ANALYSING OF ACCOUNTING SUPERVISING IN PUBLIC INSTITUTION IN THE CASE OF INSTITUTE FOR QUALIFYING, WORK AND PROTECTION DR. MARIJANA BORŠTNARJA DORNAVA

Javni sektor predstavlja obsežno področje organizacij, ki se financirajo iz državnega proračuna. Zanj je značilno, da cilj poslovanja ni doseganje proračuna, temveč zadovoljevanje družbenih potreb. Zaradi vedno večjega razkoraka med potrebami po javnih dobrinah in razpoložljivostjo javnih sredstev za njihovo zadovoljevanje, javnost postavlja vedno večje zahteve po večji učinkovitosti poslovanja in racionalni porabi javnih sredstev. V diplomski nalogi zato obravnavamo revidiranje javnih zavodov, kot enega najpomembnejših instrumentov za nadziranje pravilnosti poslovanja zavodov in trošenja javnega denarja. V prvem delu naloge je podrobneje opredeljen sistem javnih zavodov in njihovo financiranje. Nato sledi predstavitev vrst nadziranja javnih zavodov, ki jih delimo na notranji in zunanji nadzor. S teoretičnim delom želimo podrobneje predstaviti sistem nadzora nad poslovanjem javnih zavodov. Na koncu sledi analiza računovodskega nadziranja v Zavodu za usposabljanje, delo in varstvo dr. Marijana Borštnarja Dornava, s katero želimo ugotoviti ali je izvajanje računovodskega nadzora in nadziranje računovodenja v skladu z zakoni, standardi, predpis, pravilniki in usmeritvami.Public sector is a vast network of organisations that are financed by the state budget. Its goal is not achieving their budget but answering to the social needs. Since the gap between the needs for public goods and the available budget to fulfil them is constantly growing, the public demands more efficiency in operation and rational spending of public money. Therefore we have explored auditing of public institutions as one of the most important instruments for controlling the regularity in operation of institutions and their financing. In the first part of the seminar, we have thoroughly defined the system of public institutions and their financing. Next part is a presentation of different types of control in public institutions, internal and external control. In the theoretical part, we have tried to explain in detail the system of control over the operation of public institutions. As the last part, we have included an analysis of accounting control in Institute for qualifying, work and protection dr. Marijan Borštnar Dornava, in which we have tried to ascertain whether the performance of accounting control and control of accounting are in accordance with laws, standards, regulations, rules and directions