Revizija učinkovitosti upravljanja pomorskim dobrom na području Republike Hrvatske

master's thesis

• Title (english): Audit of efficiency of maritime porperty management in the Republic of Croatia
• Author: Martina Čvrljak
• Mentor: Ivana Pavić (mentor)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-07-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Državna revizija je dio eksterne revizije koja se obavlja u ime i za račun države. Podrazumijeva postupak ispitivanja istinitosti financijskih izvještaja i transakcija koje se odnose na državne prihode i rashode, kao i koliko su financijske transakcije i aktivnosti subjekta revizije usklađene sa zakonskim regulativama. Ocjenjuje se i koliko su učinkoviti programi i aktivnosti subjekta revizije te iz toga slijedi kako se državna revizija dijeli na financijsku reviziju, reviziju usklađenosti te reviziju učinkovitosti. U ovom radu se želi prikazati na temelju provedene revizije učinkovitosti upravljanja pomorskim dobrom u Republici Hrvatskoj koliko su jedinice lokalne i područne (regionalne) samouprave bile učinkovite u postupcima i aktivnostima dodjele koncesija. Usporedna analiza se temelji na izvješćima objavljenima na internetskoj stranici Državnog ureda za reviziju, koji je bio zadužen za provođenje ove revizije. Po obavljenoj analizi se donosi zaključak koliko je svaka od tih jedinica učinkovito upravljala aktivnostima vezanim uz dodjelu koncesija i sklapanje ugovora te naplatu prihoda od ugovorenih iznosa. Cilj ovog istraživanja je prikazati koliko su županije primjenjivale propise, zakone, bile redovite u naplati prihoda i u kojem iznosu su oni ostvareni, kao i za koju namjenu su utrošena prikupljena sredstva. Također, prikazat će se koje su vrste koncesija zastupljene u evidenciji ugovora o koncesiji za svaku županiju. U sklopu provedbe ove revizije učinkovitosti određeni su kriteriji po kojima se daje ocjena učinkovitosti subjekta te su uočena odstupanja od kriterija. Stoga je ocjena upravljanja pomorskim dobrom za Istarsku i Splitsko-dalmatinsku županiju bila djelomično učinkovita, dok je ostalim županijama upravljanje ocijenjeno kao učinkovito pri čemu su potrebna određena poboljšanja. Na temelju toga, dane su preporuke koje su županije prihvatile te ih primjenjivale u budućem razdoblju

Abstract (english)

State audit is a part of external audit that is performed in the name and on behalf of the state. It includes the procedure of examining the verity of financial statements and transactions related to state revenues and expenditures, as well as the extent to which financial transactions and activities of the subject of audit are aligned with legal regulations. It is also evaluated how effective the programs and activities of the subject of audit are and it follows that the state audit is divided into financial audit, compliance audit and audit of efficiency. In this paper, on the basis of a state audit of efficiency of the management of maritime asset in the Republic of Croatia, we want to show how effective local and regional self-government units were in the procedures and activities of granting concessions. The comparative analysis is based on the reports published on the website of the State Audit Office, which was in charge of conducting this audit. After the analysis, a conclusion is drawn as to how effectively each of these units managed the activities related to the granting of concessions and the conclusion of contracts and the collection of income from agreed amounts. The goal of this research is to show the extent to which the counties applied regulations, laws, were regular in revenue collection and in what amount they were realized, as well as for what purpose the collected funds were spent. It will also show what types of concessions are represented in the records of concession contracts for each county. As part of the implementation of this state audit of efficiency, the criteria for evaluating the efficiency of the entity were determined and deviations from the criteria were observed. Therefore, the evaluation of the management of the maritime resource for the counties of Istria and Split-Dalmatia was partially effective, while the management of the other counties was assessed as effective, with certain improvements needed. Based on this, recommendations were given which the counties accepted and applied in the future period.

• Keywords: revizija učinkovitosti; državna revizija; pomorsko dobro; županije
• Keywords (english): state audit of efficiency; state audit; the maritime asset; counties
• Language: croatian
• URN:NBN: urn:nbn:hr:148:837095
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-07-11 10:55:27