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vreme prošlo, vreme sadašnje

KONTROLA I ODGOVORNOST U POSLOVANJU BANAKA

Pod staklenim zvonom dogovorne ekonomije nije bilo lako uočiti kako je sve veći raskorak (gep) između bankarskog sistema Socijalističke federativne republike Jugoslavije i bankarskih sistema tržišnih razvijenih ekonomija. Ovaj članak od pre četvrt veka imponuje stručnošću i profesionalnom smelošću autora da kaže kako stvari stoje. Vapaj autora za uvođenjem prave interne revizije u bankama više nego sva izneta argumentacija ukazuje da pravoj reviziji beznadežno nije moglo biti mesta u ondašnjem ekonomskom i političkom sistemu.

(Članak je objavljen u Jugoslovenskom bankarstvu 7/1984 i prenet je uz neznatna skraćenja.)

Branko Žauhar

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times past, times present

SUPERVISION AND

RESPONSIBILITY IN BANKS’

OPERATIONS

Under the glass bell of the contracting economy it was not easy to notice ever growing gap between the banking system of the Socialist Federal Republic of Yugoslavia and the banking systems of the developed market economies. This article dating back more than a quarter of a century impresses by the expertize and professional audacity of the author to bluntly say what the thing were like. His craving for the proper internal audit to be introduced in local banks more than all arguments layed out points out how hopelessly there could be no place for proper internal audit in the then economic and political system.

(The article was published in Jugoslovensko bankarstvo 7/1984. and has been slightly abridged.)

Branko Žauhar

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Početkom ove godine izmjenama i dopunama Zakona o osnovama kreditnog i bankarskog sistema

(„Službeni list SFRJ“, br. 9/1984) date su i određene dopune koje u većoj mjeri konkretnim normativnim propisima zaoštravaju odgovornost u poslovanju banaka, prije svega odgovornijeg odnosa oko plasmana sredstava udruženom radu privrede. Veći dio tih odredbi odnosi se na materijalnu i stručnu odgovornost banaka i radnika radnih zajednica da na zaista stručan i ekonomski odgovoran način plasiraju društvena sredstva, a napose kada je riječ u ulaganjima za obrtne i investicijske potrebe. Time se utvrđuje odgovornost za namjensku upotrebu datih kredita, odgovarajuća sigurnost pokrića u vidu mjenica i garancija i praćenje poslovnih rezultata. U manjoj mjeri je naglašena potreba isto tako rigorozne kontrole namjenskog korištenja odnosno upotrebe stambenih i privrednih kredita građanima kod kojih je izostanak terenske, što će reći namjenske kontrole, dovodio do znatnih nepravilnosti i zloupotreba. Međutim ti oblici kontrole i nadzora, kao i pribavljanja realnijih pokrića za plasmane bila su nužna i neophodna i do sada, mada nisu striktno bila zakonom propisana, što je izbjegavano inertnošću dijela poslovodnih i stručnih radnika banaka pod izgovorom „to su sredstva udruženog rada i on njima manipulira i za njih odgovara“. Krajnja konzekvenca takvog stava kojemu se nisu odupirali članovi banaka bili su poslovni neuspjesi i promašene investicije što je rezultiralo ocjenom „nitko nije kriv, svi smo krivi“ za neurednosti i nenamjenska trošenja, napose kada se radilo o tzv. razvojnim programima. Ne ulazeći u sve razloge takvog stanja opsega i stupnja odgovornosti koji se stekao u bankama, neophodno je skicirati buduća rješenja oko stvarne kontrole i odgovornosti u poslovanju bankama, s osvrtom na negativna praktična iskustva, tim više jer interna kontrola u bankama nije ni institucionalno ni stručno potpunije regulirana samoupravnim općim aktima banaka i njihovih radnih zajednica, a niti odgovarajućim stručnim uputstvima za njezinu provedbu. O izostajanju pojma stručne i osobne odgovornosti u bankama valja podsjetiti da je unazad dvije godine došlo do nevjerojatne konsernacije, kada je desetak direktora osnovnih banaka

