Veiklos audito praktika vertinant sportininkų ugdymo centrų veiklos turinį

LTReikšminiai žodžiai: Sportininkų ugdymo centras; Sportininkų ugdymo centras (SUC); Sporto sistema; Veiklos auditas; Viešosios institucijos; Performance audit; Public institutions; Sport education centre; Sport education centres; Sport system.

ENThe aim of this study is to investigate the performance audit practice assessing the activity content of the sport education centres. Sports education centre (SEC) play an important role in Lithuanian Physical Education and Sports system. SEC is a public institution providing public services for children and youth and is responsible for the promotion of physical activity and sport, formation of healthy and productive life style design and development. In general, sport organization performance audit contributes for the accountability and transparency as to fundamental democratic values of each state when is necessary to ensure the correct management of public funds of citizens as taxpayers behalf. Using method of content analysis, Kaunas and Vilnius cities sport education centres performance audit reports of the year 2010 are analyzed, total 6 reports. Research was carried out by using metaanalysis that is in accordance with the already completed research and conducted analysis assessments. Aiming to get the most detailed information towards assessment of performance audit, data collection method and semistructured interviews were used. The results showed that the internal audit methodologies of the municipal administration set out in the audit activity procedures is consistent with the theory and have been clearly and comprehensively defined by its content in five identical parts.Performance audit reports analysis using four selected criteria allowed the identification of: 1) the similarity of all audit tasks of the SEC to the same audit criteria; 2) audit findings concentrations of non-compliance activities planned and carried out the difference between the assessment of the values of the action plan and the report; 3) the auditor’s report on non-compliance with public procurement procedures, the proper management of municipal property and the unidentified target annual performance criteria for the implementation of the expected results; 4) the auditors’ recommendations to the Director of SEC and to the Municipality Physical Education and Sports Department of a high or medium importance. Kaunas SEC‘s and Vilnius SEC‘s goals and objectives and their activities program goals and objectives are not supported by the implementation of the evaluation criteria. The absence of the criteria and their evaluation system do not create possibility to prepare an objective activity report based on concrete performance results. This situation makes not possible to conclude whether the centre meets planned performance or not as well as it is not possible to provide objective information to founders in order to form the effective management policies and make proper decisions. SEC Regulations present four of the eight activity goals which are abstract, vague, immeasurable, unrealistic and it is not possible to evaluate them. The classification of offenses identified by auditors according to the other four activity goals based on two required compliance and general compliance groups reaffirmed the need for a proper formulation of the activity goals defining the outcome criteria. That will not only provide to access the 3E‘s model but also justify the SEC mission and function as the public service provider which activity content will become more important to all stakeholders. [From the publication]

• Vadyba / Management
• Ekonomika / Economics