Primerjalna analiza obsega in vsebine zunanje revizije finančnih poročil v zvezi s španskimi regionalnimi oblastmi: ali so obstoječe razlike povezane z njihovimi finančnimi pozicijami in stopnjo skladnosti s pravili o stabilnosti proračuna?
DOI:
https://doi.org/10.4335/20.1.129-159(2022)Ključne besede:
zunanja revizija v javnem sektorju, španske regionalne oblasti, finančni položaj, pravila o proračunu in stabilnosti, regionalne revizijske institucije, računsko sodiščePovzetek
Za zunanjo revizijo finančnih poročil, ki zadevajo španske regionalne oblasti, je značilna velika stopnja heterogenosti. Obseg poročil, njihova vsebina in njihova struktura predstavljajo znatne razlike. V nekaterih regijah revizijska poročila izdajajo regionalne revizijske institucije, medtem ko v drugih, ki še niso razvile teh revizijskih regionalnih organov, poročila odobri in izdaja Vrhovno revizijsko računsko sodišče centralne države. Ta študija ima dva namena. Po eni strani poskuša uvrstiti španske regionalne oblasti glede na razvitost njihovih revizijskih sistemov, pri čemer upošteva obseg in vsebino poročil, ki jih izdajajo različne revizijske institucije. Po drugi strani pa namerava vzpostaviti razmerje med (a) stopnjo razvitosti različnih zunanjih revizijskih sistemov in (b) finančnim položajem vsake regije in stopnjo njene skladnosti s pravili o stabilnosti proračuna.
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