pozvano na prekršajnu i krivičnu odgovornost zbog probijanja kreditnog limita. Maltene je postavljeno pitanje: mogu li odgovorni radnici banke uopće doći na Privredni sud, te nije li i za to odgovoran uvijek dežurni krivac - udružani rad privrede. U konkretnom slučaju su zakazale i narodne banke republika i pokrajina koje su trebale podnijeti odgovarajuće prijave javnim tužilaštvima za privredne prijestupe banaka, već se time mimo odredbi Zakona o novčanom sistemu za to pobrinula Narodna banka Jugoslavije, jasno sa nikakvim efektivnim poslijedicama za te propuste bilo za banke ilil odgovorne pojedince u njima. Članom 42. Zakona o novčanom sistemu propisano je da Narodna banka Jugoslavije svoja ovlaštenja i zadatke prema bankama i drugim financijskim organizacijama obavlja preko narodnih banaka republika i autonomnih pokrajina, zbog čega je tu bilo mjesta i za odgovornost tih narodnih banaka, jer nisu djelovale ni preventivno ni u naknadnim postupcima, a to je dovelo do toga da je „vuk pojeo magarca“. Da su u samo većoj mjeri ugrađeni zakonski propisi o sprovođenju mjera monetarno-kreditne politike i u poslovne akte osnovnih i udruženih banaka i bez dopuna Zakona o osnovama kreditnog i bankarskog sistema (ZOKBS) mogla se ostvariti efikasnija namjenska kontrola korišćenja sredstava u bankama i praćenje poslovanja članova banaka sa pravovodnom prezentacijom informacija samoupravnim organima banaka, tijelima društveno-političkih zajednica i zaduženih organa (SDK, pravosudni i dr. organi). Upravo takva dosadašnja praksa iziskuje razmatranje rješavanja koji će biti u funkciji članova banaka i društva u cjelini, a prije svega sa ciljem da se zaista onaj dio mjera stabilizacijske politike određen za banke i ostvaruje u praksi, ponajprije u jačanju vrijednosti dinara i drugih mjera koje doprinose realizaciji pozitivnih deviznih efekata.

Organizacija kontrole poslovanja banaka

Prema odredbama Zakona o udruženom radu (ZUR), ZOKBS-u, Zakonu o novčanom sistemu (ZNS) i Zakonu o Narodnoj banci Jugoslavije i jedinstvenom monetarnom poslovanju narodnih banaka republika i

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At the beginning of this year, amendments to the Law on the Foundations of the Credit and

Banking System (‘Official Gaze�e of the SFRY’, No. 9/1984) featured some specific additions that, by means of concrete normative regulations, considerably toughened the responsibilities in banks’ operations, mostly regarding a more responsible approach to the placement of funds towards the economy’s organizations of associated labour. Most of these provisions concern material and professional responsibility of banks and labour associations’ employees to place public funds in a professional and economically responsible manner, especially when it comes to placements for working capital and investment purposes. Thereby the responsibility is defined for the designated utilization of extended credits, along with the appropriate security in the form of bills of exchange and guarantees, and business results monitoring. What is also emphasized, to a smaller extent, is the need for a rigorous supervision of utilization of retail housing and economic credits where the absence of on-the-spot, i.e. specified-purpose control caused considerable irregularities and abuses. However, such forms of control and supervision, along with the procurement of real lending collaterals, were required and necessary in the past, too, though they were never strictly required by law, which was avoided owing to the inertia in the actions of managers and professional bank employees, under the excuse that “those are the funds gained through associated labour, which he manipulates and for which he is held responsible”. The ultimate consequence of such a�itude, that even bank founders did not bother to oppose, came in the form of business failures and misplaced investments, resulting in the conclusion that “it’s nobody’s fault, it’s everybody’s fault” as regards the irregularities and unaccounted-for spending, particularly when it comes to the so-called development programs. Without delving into all reasons behind such a situation regarding the scope and level of responsibility in banks, we need to sketch the future solutions concerning real supervision and responsibility in banks’ operations, taking a look back on

