Annex 15:
3-2PR: Strengthening Capacity-Building of Modern Methods of Budgeting, Audit and Control Systems at Regional Self-Governmental Levels
1. Project description
Project number
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3-2PR
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Project title
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Strengthening Capacity-Building of Modern Methods of Budgeting, Audit and Control Systems at Regional Self-Governmental Levels
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Responsible institution
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University of Matej Bel, Faculty of Economics Banska Bystrica, Department of Public Economics, Slovakia, Helena Kuvikova
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NISPAcee partner
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NASPAA partner
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Department of Political Science,
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Budget: planned
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$12,000 USD
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Budget: resources really used
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$11,711.50 USD
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Project period:
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1.1.2004 – 30.9.2004
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2. Project purposes and goals
The project proposal states that the system of public financial management is the area that will support better use of resources and higher performance of the public sector methods, where both legislation and processes has to be improved. Progress in this area in
The main goal of the project was to strengthen the system of capacity-building at the self-governmental regional level in the area of budgeting, budgetary control and auditing in the organization of public service, namely the preparation of the manual for the implementation of new methods of public financial management. The main objectives of the project were described as follows:
1. To analyze theoretically modern methods and techniques of budgeting, control/audit in the public sector, and how all-new trends have been applied in developed countries.
2. To examine the current public financial management practices used in
3. Based on the comparison of all old and new methods of public financial management, preparation of the manual supporting implementation of new methods of financial management (progressive methods of budgeting, control and auditing) in public organizations, with a specific focus on conditions of regional self-governmental subjects in
3. Project realization
No problems occurred during the project realization. The project team actively cooperated with government officials; the project implementation went as planned; the project timeline was kept on target; and all team members and other participants actively cooperated in the project, fulfilling their roles and responsibilities on time and with quality work.
4. Project outputs, outcomes and impacts
The project in
1. The team studied and analyzed all relevant literature focused on modern methods of budgeting and control in the public sector.
2. Prof. Meyers from the
3. First contact meetings with representatives of the regional self-government were organized, and the contents of the manual was agreed upon. To respect the needs of self-government structures, it was agreed that the main focus will be performance control and public procurement control.
4. During the manual preparation phase, partners in the
5. Using analysis and synthesis methods, members of the team drafted the first version of the manual as planned by
6. The draft version of the manual was reviewed by all Chief Auditors of regional self-government offices in
7. Based on comments, the final version of the manual (main output) was prepared and printed on CD-Rom. The CD-Rom and selected books were provided to all regional self-government offices in
Excepting the main output (manual), other important outcomes occurred The project helped to significantly improve contacts between academics and practitioners in the area of audit (a weak point of transitional public administrations systems), and also contacts between schools in
The University of Matej Bel, Faculty of Economics, Department of Public Economics will benefit from this program, by significant strengthening its teaching and advisory capacities in the areas of budgeting, control and audit in the public sector. The course on financial control, created as the result of the project and supported by regional self-government practitioners, had already been introduced into the curricula.
There is considerable potential for major impacts as, thanks to successful cooperation with regional self-governments, the project will continue in the future. Two forms are envisaged. One is training and lecturing for the purposes of the regional self-government. The preparation and realization of these training courses will be realized in cooperation with regional self-governmental districts who originated the request of the preparation of this manual, and also with all Czech partners. Developed training curricula will be used in the