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Table of Contents
Intro; Foreword I; Foreword II; Preface; Contents; Notes on Contributors; List of Tables; Chapter 1 Public Sector Accounting, Auditing and Control in Croatia; 1.1 Territorial Organisation, Scope of the Public Sector and Distribution of Public Revenues; 1.1.1 Territorial Organisation; 1.1.2 Central, Local and Regional Government Financing; 1.1.3 Scope of the Public Sector; 1.2 Formulation and Execution of Central Government and Local and Regional Self-Government Budgets; 1.2.1 Formulation of the Central Government and Local Government Budgets
1.2.2 Budget Execution and Budget Execution Reporting1.3 Accounting and Financial Reporting; 1.3.1 Budgetary Accounting; 1.3.2 Financial Reporting; 1.4 Audit and Other Oversight (Supervision) in the Public Sector; 1.4.1 State Audit; 1.4.2 Budgetary Oversight; 1.4.3 Internal Audit and Internal Control Systems; 1.5 Challenges in Further Development of Public Sector Accounting and Auditing; References; Chapter 2 Public Sector Accounting, Auditing and Control in Poland; 2.1 Territorial Organisation, Scope of the Public Sector and Distribution of Public Revenues
2.2 Formulation and Execution of Central Government and Local and Regional Self-Government Budgets2.2.1 Financial Management and Public Finance; 2.2.2 Execution of the State Budget and Local Government Budget; 2.3 Accounting and Financial Reporting; 2.3.1 Public Finance Accounting; 2.3.2 Financial Reporting in Local Government; 2.3.3 Budgetary Reporting in Public Finance; 2.4 Audit and Other Oversight (Supervision) in the Public Sector; 2.4.1 External Audit in Public Sector; 2.4.2 Internal Audit and Internal Control System
2.5 Challenges in Further Development of Public Sector Accounting and AuditingReferences; Chapter 3 Public Sector Accounting, Auditing and Control in Romania; 3.1 Territorial Organization, Scope of the Public Sector and Distribution of Public Revenues; 3.1.1 Territorial Organization; 3.1.2 Central and Local Government Financing; 3.2 Formulation and Execution of Central Government and Local and Regional Self-Government Budgets; 3.2.1 Formulation of Central Government and Local Government Budgets; 3.2.2 Budget Execution and Budget Execution Reporting
3.3 Accounting and Financial Reporting3.3.1 Accounting System; 3.3.2 Financial Reporting; 3.4 Audit and Other Oversight (Supervision) in the Public Sector; 3.4.1 State Audit; 3.4.2 Budgetary Oversight; 3.4.3 Public Internal Control System; 3.4.3.1 Public Internal Audit; 3.4.3.2 Audit Committees; 3.4.3.3 Coordination of the Public Internal Control System; 3.4.3.4 Managerial Control; 3.4.3.5 Internal Financial Control; 3.4.3.6 Managerial Responsibility and Accountability; 3.5 Challenges in Further Development of Public Sector Accounting and Auditing; References
1.2.2 Budget Execution and Budget Execution Reporting1.3 Accounting and Financial Reporting; 1.3.1 Budgetary Accounting; 1.3.2 Financial Reporting; 1.4 Audit and Other Oversight (Supervision) in the Public Sector; 1.4.1 State Audit; 1.4.2 Budgetary Oversight; 1.4.3 Internal Audit and Internal Control Systems; 1.5 Challenges in Further Development of Public Sector Accounting and Auditing; References; Chapter 2 Public Sector Accounting, Auditing and Control in Poland; 2.1 Territorial Organisation, Scope of the Public Sector and Distribution of Public Revenues
2.2 Formulation and Execution of Central Government and Local and Regional Self-Government Budgets2.2.1 Financial Management and Public Finance; 2.2.2 Execution of the State Budget and Local Government Budget; 2.3 Accounting and Financial Reporting; 2.3.1 Public Finance Accounting; 2.3.2 Financial Reporting in Local Government; 2.3.3 Budgetary Reporting in Public Finance; 2.4 Audit and Other Oversight (Supervision) in the Public Sector; 2.4.1 External Audit in Public Sector; 2.4.2 Internal Audit and Internal Control System
2.5 Challenges in Further Development of Public Sector Accounting and AuditingReferences; Chapter 3 Public Sector Accounting, Auditing and Control in Romania; 3.1 Territorial Organization, Scope of the Public Sector and Distribution of Public Revenues; 3.1.1 Territorial Organization; 3.1.2 Central and Local Government Financing; 3.2 Formulation and Execution of Central Government and Local and Regional Self-Government Budgets; 3.2.1 Formulation of Central Government and Local Government Budgets; 3.2.2 Budget Execution and Budget Execution Reporting
3.3 Accounting and Financial Reporting3.3.1 Accounting System; 3.3.2 Financial Reporting; 3.4 Audit and Other Oversight (Supervision) in the Public Sector; 3.4.1 State Audit; 3.4.2 Budgetary Oversight; 3.4.3 Public Internal Control System; 3.4.3.1 Public Internal Audit; 3.4.3.2 Audit Committees; 3.4.3.3 Coordination of the Public Internal Control System; 3.4.3.4 Managerial Control; 3.4.3.5 Internal Financial Control; 3.4.3.6 Managerial Responsibility and Accountability; 3.5 Challenges in Further Development of Public Sector Accounting and Auditing; References