Tatjana Horvat
University of Primorska, Faculty of Management, Cankarjeva 5, 6000 Koper, Slovenia

DOI: https://doi.org/10.31410/EMAN.2019.391

3rd International Scientific Conference – EMAN 2019 – Economics and Management: How to Cope With Disrupted Times, Ljubljana – Slovenia, March 28, 2019, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School – Maribor, Slovenia; Integrated Business Faculty –  Skopje, Macedonia; Faculty of Management – Zajecar, Serbia, ISBN 978-86-80194-17-2, ISSN 2683-4510


Public educational institutions are mostly financed by state, local communities and parents. Their main costs are costs of salaries, costs of material, costs of services and amortization. These costs are used for the day-to-day activities of the institution as well as for investments and investment maintenance. The costs should be, as required by law, carefully planned within financial plan and reported in annual report. Public educational institutions, including their costs, should be supervised by the internal auditor who ensures the legality of costs. The purpose of this paper is to show results of internal auditing of the costs’ legality in a public educational institution, together with its specifics. Authors focused on Slovenian legislation and Slovenian case of pre-school educational institutions, which, due to use of public money and due to educating small children, must take care especially on using money and formation of costs. The findings can help management of a public educational institution together with internal auditors to understand the functioning of educational programs in the context of costs legality of incurred.


costs, educational institution, internal audit, management.


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