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The audit of expediency

The audit of expediency

Zdenka Vidoc [1], Milan Milunovic [2]
Paper Received: 10.07.2017.
Paper Accepted: 20.07.2017.


657.631.6 (4-672EU)
336.146 (4-672EU)

EAT: M21, H49

Audit of expediency is a process that examines how public funds have been used to determine whether they are done by the principles of economy, efficiency and effectiveness following the intended objectives. In Serbia, there are frequent cases where it has been established that the procedure for using and spending public funds has not been followed. This is especially discussed in the context of public procurement, but there are also cases of subsidies or other assistance from the budget, disposal of public assets, assumption of budgetary commitments, payments of benefits and salaries. Performance testing should be carried out on an ongoing basis when planning and approving any expenditure of public funds. It is somehow embedded in the key regulations governing this matter – Budget System Law, Law on Public Property, the Public Procurement Law and others.

Keywords: audit, expediency, European Union

[1] Zdenka Vidovic, PhD, Court of Audit of the Republic of Slovenia, Slovenska c. 50, 1000 Ljubljana, Email:
[2] Assistant Professor Milan Milunović, PhD, Inspectorate of Defense Ministry of Defense, Gardijska ulica no. 7, Belgrade, Serbia, Phone: +381 64 166 81 86