Роль участников внутреннего государственного (муниципального) финансового контроля деятельности государственных (муниципальных) учреждений

Subject. The article considers developing an analytical model to assess the risks of financial and economic activities of State (municipal) institutions. Objectives. The aim is to devise a comprehensive analytical model for assessing the risks of financial and economic activities of State (municipal) institutions, taking into account their specific activities, and assess these risks. Methods. The study employs general and specific scientific methods of cognition (analysis and synthesis, induction and deduction, grouping, comparison, expert assessment, mathematical methods, like the method of analyzing hierarchies, etc.). Results. I designed an analytical (mathematical) model of integral indicator for risk assessment in State (municipal) institutions’ financial and economic activities, offered a scale used to assess such risks. The proposed mathematical model was tested in several State institutions, with the presentation of results. Conclusions. The development of software using intelligent technologies based on the analytical model of integral indicator will enable to more quickly and effectively assess the risks of financial and economic activities of a State (municipal) institution, and track the dynamics of risk changes.

Subject. This article discusses the processes of forming and presenting information about non-financial assets in the accounting (financial) statements of public sector organizations and the areas for their improvement. Objectives. The article aims to analyze the areas of concern and develop ways to optimize the structure and content of accounting (financial) reporting, focusing on enhancing the informativeness regarding non-financial assets. Methods. For the study, we used the methods of comparison, systematization, and generalization of data. Results. Based on the analysis of the regulatory legal framework governing accounting in the public sector and the results of a study on user needs for informative and substantive reporting data, the article presents an author-developed detailed form of the balance sheet for State (municipal) institutions, as well as proposals for improving the structure and content of this balance sheet. Conclusions and Relevance. The proposals for improving the structure and content of the balance sheet of a State (municipal) institution are aimed at improving the informativeness and transparency of reporting. The results of the study can be applied both in theory and practice to develop processes of forming and presenting information about non-financial assets in public sector organizations.

Whereas the organizational concept of self-managed teams has received abundant attention by public management scholars as a post-bureaucratic answer to the increasing demands faced by public organizations, research on what teamwork in public organizations actually looks like is lacking. This paper fills this gap by investigating to what extent characteristics of teamwork commonly found in research on private sector organizations - goal dependency, task dependency and external cooperation - affect the degree of self-management of teams in public sector organizations. Furthermore, we examine how self-managed teams are affected by their attachment to public values by analyzing publicness as a moderator of the relationships of goal dependency, task dependency and external cooperation with self-management. Analyses of supervisor and team member data from a sample of 68 teams in Dutch public sector organizations show that goal dependency and external cooperation positively affect the degree of self-management, while task dependency does not. Moderated multiple regression analysis also shows that publicness bounds the positive association between goal dependency and self-management, but does not significantly affect the relationship of external cooperation with self-management.

In the scientific literature there are researches presenting the comparison of the form of financial statements of business and public sector and non-profit organizations, however in Lithuania these issues have not been performed. Cross-cultural differences in national accounting and reporting create preconditions for a more detailed research in Lithuania. All this presupposes the need to evaluate pros and cons of different organizations, provides to look for commonalities between different sectorial reports. Proposals for presentation alignment of results of corporate and public sector and non-profit organizations are encountered in the literature, as well as proposals for application of different reporting formats. Detailed analysis of accounting and presentation of performance results in financial statements of business and public sector and non-profit organizations was carried out in this research. At first, it showed that all organizations prepare their performance reports on an accrual basis. The reports contain information both on results of organization's operating activity, and on financial and investment activities. Only the business organizations present information about special items. However, specifics of activities and aim to meet the different information needs of users determine that it is not appropriate to align the organization's performance reports.

Knowledge can add value to organizations through intangible assets, defined as Inte llectual Capital. Em ployees' health and well-being is a very valuable asset, since it is possibly the most influential precondition for Intellectual Capital. The general aim of the research is to compare organizational health between nonprofit and public organizations, formulating the following hypothesis: Employees in public sector organizations show a lower level of organizational health than those of nonprofit organizations. The Multidimensional Organizational Health Questionnaire (MOHQ) was administered to 787 participants; 312 (39.65%) worked in public sector organizations and 475 (60.35%) in nonprofit organizations. The MOHQ measures organizational health through twelve independent dimensions. The results show that nonprofit employees have significant higher levels of organizational health compared to employees from the public sector organizations. In particular, higher mean scores are in favor of nonprofit employees in nine out of the twelve dimensions: objectives, valorization, active listening, conflict, personal relationships, operativity, organizational justice, innovation, and positive indicators. The paper identifies areas with a strong need of intervention in order to improve the organizational health of the employees of public sector organizations and to promote the development of Intellectual Capital.

