Uloga Narodne skupštine u primeni preporuka eksterne revizije

Rabrenović, Aleksandra and Ćorić Erić, Vesna (2012) Uloga Narodne skupštine u primeni preporuka eksterne revizije. In: Usklađivanje prava Republike Srbije sa pravnim tekovinama EU: prioriteti, problemi, perspektive. Institut za uporedno pravo, Beograd, pp. 282-299. ISBN 978-86-80059-85-3

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Abstract

The objective of the paper is to identify the shortcomings of the institutional cooperation between the Serbian National Assembly and the State Audit Institution and propose options to overcome the existing problems. In that respect, the attention is first given to the international standards and good practices for establishment of an effective cooperation between the representative bodies and Supreme Audit Institutions. The central part of the paper is dedicated to the assessment of the existing cooperation between the Serbian State Audit Institution and the Finance Committee, which was in charge of the external audit issues over the past years. In addition, the authors analyse the international experience relating to the work of parliamentary committees tasked with dealing exclusively with the follow-ups of the Supreme Audit Institutions’ recommendations. The authors conclude that the strengthening of the capacities of the National Assembly in monitoring the use of public funds is vital for the establishment of a sustainable financial accountability system in Serbia. Given that the Serbian State Audit Institution does not have judicial powers, or the power to sanction entities subject to audit, there is a need for a full institutional support by other state authorities to ensure that its recommendations are implemented. Comparative experience shows that a political pressure exerted by Parliaments is a powerful tool to ensure the implementation of the SAI’s recommendations. Therefore, it is crucial that the Serbian MPs take an active role in the consideration of the external audit findings, in order to be able to contribute to strengthening of the financial accountability of the executive to the public for the use of the taxpayers’ money.

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