Примери коришћења Budget beneficiaries на Енглеском и њихови преводи на Српски
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Selected direct budget beneficiaries manage 88% of total number of vehicles and 84% of total expenses of the vehicles.
Having analyzed general data, and based on established andclearly defined benchmarks, the State Audit Institution selected 15 out of 126 direct budget beneficiaries for detailed analysis.
Guzijan underlined that budget beneficiaries are making many demands, but it is common in any country, and particularly now, after elections.
(11) Exemption from payment of contributions under this article shall not be exercised by the governmental authorities and organizations, public enterprises, public services andother direct or indirect budget beneficiaries.
Note that in 2012 certain budget beneficiaries and government levels, primarily local self-governments, increased their spending by unusually large amounts.
Audit scope All the established internal audit units have within their scope of work all internal organizational units,the authorities within the ministries and indirect budget beneficiaries in the competence of ministries.
Top- down budgeting because the budget beneficiaries appropriate for themselves a large share of the funds that were supposed to be used to fund new Government programs.
So far only one of these proposed measures has been incorporated into the supplementary budget with changes announced in the legislation- the one that refers to the operation of agencies and budget beneficiaries with own revenue- which the Council obviously supports.
An additional problem is that we have noticed that budget beneficiaries have been increasingly finding ways to evade the existing legislation, which only leads to greater disorder.
The 2019 budget plans a salary increase of 12% for nurses and medical technicians; 10% for medical doctors; 9% for the Ministry of Interior, SIA, Ministry of Defence, social protection institutions and education; 8.5% for the Tax and Customs Administrations; and7% for other budget beneficiaries.
There is a risk that direct budget beneficiaries do not manage company vehicles economically and efficiently", Mr. Radoslav Sretenovic said, President of the State Audit Institution.
The Fiscal Council therefore welcomes the announcement of a tighter restriction of payment periods, butalso the introduction of additional measures for those budget beneficiaries in which we observed a systemic increase in arrears in the last few years(Republic Health Insurance Fund).
Also, direct budget beneficiaries did not establish adequate systems for monitoring and controlling company vehicles, while acquisition and sale of company vehicles is conducted without prior essential analyses.
The solution to this technical problem is therefore often resolved in the political field- budget beneficiaries that exaggerate in their requests the most and/or those who have the greatest political influence get the most from the budget process.
Otherwise, the budget beneficiaries have a motive to exaggerate the amount of funds that is allegedly needed to fund the existing activities to ensure more funds for discretionary spending and implementation of its priorities, instead of the proclaimed Government measures.
Establishing a financial information system, which includes direct and indirect budget beneficiaries, as well as the system of public revenues and public expenditures(permanent information system) and management of the system.
Taking into account all of the above, the Fiscal Council believes that the fiscal deficit of 4.5% of GDP will be accomplished thanks to the decrease of the republic budget deficit,which has allowed somewhat larger expenditures from own budget beneficiaries' revenues and a larger utilization of project loans.
Article 5 Direct budget beneficiaries of the Republic of Serbia that have indirect budget beneficiaries within their competence shall set up a separate functionally independent organisational unit for internal audit.
Failure to comply with the budget calendar further damages the credibility of the budget process and contributes to the situation where budget beneficiaries usually spend more that the amount that was prescribed in the Budget Law- which then required budget revisions during the year.
The internal audit affairs in indirect budget beneficiaries, which have not established the internal audit function in any of the above described ways, are administered by the competent internal audit unit of the competent direct budget beneficiary, in compliance with its work plan.
However, the prescribed limits are not legally binding and have not been respected in practice in the past couple of years; during the preparation ofthe annual Budget Laws, which do have a legally binding character, many budget beneficiaries received more funds than the prescribed limits in the Fiscal Strategy.
Unconditional financial rescue of certain government levels and budget beneficiaries by the Republic does not sanction their irresponsible management of their own finances and may lead to"moral hazard".
Specialized software tools are largely automated and facilitate the coordination of data of a large number of participants in the budget process, enabling storage and monitoring of relevant indicators and statistics,comparative analysis between different budget beneficiaries, as well as the analysis of one beneficiary over time.
In these circumstances, budget beneficiaries often have the motive to assume obligations that exceed their available funds, since without a comprehensive centralized monitoring of arrears it is very difficult to impose adequate sanctions on such forms of irresponsible fiscal behavior and lack of financial discipline.
Given the complexity of the budget process,which in the case of the Republic of Serbia includes almost 200 direct budget beneficiaries and 4,000 indirect budget beneficiaries, most countries rely on specialized software solutions in the preparation and development of the state budget. .
On the other hand, budget beneficiaries generating own revenues will not fully achieve the planned savings of 9 billion dinars, and it was also noted that realization of project loans, which are also registered beyond the narrower definition of the Republic, is somewhat faster relative to the September plan- which also contributes to the rise of fiscal deficit.
To Ms. Kelly's comment that the judiciary bodies complain that they do not have any information about the budgetary funds that would be put at their disposal,the Committee Chairman said that other budget beneficiaries have the same problem since the use of the allocated funds depends primarily on the inflow of funds into the budget. .
Also, the(partial) information on arrears of budget beneficiaries are not systematically integrated into the budget process19. The lack of adequate monitoring system for budget beneficiaries' arrears damages the financial discipline within the public sector and impedes the smooth functioning of the economy.
For example, the planned above-average decrease of the allocation for subsidies would need to reflect on the budget section of the Ministry of Finance and Economy and/or the section of the Ministry of Agriculture,which is not visible in the three-year plan of expenditure movements of individual budget beneficiaries where almost all budget beneficiaries after 2013 have the same increase of expenditures.
Although the Ministry of Finance and the Treasury Department collect reports on the status of arrears of individual budget beneficiaries, these reports can't be considered as comprehensive(since they do not cover all budget beneficiaries, especially in the area of indirect budget beneficiaries) nor are they entirely reliable since there is no credible system that would verify the information submitted by the budget beneficiaries. .