IMPLEMENTATION OF RECOMMENDATIONS ON THE AUDIT OF THE PERFORMANCE OF THE SUPERVISORY BOARDS OF TRADE COMPANIES ON THE OWNERSHIP OF LOCAL AND REGIONAL (SELF) GOVERNMENT UNITS

Državni ured za reviziju Republike Hrvatske provodi i reviziju učinkovitosti u trgovačkim društvima te se daju preporuke za poboljšanje poslovanja. Ured obavlja provjeru provedbe preporuka kako bi se utvrdilo jesu li društva postupila prema preporukama. Cilj je ovog rada utvrditi jesu li trgovačka društva u vlasništvu jedinica lokalne i područne (regionalne) samouprave, u kojima je obavljena revizija učinkovitosti rada nadzornih odbora, provela dane preporuke, vrste danih preporuka, pojavnost preporuka te preporuke koje nisu provedene. Kako bi se došlo do navedenog cilja, korištena su izvješća o obavljenoj provjeri provedbe preporuka. Na temelju prikupljenih podataka, provedeno je istraživanje preporuka. Primijenjene su metode analize, sinteze, uspoređivanja te je zaključeno o provedenim preporukama. Potvrđena je pretpostavka da je u okviru neprovedenih preporuka, koje su s obzirom na brojnosti značajne, među brojnijim preporukama kod trgovačkih društava, u pisanu obliku urediti kriterije i pravila za imenovanje članova nadzornog odbora. Provođenjem preporuka utječe se na poslovanje i postižu se pozitivni učinci na javni sektor.The State Audit Office of the Republic of Croatia audits companies’ performance and gives recommendations for performance improvement. The Office reviews the implementation of the recommendations and establishes whether the companies acted in accordance with the recommendations. The aim of this paper is to determine whether local and regional self-go- vernment units-owned companies, whose supervisory boards’ performance were audited, im- plemented the recommendations given. In this context, it analyses the types of recommen- dations given, their occurrence, and failure to implement them. The analysis was conducted into the recommendations’ implementation reports. On the basis of the data collected, the recommendations were surveyed by application of statistical analysis method, comparison, and synthesis. In conclusion, the research results confirmed for a large number of non-im- plemented recommendations, the assumption that it is necessary to set the written rules and criteria for the appointment of the members of the Supervisory Boards. The results also show that the implementation of the recommendations both affects the line of business and has a positive impact on the public sector