The current state of the Russian economy is characterized by the economic entities’ unstable financial position. Under the influence of various internal and external factors, an entity may not have the opportunities to repay its current payables, i.e. to be financially insolvent. In recent years, it has become increasingly obvious that insolvency can be found not only in commercial organizations, but also institutions operating in the public sector of the economy, and seemingly protected by fairly stable sources of financing. The purpose of the work is to study the manifestation specifics of the public sector organizations’ financial insolvency. The paper uses the methods of theoretical research (abstraction, analysis and synthesis, mental modeling), as well as the methods of empirical research (observation, comparison, measurement). Based on the study of scientific papers published by Russian economists, alternative approaches to the concept of “bankruptcy” that take place in Russian science are analyzed; the nature of this phenomenon is studied. The article describes the types of bankruptcy of the organization, as provided by the system of normative regulation of the state, and defined by the researchers of bankruptcy as an economic phenomenon. The authors carried out a comparative analysis of the economic conditions of bankruptcy procedures of financial insolvency recognition for commercial organizations and public sector organizations. The relationship between the concepts of “financial insolvency” and “inefficiency” of a public (municipal) institution is revealed. The influence of the legal status of the institution (state, budget, autonomous) on the decision-making procedure for its liquidation is revealed. Possible reasons for initiation of a public (municipal) institution liquidation by state bodies are indicated. The main (key) stages of the public (municipal) institution liquidation procedure are determined. The current problems of legislation application on insolvency (bankruptcy) in relation to public (municipal) institutions are revealed. The measures for their elimination are suggested.

Public sector purchasing of health services: A comparison with private sector purchasing

In accordance with the general rule established by the legislation on state control and antitrust legislation, the implementation of control powers by state and municipal institutions (state-financed organizations) is not allowed. However, despite the prohibitions, other federal laws and laws of subjects of the Russian Federation provide for the possibility of certain types of control (supervision) by institutions (state-financed organizations). In some cases, institutions are endowed with supervisory powers by bodies of executive power regulations. The study identified 6 types of audits exercised by federal institutions (state-financed organizations), 5 types of control (supervision), exercised by institutions of the RF subjects and 4 types of municipal control exercised by the municipal institutions (municipality-financed organizations). The article deals with the disadvantages of control by state and municipal agencies, as well as different options for solving this problem.

In article the new approach of development and construction of model of administrative activity of the public student's sports organization - Inter-regional public organization « Northwest Student's basketball league » is considered at carrying out of competitions among a studying youth with use of a method of structurization - « a tree of the purposes (Columns) ». In work the basic functions of sports management and management of carrying out of competitions during the various temporary periods are certain: prior to the beginning of competitions; during competitions; after the termination of competi-tions. During organizational-pedagogical experiment "capacity" of a parity of the basic functions of administrative activity of the public student's sports organization has been certain at carrying out of competitions on basketball. Keywords: structurally functional model; «a tree of the purposes (columns)»; administrative activity of the public student's sports organization; the basic functions of sports management; Inter-regional public organization «Northwest Student's basketball league»

The concept of Public Internal Financial Control (PIFC) has been developed by the European Commission in order to provide a structured and operational model to assist national governments in reengineering their internal control environment and in particular to upgrade their public sector control systems in line with international standards and EU best practice. The democratic changes affecting all areas of life in the last years, have led to reforms in the management of public finances of the public sector in the Republic of Albania. On the road of the accession to the European Union, Albania is in the process of important conceptual, legislative and structural reform of the Public Internal Financial Control framework with the aim of strengthening the managerial accountability of the managers of public sector organizations and further develop independent internal audit. The paper aims to give some key issues regarding PIFC development in Albania such as: the level of transparency regarding the status of the financial management and control and internal audit in the public sector; the awareness of the Heads of public organizations about the importance of sound financial management and control and to enhance their managerial accountability; information about the self assessment of the heads of public sector organizations on the adequacy and the effectiveness of internal control and about the progress made. It also outlines the weaknesses, solutions and development opportunities based on the assessment of the status of the financial management and control systems as well as of the internal audit. Through conclusions it summarizes the main directions in which the Albanian institutions must be focused in the future for further development and improvement of management of public resources. The development of the new model of public internal financial control in Albania demands from all the participants in the process, leading to effective action in accordance with their roles and responsibilities. Only proper implementation of new legislation and efforts by all stakeholders can lead to achieving the goal - to create a modern system, reliable and functioning of public internal financial control. In this regard the CHU/FMC will outline specific measures related to strengthening managerial accountability and updating of legislation and methodology in the field of internal control in accordance with EU legislation and best practices. As one of the three pillars of the Public Internal Financial Control System, Internal Audit has developed and continuously improved in order to take its modern role as advisor for the assessment and systems and contributing to the achievement of strategic and operational objectives of the organization, always in accordance with international standards and best practices. DOI: 10.5901/ajis.2014.v3n4p301

