| Abstract [eng] |
The master's thesis analyzes the implementation of the principle of transparency in the performance audit in the municipality. The master's thesis consists of theoretical substantiation of the research object, substantiation of the research methodology and empirical research, on the basis of which the possibilities of municipalities, as well as district municipality of Akmene, to improve the transparency of performance audit are envisaged, conclusions and recommendations of the master's thesis are formulated. Theoretical substantiation is performed by reviewing the concept of transparency and the concept of good governance presented in scientific sources, analyzing the development of good governance theory in science, analyzing the expression of good governance principles in modern public administration. The scientific literature identifies the principle of transparency as one of the most important components of good public governance, reveals the coherence of the principles of good governance with the main principles of local self-government. According to scientific sources, the implementation of the principle of transparency is recognized as a mandatory obligation for Lithuanian public administration entities and their employees, the importance of audit in ensuring the transparency of municipal activities is justified. It also sees a lack of research in the implementation of operational transparency through performance auditing discourse. The empirical part of the master's thesis presents the results of the analysis of the content of strategic development and activity documents of district municipality of Akmene, audit reports of municipal administration entities. The documents of the municipal control and audit services in the context of the analysis of the content of the standards of international supreme audit institutions reveal the situation of transparency of activities in the municipality. The recommendations of external evaluators on improving the transparency of activities in municipalities were used in the construction of expert interviews. Expert insights (implementation of a formal approach to transparency of activities; pursuit of universality and systematic nature of performance audits; integration of social responsibility audit into all audited activities in the municipality, etc.) were tested using informant interviews - employees of municipal control and audit services were interviewed. Interview showed approval of the expert insights and opportunities to increase the transparency of activities in municipalities and municipal control and audit service's involvement in this process. The work consists of 3 parts. To achieve the goal of the master's thesis, it was analyzed over 140 academic sources, over 40 international and Lithuanian legal acts and other sources. Scientists, researchers, politicians and municipal employees were included in the study. |
