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Bundesrechnungshof može, po sopstvenoj odluci ili ako za to bude zamoljen, o pojedinim revizorskim nalazima obavjestiti Evropski računski sud (EOC).

Pravila o radu oba suda predvidjaju da se može sklopiti dogovor (obavezno u pisanoj formi) o sprovodjendju zajedničkih revizija i uglavnom se primjenjuje kada priroda revizije zahtjeva angažovanje oba suda.

Odluku o saradnji na vršenju konkretne revizije sa EOC-om donosi nadležni tročlani kolegijum Bundesrechnungshof-a.

Kolegijum Suda za opšta i osnovna pitanja članstva Njemačke u EU učestvuje u djelu regulisanja pojedinosti vezane za saradnju sa ERS (čl.15 st.3 Poslovnika Bundesrechnungshof-a).

*  I z v o r 205

A b s t r a c t

For the successful and legal functioning of the public sector in modern democracies, the existence of an institutionalized, professional, expert and independent external control of public finances and state property management is of great importance. The existence of such control prevents the abuse of state resources and raises the citizens’ confidence in public sector. Moreover, the public has a right to be timely and accurately informed about the way the public resources are spent as well as the regularity and justifiability of those processes. Gaining the public trust will further motivate the citizens to fulfill its fiscal and other duties towards the state. The basic principles of the public sector audit are outlined in the Lima Declaration, the Magna Carta of state audit, but were further more precisely defined by the INTOSAI’s standards. These standards were established as a result of the need to commence the audit practice standardization by using the uniform procedures and rules in the state audits. By adopting the national Law on the State Audit in 2004, Montenegro has created the institutional framework for the functioning of the national external state audit in line with the international standards.

The supreme state audit institution can fulfill its function and provide control, transparency and accountability in public finances and state property management only if its position is constitutionally clearly defined as one of supreme, independent and autonomous authority. An independent, autonomous and specialized state auditor performs the external control of public sector. The external control is composed of activities dealing with the control of the state financial statements audits, as well as the way that those subject to the audits use public resources, and in particular, the regularity and the successes of their use. The main purpose of the audit is to verify whether the public resources are being used with the aim of accomplishing the goals defined in the programs adopted by the representative and executive state bodies. The absence of the institutional

205  "CG Ekonomist" broj 8, strana 74, decembar 2007. god.

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