Lietuvos sporto mokymo įstaigų veiklos auditas

LTVeiklos auditas šiuolaikinio viešojo valdymo kontekste tampa vis reikšmingesnis dėl vykdomos politikos veiksmingumo ir kuriamos pridėtinės vertės poreikio. Lietuvos sporto sistemos sudedamoji dalis yra sporto mokymo įstaigos (SMĮ) – neformaliojo ugdymo įstaigos, teikiančios viešąsias paslaugas ir atsakingos už fizinio aktyvumo skatinimą. Straipsnyje pateikiama 2005-2010 m. SMĮ veiklos duomenų analizė pagal keturis veiklos rodiklius, vertinant viešųjų finansų panaudojimą. Tyrimo rezultatai parodė, kad SMĮ veiklos finansavimas priklauso nuo savivaldybės skiriamų lėšų, tačiau skiriamo finansavimo dydis nepriklauso nuo veiklos rezultatų. [Iš leidinio]Reikšminiai žodžiai: Išlaidų mokomajam sportiniam darbui rodikliai; Pajamų šaltiniai; Sporto mokymo įstaigos; Sporto mokymo įstaigos veikla; Veiklos auditas; Veiklos rodikliai; Activities of sport education centers; Measures of expense for sport education; Performance audit; Performance measures; Sources of income; Sport education centers.

EN[...] Therefore, in this study we aimed to analyze the characteristics of sport education centres (SEC) activities and find whether public finance is used appropriately, rationally and in line with the goals. The following methods were used in the study: analysis of information sources and descriptive statistics. The survey was conducted in three stages: firstly, the analysis of general SEC performance data, secondly, the analysis of national and local budget appropriations for SECs and their expenditure for sport education, and thirdly, the analysis of urban and regional SECs performance results. There are two variables, i.e., expenditure and performance results, that are important in organisational performance measuring. Different types of measurement models are used for assessment in the public sector. In order to develop an effective performance measuring system, the specificity of the object under evaluation – in our case, SEC – must be considered. To this end we used the goal attainment model in our study to evaluate performance results by comparing them to objectives. The goal of this measurement procedure is to obtain exact information about the investment into public activities and the effect of the input.The study results showed that in the period 2005 2010 there was a change in SEC subordination to municipal departments: two-thirds of SECs report to Physical Education and Sport Department (hereinafter PESD) and one-third report to the Education Department. During the period in question the number of schoolchildren doing sport reduced by 1851. The number of participants in sport events and sport camps held by SECs reporting to PESD varied, whereas the number of participants in activities organized by SECs reporting to the Culture Department saw a steady drop. Young high-performance athletes are mainly trained in SECs reporting to PESD. In the period 2005-2010, there was stable growth in the average funding per pupil per year in urban and regional SECs allocated from national and municipal budgets until 2008, whereas in 2009 and 2010 the funding decreased. Apparently the decrease was caused by the economic crisis in the country. The biggest amount of national budget appropriations per pupil per year allocated to urban SECs was in 2010, and the biggest amount allocated for sport education was in 2006. Regional SECs received the biggest national budget appropriations per pupil per year in 2008, and for sport education in 2010. There is no dependence between the biggest and the smallest amounts allocated for sport education in urban and regional SECs and between the national and municipal budget appropriations; however, there is a dependence relation in average appropriations. [...]. [From the publication]