Kontrola uprave od strane državne revizorske institucije
Administration Control By The State Audit Institution

Summary/Abstract: Аbstract Exercising control by the State Audit Institution in Republic of Serbia over the legality and regularity of budget implementation by the administrative authorities is one of the most vital questions of any government. The Serbian government formed the State Audit Institution in 2005 with the aim of fighting corruption more successfully. However, nowadays, many disadvantages in budget implementation control can be seen. Some of them occur as the result of a lack of well-defined legal solutions. Still, there are many disadvantages that result from the inadequate implementation of laws on the part of state auditors. Until the day when the amendments to the Law on the State Audit Institution will eliminate the most important legal deficiencies outlined in this paper, the main role in ensuring the legality of the budget review process will be played by the state auditors, who need to be more careful regarding the basic legal guidelines of the audit process. Otherwise, even with their best intentions, our earlier expectations of the State Audit Institution in terms of the battle against corruption could be turned into a big disappointment.

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