Finansų valdymo proceso vertinimas veiklos audite

LTStraipsnyje nagrinėjama šiuolaikinė viešojo sektoriaus išorės veiklos audito, kaip labai svarbaus valstybės finansų valdymo ir kontrolės sistemos bei viešojo valdymo tobulinimo mechanizmo, samprata, reikšmė, sukuriama vertė bei taikymas. Remiantis kai kurių šalių (Jungtinė Karalystė, Švedija, Danija), turinčių gerai išvystytą veiklos audito metodologiją ir technikas, bei Lietuvos mokslininkų teoriniais darbais ir taikomąja patirtimi analizuojama veiklos audito sukuriama pridėtinė vertė, akcentuojant jo reikšmę tobulinant įstaigų vidaus kontrolę ir vidaus auditą, turto valdymą, naudojimą ir disponavimą turtu, buhalterinės apskaitos ir finansinės atskaitomybės tobulinimą. Remiantis šiuolaikinio mokslo ir taikomojo pobūdžio darbais parengtas ir pristatomas universalus veiklos audito modelis, kuris leidžia kokybiškai tikrinti ir vertinti esamą bet kurios organizacijos, nepriklausomai nuo jos veiklos srities ir pavaldumo, finansų valdymo bei veiklos lygį, nustatyti tobulintinas sritis, siekiant tobulinti organizacijų veiklos efektyvumą. Siūlomas veiklos audito modelis pagrįstas viešųjų finansų valdymo ir valdymo tikslų sąveikumo vertinimu, jis galėtų būti taikomas ir Lietuvos viešojo sektoriaus audito institucijose, tai įteisinant auditą reglamentuojančiuose teisės aktuose. [Iš leidinio]Reikšminiai žodžiai: Auditas; Finansų valdymas; Modelis; Valdymo tikslai; Viešasis sektorius; Audit; Financial management; Model; Objectives of governance; Public sector.

ENThe modern performance audit does play an important role in the management of both public and private sectors. Essentially, performance audit includes the identification of major weaknesses embedded in operating processes or stemming from inadequate internal control, also the disclosure of possibilities for enhancement of operating efficiency and the provision of recommendations. The article, in view of the breadth and complexity of the issue under consideration, limits its focus to external performance audit in the public sector the results of the assessment whereof are intended to inform legislators, tax payers, service users, etc. The scope of the present article does not include the internal performance audit covering internal organisational management issues. The article argues that performance audit has been extensively covered in academic and practical references, which, however, did not result in the formulation of its assessment system or any systemic assessment of performance. Therefore the key issue of the present article is the identification of a performance audit model that is most appropriate in seeking clearer, more transparent and better comparable results of assessment of performance. The article looks into the ways which could link the proposed model applications to the principles of sound financial management? The article focuses on assessment of the financial management process. The assessment of consistency in the process of financial management has proposed to identify seven principal stages: target setting, budgeting, implementation and management control, reporting, followup, audit and evaluation, as well as four principal objectives in governance: performance management, operations management, resource management and budget management. The identified elements constitute the basis for the external performance audit in the public sector.These elements reflect the interrelations and the impacts of the outcome upon subsequent processes. The first stage of the performance audit matrix is based on the assessment of financial management process covers institutional objectives that reflect performance expectations and represent the ultimate objective of performance management. Also this first stage is related to the seventh stage of finance management - the evaluation, actually, showing that the purpose of management of results in this specific stage is the assessment of performance efficiency leading to updating of objectives. The second stage is planning based on operations and resource management objectives intended to plan operations, resources, structure that would enable the achievement of predefined objectives and the attainment of required quality. The third stage is budgeting based on the objectives of operations, resources and budget management. The fourth stage includes the implementation and management control based operational, resource and budget management objectives designed to implement and manage operational processes, the use of resources and ensure the appropriate levels of accounting and internal control levels. The fifth stage is reporting based on the objectives of operational, resource and budget management seeking to show the current status when producing operational, revenue, expenditure and financial performance reports. The sixth stage is the follow-up and audit based on the operational and resource management objectives designed to determine the efficiency of operational management and economy of the deployment of resources.The performance audit structure enables a more detailed examination of performance from the point of view of economy, efficiency and effectiveness, and ensures a systemic evaluation of the performance of public sector institutions. The model has been developed taking into account the interrelation of finance management and governance objectives, and a well-recognised theory of economics. [From the publication]