negative experiences from practice, all the more given that internal control in banks is neither institutionally nor professionally be�er regulated by general, self-management by-laws in banks and their operational units, nor by the appropriate professional instructions for its implementation. When it comes to the absence of professional and personal responsibility in banks, we should recall the amazing turmoil from two years ago when a dozen of basic banks’ directors were called to criminal account due to a breach of credit limit. The question was, basically, the following: can the responsible bank employees be taken to the Commercial Court at all, and isn’t this, too, to be blamed on the usual suspect – economy’s associated labour. In the concerned case the national banks of the republics and provinces failed, too, since they were to file appropriate lawsuits to public prosecutors in charge of commercial offences of banks, instead of which it was the National Bank of Yugoslavia which, contrary to the provisions of the Law on Monetary System, a�ended to it, obviously without any effective consequences for the concerned banks or responsible individuals in those banks on the account of the offences they commi�ed. Article 42 of the Law on Monetary System prescribes that the National Bank of Yugoslavia implements its authorizations and tasks towards banks and other financial organizations through the national banks of the republics and autonomous provinces, which means that in this case there was room for responsibility of the mentioned national banks, too, since they failed to act both in terms of prevention and in subsequent proceedings, which, ultimately, resulted in pretending that nothing had ever happened. If only legal regulations concerning the implementation of credit-monetary policy measures had been imbedded to a larger extent into the business by-laws of basic and associated banks, even without amendments to the Law on the Foundations of the Credit and Banking System (LFCBS), it would have been possible to achieve more efficient, targeted supervision of funds’ utilization in banks and monitoring of bank founders’ operations, accompanied with the proper presentation of information to the self-management

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narodnih banaka autonomnih pokrajina (ZNB) osnovni organi društvene, odnosno samoupravne kontrole poslovanja banaka, su pored skupština, kreditnih i izvršnih odbora, samoupravne radničke kontrole banaka i znatno manjeg značenja (o korišćenju sredstava za osobne dohotke i zajedničku potrošnju) samoupravne radničke kontrole radnih zajednica. Samoupravne radničke kontrole banaka čiji se članovi biraju neposredno iz redova članova banaka, dakle ne od delegata skupština, broje obično 5-7 članova, djeluju kao zajedničko tijelo i obično se sastaju jednom do dva puta godišnje, a u pravilu kroz par sati rada dadu ocjenu jednogodišnjeg rada i ispravnosti poslovanja banaka po zaključnom računu. Poslovanja po periodičnim obračunima tokom godine, po pravilu se ne ocjenjuju nego odluke o njima donose izvršni odbori, tako da samoupravnim radničkim kontrolama (SRK) ostaje u stvari formalno prihvaćanje prezentiranih podataka i izvještaja stručnih službi, u stvari knjigovodstveno-obračunski podaci o rezultatima poslovanja. Daleko je to od mogućnosti i potrebe da se ocjene brojne odluke kreditnih i izvršnih odbora, da se ocijeni bar letimično davanje značajnijih kredita bilo društveno-pravnim osobama, a još manje građanima. Izostaje i kontrola odluka o poslovnoj politici koju je donijela skupština pojedine banke, a ponajmanje o efikasnosti uloženih sredstava u pojedine investicije, pokriće obrtnih kredita realnom aktivom, stupnju odnosno urednosti nenaplaćenih potraživanja (kredita, kamata i dr.), tako da se zaista o tom dijelu samoupravne i društvene kontrole ne može dati pozitivna ocjena.

