Název:	Do the data on municipal expeditures in the Czech republic imply incorrectness in their management?
Autoři:	Půček, Milan Plaček, Michal Ochrana, František
Citace zdrojového dokumentu:	E+M. Ekonomie a Management = Economics and Management. 2016, č. 4, s. 89-103.
Datum vydání:	2016
Nakladatel:	Technická univerzita v Liberci
Typ dokumentu:	článek article
URI:	http://hdl.handle.net/11025/22059
ISSN:	1212-3609 (Print) 2336-5604 (Online)
Klíčová slova:	výdaje;Benfordův zákon;kontrola
Klíčová slova v dalším jazyce:	expenditures;Benford´s law;control
Abstrakt v dalším jazyce:	Limited public resources confront public administration bodies with the question of how to handle them in an economically rational manner. Audit of public expenditures necessitates an ongoing creation and modi fi cation of an effective control system. Such a system is made up by subsystems of a formal (accounting and documentation) and economic control, responsible for monitoring the ef fi ciency, effectiveness and economy of managing public expenditures. Signi fi cance of such interconnection rests in the fact that the formal control may signal possible improper management of public expenditures. This may become a stimulus for the economic control subsystem to verify the effectiveness, ef fi ciency and economy of outlaid expenditures. For identi fi cation purposes related to potential accounting and record-keeping incorrectnesses in the management of public expenditures is proposed adoption of Benford’s Law (Benford’s test). Benford’s test is applied on municipal expenditure data for the year 2012. Data represent sums of public expenditures in the structure of the statement of budgetary execution and control speci fi ed by the Regulation of the Ministry of Finance of the Czech Republic No. 323/2002 Coll. For the data analysis there were used statistical methods, hypothesis testing, linear regressions and comparisons. Although the empirical analysis points at a limited use of Benford’s test in the conditions of municipal expenditures in the Czech Republic (mainly due to the instability of results and unavailability of suitable data), the analysis showed that Benford’s test can be adopted as a supporting tool, suitable for building into the control system of public expenditures. It is one of the ways to increase the effectiveness of a complex control of public expenditures.
Práva:	© Technická univerzita v Liberci CC BY-NC 4.0
Vyskytuje se v kolekcích:	Číslo 4 (2016) Číslo 4 (2016)

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