Analysis of intended and non-intended use of public funds

Mateja Gorenc
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Mateja Gorenc: International School for Social and Business Studies, Slovenia

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Abstract: The study deals with the observance of the professional rules governing the separate recording and establishment of the transparency of financial relations among budget users. The prohibition of the unallowed use of public funds for profitable activities is an integral part of the European acquis. Separate recording of activities based on professional cost accounting rules reduces the possibility of non-intended use of budgetary funds. The results of the survey show that the application of cost accounting rules in the separate recording of activities ensures transparency of financial relations and makes it difficult to use public funds inappropriately.

Keywords: budget; profitable activity; non-profitable activity; costs; accounting; organization (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:tkp:mklp20:235-251

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