Do sada nije poznat slučaj da je bilo koja SRK banke osporila bilo koju odluku ili akt izvršnih ili kreditnih odbora, dati kredit, ispravnost materijalnog izdatka na teret troškova poslovanja banke, ili ne provođenje mjera monetarno-kreditnih vlasti.

Pored spomenutih unutrašnjih društvenih organa kontrole banaka, djeluju i vanjski organi u skladu sa zakonskim ovlaštenjima, a prije svega narodne banke i službe društvenog knjigovodstva. Te se kontrole svode na povremene uvide u poslovanje banaka, te pregled zaključnog računa od strane SDK svake ili svake druge godine. Koliko mogu jedan ili

dva inspektora tih organa, makar boravili u banci i mjesec dana, da utvrde pravilnost formiranja i korištenja društvenih sredstava, bilo kod korisnika kredita ili u ostalom dijelu materijalnog poslovanja banaka, ne treba posebno ni pitati odnosno pretpostavljati. Te kontrole najčešće se svode na formalnu računsku ocjenu pripremljenih podataka stručnih službi banaka, vrlo slabo se obavlja i kontrola materijalne ispravnosti korištenih sredstava, bilo da se radi o oročavanju sredstava i njihovih izvora, namjenskog korištenja kod korisnika kredita, osnovanosti isplate pojedinog materijalnog izdatka na teret troškova poslovanja banaka i dr. Opravdano i objektivno rečeno ti organi i nisu u stanju to da obave, da borave u banci i pola, pa i cijelu godinu, zato taj mehanizam društvene kontrole ima više preventivno-simbolički karakter ili je sveden na kontrolu pojedine mjere monetarnih organa ili pojedinog zakonskog propisa.

Jedino stvarno moguće područje organiziranja najšire društveno-stručne kontrole poslovanja banaka ostaje u organizaciji interne kontrole kao zasebne i autonomne službe i kao sastavni dio kontrole organa upravljanja bankama i vanjskih organa, a prije svega samoupravnih radničkih kontrola banaka. Ta kontrola ako je organizirana u okviru udruženog sistema osnovnih banaka (udruženih banaka) dosta se bojažljivo sprovodi uz prethodnu najavu i dopuštanje poslovodnih organa osnovnih banaka. Posao takve interne kontrole - odnosno kontrole udružene banke najčešće se svodi na instruktažu i dozirano ukazivanje na eventualne nedostatke i propuste u poslovanju banaka.

Interne kontrole u osnovnim bankama, ako su možda negdje bile i statuirane samoupravnim općim aktima, kao posebni organi u sastavu računovodstva ili uz poslovodni organ, ili su kasnijim izmjenama i dopunama izostavljene ili ako postoje ne iskazuju svoju efikasnost jer se ne nalazi interes i potreba da se ukaže i na unutrašnje slabosti i nedostatke u radu stručnih i drugih radnika banaka i njihove tehnološke organizacije. Sve se uglavnom pokriva brojnim odlukama i aktima izvršnih i kreditnih odbora, pa i tamo gdje je očito riječ o stručno-tehničkim pitanjima u poslovanju banaka, što sve više dovodi do zloupotreba i

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banks’ bodies, organs of the socio-political communities and competent authorities (Social Accounting Service - SAS, judicial and other bodies). Such a practice having existed so far is exactly what calls for consideration of a solution that would function for the benefit of bank founders and the society as a whole, first and foremost with the aim of actually implementing the banks-designated section of stabilization policy measures in practice, primarily concerning the strengthening of dinar value, and implementation of other measures contributing to the achievement of positive FX effects.

