Istorijski razvoj kontrole javne potrošnje u Velikoj Britaniji
Historical Development Of Public Expenditure Control In Great Britain

Summary/Abstract: The paper analyses historical development of public expenditure control in Great Britain, with a special overview of English and Scottish institutions from XII to XVIII century. The author further examines development of institutional mechanisms of financial accountability, especially the establishment of the Public Accounts Committee and the Audit Office, as a predecessor of the UK National Audit Office. The author concludes that the historical overview of the system of public expenditure control can provide an important source of inspiration for further development of financial accountability system of the Republic of Serbia and proposes establishment of a special Committee for Budget Control of the National Assembly of the Republic of Serbia, which could, similarly to the UK Public Accounts Committee, undertake an important active role in the control of spending of taxpayers money.

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