Lietuvos sporto mokymo įstaigų veiklos atitiktis viešųjų institucijų funkcijoms ; The Performance of Lithuanian Sport Education Organizations Compliance With the Functions of Public Institutions
Keywords: performance audit, sport education organizations, sport system, public institutions. The object of the research: sport education organizations performance audit. The aim of the research: to investigate sport management organizations experience, aiming to evaluate their compliance with public institutions functions. Work tasks: 1. To determine the definition of performance audit by dislosing it's complexity and to identify it's content. 2. To identify stages of performance audit and to disclosure the peculiarities of criteria in the evaluation of public institutions. 3. To present the management of Lithuanian sport system and to disclosure sport education organization as public services provider. 4. To evaluate sport education institutions tasks compliance with activity results. Sport education institution is a part of sport system. That is state institutions, providing public services and are responsible for the promotion of physical activity, safe, healthy and productive life style formation and development. The activity audit of these institutions contributes to the accountability and transparency as to fundamental democratic values of each state, what is necessary to ensure the correct management of public money of citizens and taxpayers behalf. In this work, using method of content analysis, Kaunas and Vilnius cities sport education organizations activity audit reports of the year 2006 and of the year 2010 are analyzed, total 6 reports. Research was carrried out by using meta-analysis base, that is in accordance with the already completed research and already conducted analysis assessments. Aiming to get the detailed assessment of performance audit, data collection method and semi-structured interviews were selected. Research showed that Kaunas and Vilnius cities Methodologies are similar and consistent with theoretical approaches. By summarizing the analysis of the Reports, it can be said that five Reports have been prepared in accordance with the methodological requirements, only one 6 Reports ...