POLICIES AND PROCEDURES OF EX-ANTE CONTROL FOR LEGALITY

dc.contributor.author	Lecheva, Ina
dc.date.accessioned	2019-11-06T06:50:51Z
dc.date.accessioned	2019-11-06T06:50:51Z
dc.date.available	2019-11-06T06:50:51Z
dc.date.available	2019-11-06T06:50:51Z
dc.date.issued	2019
dc.identifier.issn	0323-9004
dc.identifier.uri	http://hdl.handle.net/10610/4170
dc.description.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.	us_US
dc.publisher	Tsenov Publishing House	EN_en
dc.relation.ispartofseries	3;4
dc.subject	ex-ante control	us_US
dc.subject	financial controller	us_US
dc.subject	managerial responsibility	us_US
dc.title	POLICIES AND PROCEDURES OF EX-ANTE CONTROL FOR LEGALITY	us_US
dc.type	Article	us_US