engleski

Performance audit of maintenance of unclassified roads

In addition to financial audit, performance audit is also conducted. The performance audit was conducted by the State Audit Office, which compiled individual county reports. The subject of the performance audit were the activities of local self-government units related to the maintenance of unclassified roads and the sources from which maintenance of unclassified roads is financed. The aim of this paper is to conduct research on maintenance of unclassified roads and expenses. The data was collected from individual reports on maintenance of unclassified roads that were prepared within the conducted performance audits for areas of individual counties. The collected data was consolidated, analysed and a conclusion about the efficiency of maintenance of unclassified roads in areas of all local self- government units was made. The assumption is that counties differ significantly by share of expenses for maintenance of unclassified roads in total expenses and expenditures, total length of unclassified roads and realised expenses for maintenance of unclassified roads per kilometre of road. This paper consolidates data from individual reports on county surface area, number of inhabitants, total length of unclassified roads, calculates the density of unclassified roads (in metres per square kilometre) and the length of unclassified roads (in metres per inhabitant), and performs comparison between counties. Total realised expenses for maintenance of unclassified roads in 2012 are shown, which include realisation of all local self-government units within counties. From the presented data, conclusions are made on different shares of expenses for maintenance of unclassified roads within the available budgetary resources, their relation to the length of unclassified roads, and the activities that need to be taken in order to increase the efficiency of maintenance of unclassified roads are indicated. An overview of accounting recording of expenses for maintenance of unclassified roads is given and the importance of proper reporting highlighted.

performance audit, expenses, maintenance, unclassified roads, budget

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