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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Optimal placement of State provision of audit services in the Moravian-Silesian Region
 Janiczková, Lucie ; Jablonský, Josef (advisor) ; Fábry, Jan (referee)
Municipalities in the Czech Republic deal with their budget, which among others consists of granted subsidies from the region, State, European Union or other organizations. Nowadays the budget transactions are not being under the control. In the future, it is appropriate to introduce some external view to control their spending. Establishment of an audit service for each municipality would be financially inevitable. Therefore it is suggested to provide the State audit services only in some municipalities and to share them with more municipalities within one region. Deployment of the audit centers and assigning municipalities lead to solving a linear problem which falls under the covering problem class. The establishment of audit centers is only illustrative, the employment of more shared state services could follow a similar principle.
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