ПРАВНИ И МЕТОДИЧЕСКИ АСПЕКТИ НА ОДИТА ВЪРХУ ОБЩЕСТВЕНИТЕ ПОРЪЧКИ
LEGAL AND METHODOLOGICAL ASPECTS OF PUBLIC PROCUREMENT AUDIT

Summary/Abstract: The generated problems in the recent years in the control over public procurement have created preconditions for continuous changes of the legal framework in this specific market segment. In order for maximum effectiveness of the spent public funds to be ensured in the process of realisation of public procurement, it is necessary to observe the criteria embedded in the essential characteristics of the internal and external audit. These criteria define and reflect the features of the procedures for assignment of public procurement included in the active legal framework, firstly as principles for fulfilment of contracts, and secondly as procedural rules and requirements towards the participants. Therefore it is of significant importance to investigate the methodological specifics of control in its various types and forms, as well as its interrelationship to the implemented systems for financial management and control in the public sector. The thesis argued is that external audit ensures legality and transparency of public money spent. In order to realize the objective, the legal framework and its relationship with the methodology of public procurement control were studied. Through it an assessment is made on the spent public resources in public procurement and the exercised influence over the realisation of the objectives set out in it.

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