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dc.contributor.authorLecheva, Ina
dc.date.accessioned2019-11-06T06:50:39Z
dc.date.accessioned2019-11-06T06:50:39Z
dc.date.available2019-11-06T06:50:39Z
dc.date.available2019-11-06T06:50:39Z
dc.date.issued2019
dc.identifier.issn0323-9004
dc.identifier.urihttp://hdl.handle.net/10610/4165
dc.description.abstractThe 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.us_US
dc.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries3;4
dc.subjectex-ante controlus_US
dc.subjectfinancial controllerus_US
dc.subjectmanagerial responsibilityus_US
dc.titlePOLICIES AND PROCEDURES OF EX-ANTE CONTROL FOR LEGALITYus_US
dc.typeArticleus_US


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