Organization of banking operations’ supervision

According to the provisions of the Law on Associated Labour (LAL), Law on the Foundations of the Credit and Banking System (LFCBS), Law on Monetary System (LMS) and Law on the National Bank of Yugoslavia and on the Uniform Monetary Operations of the National Banks of the Republics and the National Banks of the Autonomous Provinces (LNB), the main bodies of the social, i.e. self-management supervision of banks’ operations are, in addition to assemblies, credit and executive boards, the self-management workers’ supervision organs in banks, and self-management workers’ supervision organs in work communities, of a considerably lower importance (concerning the utilization of funds for personal income and collective consumption). The self-management workers’ supervision organs in banks, whose members are rather selected directly from bank founders, than from assembly delegates, typically consist of 5 to 7 members, act as a common body, usually meet once or twice a year, and, as a rule, take several hours to deliver the assessment on the year-long operations and regularity of banks’ business as per final account. As a rule, operations per interim accounts throughout the year are not assessed, the decision on them being passed by executive boards instead, meaning that the self-management workers’ supervision organs (SWSO) are actually le� to formally adopt the presented data and reports by professional departments, i.e. the accounting

data on business results. This remains far from the possibility and need to assess numerous decisions of credit and executive boards, i.e. to assess, at least perfunctorily, the extension of significant loans either to socio-legal entities, or, even less likely, individuals. What is also missing is the supervision of business policy decisions passed by a certain bank’s assembly, in particular, the efficiency of funds placed in certain investments, coverage of working capital loans by real assets, level and regularity of outstanding claims (loans, interests, etc.), so that this section of self-management and social supervision cannot be assessed positively.

There have been no recorded cases to date of any self-management workers’ supervision organs in a bank disputing any decision or decree of the executive or credit boards, extended loan, regularity of a material expenditure at the expense of the bank’s business costs, or non-implementation of measures imposed by credit-monetary authorities.

In addition to the mentioned internal social organs of bank supervision, there are also external organs operating in accordance with legal authorizations, such as, first and foremost, national banks and social accounting services. These controls are reduced to occasional insights into banks’ operations, along with the final account review by the Social Accounting Service every year or every other year. It is pointless to question or assume the extent to which one or two inspectors from the mentioned bodies, even if they spent a whole month in the concerned bank, may determine the regularity of forming and using social funds, whether concerning credit users or the remaining part of the bank’s material operations. Such controls are most o�en reduced to a formal accounting assessment of the data prepared by the bank’s expert departments, with a very mild supervision of the material regularity of the employed funds, whether concerning the fixed-term deposits and their sources, special-purpose usage of funds in case of loan users, justifiability of a certain material expenditure at the expense of the bank’s business costs, etc. To be fair and objective, these bodies are not able to conduct supervision properly, even if they spent six months or an entire year at the concerned bank, which is why this social control

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nepravilnosti, napose kad je riječ o poslovanju sa građanima. Danomice se u dnevnoj i drugoj štampi piše o višemilijunskim zloupotrebama po tim poslovima, bilo da se radi o građanima-korisnicima bankovnog servisa, bilo samih radnika banaka. Bilo da se radi o manipulacijama, odnosno zloupotrebama po tekućim računima, štednim i drugim depozitima ili nenamjenskom korištenju stambeno-privrednih kredita, bez realne namjene i pokrića u kreditno-platežnoj sposobnosti pojedinog korisnika, bilo da je riječ o najprostijim falsifikatima štedno-kreditne dokumentacije tih korisnika, očito je da je zatajila i stručno-bankovna kontrola. Ona je zapostavljena ili ne postoji ni u svojem preventivnom niti posteriornom djelovanju. Nizak stupanj te kontrole, a dijelom i stručnosti radnika banaka, izražava se i kroz brojnost falsifikata i zloupotrebe građana s područja gdje je niži obrazovni i pismeni nivo stanovništva, što dokazuje da ni tehnologija, ni stručnost, a ponajmanje odgovorna interna kontrola djeluju dovoljno preventivno i efikasno. Tome doprinosi i polovično sprovedena automatska obrada masovnih poslova s građanima, napose štednje i tekućih računa zbog zakašnjele obrade i zastoja u radu, pomanjkanja terminalskih kontrolnih veza i dr.

