ANALYSIS OF THE REGULATION OF REIMBURSEMENTS OF TRAVEL EXPENSES IN THE PUBLIC ADMINISTRATION

Diplomsko delo predstavlja problematiko povračil potnih stroškov v javnem sektorju v Sloveniji in morebitne rešitve, ki bi omogočale bolj optimalen in pravičen sistem za izračunavanje in povračila potnih stroškov v javni upravi. Namen diplomskega dela je raziskati problematiko, s katero se srečujejo javni uslužbenci pri obračunavanju povračil potnih stroškov, naš sistem primerjati s primeri dobrih praks nekaterih tujih držav in na koncu podati možno rešitev, ki bi jo lahko v prihodnosti upošteval tudi naš javni sektor. Sprva se osredotočim na sestavo in delovanje Finančnega urada Republike Slovenije, nato natančno raziščem sedanji sistem, ki ga javna uprava v Sloveniji uporablja pri povračilu potnih stroškov. Veliko pozornosti namenim ugotavljanju in raziskovanju problemov, s katerimi se trenutno pri tem srečujejo javni uslužbenci in ugotovim, da jih ni prav malo. V naslednjem koraku analiziram primere dobrih praks iz treh tujih držav, in sicer Belgije, Nizozemske in Nemčije. Te države sem si izbral zato, ker menim, da spadajo v sam vrh evropskih držav in imajo dobro urejen javni sektor. V iskanju predlogov za izboljšavo slovenskega sistema sem sestavil anketni vprašalnik, ki ga je izpolnilo več javnih uslužbencev. Na podlagi vseh zgoraj navedenih raziskav in analiz sem prišel do rešitve, ki bi javnim uslužbencem olajšala in izboljšala delo pri izračunavanju povračil potnih stroškov. Čeprav ta problematika ne zveni tako resno, je sedanji slovenski sistem precej zamuden, zahteven in celo nepravičen. Problemi pa nastajajo tudi takrat, ko se prejemniki povrnjenih potnih stroškov pritožujejo, teh pa ni prav malo. Da bi se izognili dolgotrajnemu procesu izračunavanja povračil potnih stroškov in pritožbam, potrebujemo v Sloveniji sistem za povračilo potnih stroškov v javni upravi, ki bo uslužbencem omogočal čim enostavnejši in pravičnejši obračun potnih stroškov za ves javni sektor. Na koncu združim primere iz zasebnih sektorjev, primere dobrih praks iz tujih držav in mnenja javnih uslužbencev na podlagi ankete ter pridem do najoptimalnejše možne rešitve, ki bi v prihodnosti lahko bila v pomoč slovenskemu javnemu sektorju.The thesis presents the issue of reimbursement of travel expenses in the Slovenian public sector and possible solutions, which would allow for a more optimal and fair system for the calculation and reimbursements of travel expenses in the public administration. The purpose of the thesis is to research the problems, faced by public servants when calculating reimbursements of travel expenses, to compare our system with cases of good practice of some foreign countries and finally provide a possible solution, which could be considered in the future by our public sector. Initially, I focus on the structure and operations of the Financial Administration of the Republic of Slovenia and thoroughly analyse the current system, used by the Slovenian public administration for reimbursements of travel expenses. I pay a lot of attention to the determination and research of problems, currently faced during this process by public servants. I find that there are quite a few of them. In the next step, I analyse cases of good practice of other countries – Belgium, The Netherlands and Germany. I chose these countries, because I think that they belong to the very top of European countries and have a well-regulated public sector. In search for suggestions for improvement of the Slovenian system, I prepared a survey questionnaire, which has been filled out by more public servants. Based on the mentioned researches and analyses, I came to a solution, which would simplify and improve the work of public servants in the calculation of reimbursements of travel expenses. Even though this issue does not sound that serious, the current Slovenian system is quite time consuming, demanding and even unfair. The problems arise even then, when the recipients of reimbursed travel expenses are complaining, and their number is not that low. In order to avoid the time consuming process of calculating reimbursements of travel expenses and complains, we need a system for reimbursements of travel expenses in the public administration, which will allow public servants to calculate the travel expanses of the entire public sector in a way that is easier and fairer. Finally, I combine the cases from private sectors, cases of good practice from abroad and opinions of public servants obtained through the survey and come to the most optimal possible solution, which could help the Slovenian public sector in the future