Analysis of irregularities in public procurement in the Republic of Serbia – OLS and GLM model

Abstract
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This paper analyzes the financial control of public procurement in the public sector of the Republic of Serbia. The research covers the period from 2008 to 2023. Two regression models were applied in the study: OLS regression and the GLM model. The subject of this research includes identifying irregularities that occurred during the financial control of public procurement in the period from 2008 to 2023, according to available annual audit reports in the Republic of Serbia. The results show a significant impact of irregularities on the total value of observed irregularities, indicating the need for improved procedures and controls. In other words, the results highlight a significant impact of irregularities on the total value of detected issues, directing attention to the need for enhancing procedures and controls. The analysis suggests that irregularities arise due to various factors, such as insufficient transparency, lack of training and education for procurement staff, inadequate implementation of the legislative framework, and the complexity of the procedures themselves.
Keywords: irregularities, public procurement, audit, reports

References
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Corresponding Author

Darko Anackov,

Bulgarian – Serbian Center,

Vranje,

Republic of Serbia,

E-mail: darko.anackov911@gmail.com