Stručna pomoć, suradnja i kontrola poslovanja članova banaka

Unazad desetak i nešto godina u bankama su postojale tzv. kreditne službe u kojima su radili kreditni referenti, uglavnom najstručniji ekonomsko-financijski radnici banaka. Oni su ažurno pratili financijsko poslovanje kreditiranih članova, vodili davno uhodane evidencije, napose tradicionalni karton 329 - Narodne banke u koji su, na temelju tromjesečnih bilanci stanja i periodičnih obračuna te zaključnih računa, analitički komparirali ostvarivanje planova i usporedbe sa prethodnim jednogodišnjim i višegodišnjim razdobljima. Izračunavani su i koeficijenti obrtaja i vršene usporedbe s organizacijama iste grane, odnosno djelatnosti, na širim privrednim područjima radi ocjene racionalnosti korištenja novčanih sredstava, stanje kupaca i dobavljača i druge relevantne podatke i pokazatelje za objektivno i realno sagledavanje kreditiranih

članova banaka. Prije davanja prijedloga kreditnim i izvršnim odborima napravljene su potrebne analize, ocjene i procjene stanja i prijedlozi tim organima upravljanja radi donošenja što pravilnije odluke.

Kada se radilo o investicijskim ulaganjima izrađeni su proračuni ekonomsko-financijskih pokazatelja, a za tehnološko-proizvodni dio programa korišteni su i vanjski suradnici. I pored vrlo znanih pritisaka i utjecaja organa izvan samog udruženog rada i banaka takvim radom uspjevalo se u većoj mjeri angažirati stručne radnike banaka s oslonom, prvenstveno, na objektivnu stručno ekonomsko-financijsku ekspertizu, odnosno analizu, a kroz to i uključivanje odgovornosti aparata banaka za donesene odluke organa upravljanja.

Forsiranom investiciomanijskom politikom faktora izvan privrede i banaka, prije svega društveno-političkih zajednica, počela je slabiti i stručnost, kontrola i odgovornost, kako radnika banaka, tako i nedovoljna opreznost organa upravljanja bankama. U praksi je prihvaćen manir „prethodnih“ dogovora i odluka užih privredno-političkih grupa i pokrića poneke vodeće (velike) organizacije udruženog rada, tako da su odluke o investicijama i razvoju bile unaprijed određene što je doprinosilo i komoditetu banaka i labavljenju inače uobičajene bankovne strogosti oko pribavljanja i lansiranja novčanih sredstava.

Ne mogu se poreći i činjenice da je slabljenje odgovornosti banaka, bilo u sferi obrtnog ili investicijskog kreditiranja, dobro došlo svojevoljno tumačenje odredbi ZUR-a i ZOKBS-a po kojima su sredstva u bankama - sredstva udruženog rada, prije svega članova banaka i da se tu nema što uplitati stručan aparat banaka. Mnogi kreditni zahtjevi, u poslednje vrijeme, posvema su formalizirani, a posebno ako je riječ o obrtnim sredstvima za povremene ili trajne potrebe. Zahtjevi su rješavani bez prethodnih analiza opravdanosti zaliha, koeficijentima vezivanja sredstava u pojedinim oblicima obrtnih sredstava, kurentnosti zaliha, efikasnosti naplate kod kupaca i dobavljača i sl. Uprkos naoko strogih odredbi Zakona o međusobnom plaćanju korisnika društvenih sredstava, angažirana sredstva u kupcima i dobavljačima dostigla su zabrinjavajući nivo. Tijekom godine nije praćena uspiješnost

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mechanism is more preventively symbolical in character, or is reduced to the supervision of certain measures imposed by monetary organs or a single legal regulation.