Objective: to examine the details of declared activities of social responsibility in the public sector. To achieve the objective the following tasks are formulated: (1) to review the CSR research carried out inLithuania; (2) to analyse the communicative actions of public sector organizations concerning socially responsible activities. Method of work : the article is written using the methods of content analysis, analogy and reflection. Results: Corporate social responsibility (CSR) activities focused on external interest groups and their representation are analysed in the article. The survey covers state capital enterprises or enterprises, in which a larger part of the portfolio of shares is owned by the public sector, and educational organizations, the founder of which is the state. The research of CSR carried out in Lithuania in recent years is overviewed and analysis of the way the public sector organizations, which belong to United Nations Global Compact (hereafter GC) network communicate their socially responsible activities is provided. It has been found that the membership of the majority of public sector organizations in the GC is rather formal, and insufficient attention is given for communicating socially responsible activities in information carriers, most easily accessible to the user. Application of results: management in the public sector. DOI: http://dx.doi.org/10.12731/2218-7405-2013-10-32

The long-term preservation and accessibility of business records is often not accorded the attention that it deserves. Yet, records are a major organizational resource needed to support the current business of the organization as well as retaining the verifiable evidence of an organization's past programmes and activities. Records also serve as tools of accountability, transparency and good governance and provide reliable evidence in organizations' transactions and activities. The long-term preservation of records ensures that the organization is protected against costly litigation and that its interests and those of its employees are protected. This chapter lays emphasis on the need to preserve organizational records, the challenges facing preservation activities in the public and private sector organizations, the challenges of managing and preserving electronic records and proposes strategies for addressing these challenges.

This study was designed to compare organizational commitment of the employees in public and private sector organizations in food processing industry, to make out the association between subscales of organizational commitment, to compare these dimensions of organizational commitment vis-a-vis different psycho-demographic factors of the employees and to investigate the relationship between organizational commitment and organizational effectiveness. The scope of the study was public and private sector organizations belonging to Punjab and Haryana in food processing industry. The sample comprised 196 respondents drawn from three public Sector organizations, and six private sector organizations. Comparisons made on the basis of hierarchical levels and other psycho-demographic factors make the study comprehensive. The results revealed a very significant and positive correlation between three subscales of organizational commitment and clearly support the idea that aggregated organizational commitment is related to organizational effectiveness indicators.

The paper provides a conceptual argument for examining the challenge of IT outsourcing in the public sector through the lens of knowledge management. While IS researchers have recently begun to focus attention on the particular challenges of outsourcing in the public sector (P.N. Finlay and R.M. King, 1999; M. Hancox and R. Hackney, 1999), we believe that the shift to more market based solutions is occurring without much consideration for the knowledge resources that exist in the public sector's IT organizations. Hence, we believe that knowledge management, an emerging area that has generated significant enthusiasm in the management literature, has particular relevance for understanding this challenge. The authors identify differences between public and private sector IT outsourcing (S. Bretschneider, 1990), then define and employ key knowledge management constructs to identify potential difficulties that public sector organizations may experience in leveraging their knowledge assets when relying on third party IT service providers.

: Globalisation has increased our awareness of crises and their impact on our lives. It is, therefore, more important than ever for governments to respond to crises and to communicate with target groups and the public at large. This article examines the theoretical bases of decision-making in organisations to consider the requirements of an effective crisis communication decision-making process in an evolving public sector organisation such as the Government of Canada. It begins with an overview of the scope of crises, followed by an examination of the management issues that crises raise, specifically in relation to organisational decision-making. The new public organisation as defined by Kernaghan, Marson and Borins (2000) represents the organisational outcome of the trends that are forcing public sector organisations to change from a hierarchical to a more horizontal form of management. An analysis of their model is undertaken to assess whether the leadership/decision-maker competencies that are required for decision-making in this environment meet the management and governance challenges of the evolving Westminster bureaucratic organisation. It also analyses Rosenthal and Kouzmin's (1997) five-step heuristic model to determine whether it reflects the governance challenges and the leadership competencies required for effective decision-making in the Canadian public sector. Building on the analyses of these two models, it is proposed here that, as a result of the Government of Canada's ongoing evolution towards the new public organisation, three core interrelated competencies (the abilities to manage information, to think horizontally in a changing management environment, and to deal with authoritative ambiguity) are required by managers to facilitate effective crisis communication decision-making. It is against these three core interrelated competencies that the Government of Canada document Government of Canada Framework for Public Communications Management of National Security Threats, which outlines a public sector crisis communication decision-making process, is assessed to determine their applicability.