraživanja je provjeravanje poslovanja proračunskog korisnika jedinice lokalne i područne (regionalne) samouprave – osnovne škole, kroz Upitnik o fiskalnoj odgovornosti. Cilj je bio objasniti zakonsku osnovu za Upitnik i kako škola iz primjera Upitnik popunjava, pazeći pritom da se svako pitanje koje se na nju primjenjuje testira s pažnjom i dokaže u kojoj mjeri se škola pridržava zakona i pravilnika na kojima se pitanja temelje. Ovaj zahtjevan posao uglavnom odrađuje računovođa osnovne škole, dok odgovornost za poslovanje, tj. trošenje proračunskih sredstava, leži na ravnatelju koji potpisivanjem Izjave svjedoči o njenoj istinitosti. Pokazano je da škola Ravne njive vodi uredno poslovanje, a gdje se primjeti greška, ona se u sljedećoj godini ispravi. Stoga je zaključak ovog istraživanja da je Upitnik o fiskalnoj odgovornosti vrlo koristan način provjere poslovanja korisnika proračuna koji na taj način provjeravaju svoju instituciju, a jednako tako se vrši prijeko potrebna kontrola nad njima i time provjerava zakonito i svrhovito korištenje proračuna.
Keywordsbudget beneficiary fiscal responsability primary school accounting control budget use
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationAccounting and Revision
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-06
Parallel abstract (English)
The research question was testing operations of the local and regional government budget beneficiary – Ravne njive primary school, through Fiscal responsibility questionnaire. The research objective was to elaborate the legal basis for the Questionnaire and how does the school fill out the form, while making sure that every applicable question is carefully tested and proven to which extent the school obeys the laws and regulations on which the questions are based. This challenging job is mainly done by the school accountant, while the responsibility for operations, i.e. expenditure of budget, lays on the principal who by signing the Statement testifies of its truthfulness. It has been revealed that Ravnje njive School runs its operations orderly, and when a mistake is noticed, it is rectified in the following year. Hence the conclusion of this research is that the Fiscal responsibility questionnaire is a very useful way of inspecting business of government budget beneficiaries, who in this manner check their own business, while at the same time legal and worthwhile use of government budget is verified.
Parallel keywords (Croatian)proračunski korisnik fiskalna odgovornost računovodstvo osnovne škole kontrola korištenje proračuna
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:430155
CommitterIvana Gizdić