Publication details

Challenges in the Public Financial Management and Control of Territorial Self-governing Units



Year of publication 2020
Type Article in Proceedings
Conference The financial law towards challenges of the XXI century: (conference proceedings).
MU Faculty or unit

Faculty of Law

Web Open access sborníku
Keywords Financial Management and Control; Supreme Audit Office; Territorial Self-governing Units; Public Funds.
Description This contribution deals with issues related to the financial management and control system of territorial self-governing units especially with regard to the proposed extension of the Supreme Audit Office competences. The aim of this paper is to verify the hypothesis that the proposed exten-sion of the Supreme Audit Office’s supervisory competences to territorial self-governing units in the Czech Republic will increase the effectiveness of the protection of public funds.

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