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Policies And Procedures Of Ex-Ante Control For Legality

Author

Listed:
  • Ina Lecheva

    (UNWE)

Abstract

The ex-ante control for legality has been part of the introduced control activities for obligatory application in the public sector ever since the year 2000, as it has undergone alterations in the philosophy of its execution over the years. The latest amendments in the legislation in the year 2019 set a requirement to managers in the public sector to introduce policies and procedures of ex-ante control for legality. Such policies and procedures shall be based on several pillars. On the one hand, the ex-ante control for legality shall be executed in compliance with the instructions for the order and means of executing ex-ante control for legality set by the Minister of Finance. On the other hand, it shall be based on risk assessment in the enterprise. Last, but not least, the policies and procedures shall observe the cost of control based on the cost benefit analysis.

Suggested Citation

  • Ina Lecheva, 2019. "Policies And Procedures Of Ex-Ante Control For Legality," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 40-50.
    • Handle: RePEc:dat:earchi:y:2019:i:3:p:40-50
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    File URL: http://hdl.handle.net/10610/4170
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    More about this item

    Keywords

    ex-ante control; financial controller; managerial responsibility.;
    All these keywords.

    JEL classification:

    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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