The only field in which the organization of the broadest socio-professional supervision of banks’ operations remains actually possible is the organization of internal control as a separate and autonomous department and as an integral part of the supervision of the banks’ management bodies and external bodies, first and foremost of the self-management workers’ supervision organs in banks. Such a control, if organized within the associated system of basic banks (associated banks), is implemented rather cautiously with a previous announcement and permission of the business-management organs of the concerned basic banks. The task of such an internal control – i.e. control of the associated bank, most o�en gets reduced to instructions and temperate detection of potential flaws and oversights in banks’ operations.

Even if internal controls in basic banks may have been constituted by general, self-management by-laws in some places, in the form of separate organs within the accounting department or a management body, they were either le� out in subsequent amendments, or, if they still exist, they do not have a chance to express their full efficiency, since there is no interest or need to detect both internal weaknesses and drawbacks in the activities of expert and other bank employees and their technological organization. Everything is mostly covered by numerous decisions and by-laws passed by executive and credit boards, even in those cases that obviously concern professional and technical issues related to banks’ operations, which increasingly causes abuses and irregularities, particularly when it comes to retail operations. Daily newspapers and magazines keep reporting about the several-million worth abuses in respect of this type of operations, either concerning the citizens-users of banking services, or the bank employees themselves. Whether these are manipulations, i.e. abuses of current accounts, savings deposits and other types of deposits, or non-specified usage of housing and corporate loans, without the real purpose and coverage in terms of creditworthiness of a specific client, whether

these are the simplest forgeries of these users’ savings and credit documentation, it is obvious that the professional banking supervision failed. It has been neglected or is non-existent both in its preventive and subsequent reaction. The low level of such supervision, and in part of the bank employees’ expertise, too, gets manifested through a large number of forgeries and abuses by individuals from the less educated and literate part of the population, which proves that neither technology, nor expertise, nor, to the smallest extent, the responsible internal control, function in a sufficiently preventive and efficient manner. What has also contributed to this situation is the partially implemented automatic processing of mass retail operations, particularly savings and current accounts, due to belated processing, operational delays, deficit of terminal control connections, etc.

Professional assistance, cooperation and supervision of bank founders’ operations

A dozen or so years ago the banks had the so-called credit departments employing credit operatives, usually the most competent bank employees in the field of economy and finance. They regularly monitored the financial operations of the members to whom credits had been extended, kept the long-established records, particularly the traditional Card 329 of the National Bank within which, based on quarterly balance sheets and interim accounts, as well as final accounts, they analytically compared the realization of plans and made comparisons with the preceding one-year and several-year periods. They also calculated return rations and ran comparisons with the organizations in the same field of activities in broad economic areas, in order to assess the rationality of monetary resources utilization, position of buyers and suppliers, along with some other data and indicators relevant for an objective and realistic view of the credited bank founders. Prior to sending a proposal to credit and executive boards, necessary analyses, assessments and evaluations were made, along with the suggestions to these management bodies, with a view to passing the best decision possible.

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poslovanja, pa se često događalo da, tokom godine, „uspješno“ poslovanje, obračunom po zaključnom računu, ispadne u visoke gubitke za koje se rješenje tražilo u zajedničkim rezervama društveno-političkih zajednica i sanacijskim kreditima banaka, a bez ocjene subjektivno-objetivnih razloga koji su tome doprinjeli. Poseban problem činilo je i čini trošenje obrtnih sredstava i investicije, naročito kada se radi o rekonstrukcijama i zamjenama kroz tzv. vlastitu režiju, zašto su također podnašani zahtevi za pokriće tek predajom zaključnog računa, čemu su znatno doprinijeli prolongati kratkoročnih obrtnih pozajmica.

Vanjski organi i stručne službe banaka sveli su svoje djelovanje uglavnom na strogo zakonski uvjetovane slučajeve (ZR, primjerna mjera monetarno-kreditne politike) ili po narudžbi investitora-korisnika kredita. Ekonomsko-tehnološke institucije i zavodi izvan banaka nisu bile obavezne i odgovorne za date prijedloge, a napose kod neuspješnih realizacija pojedinih programa i planova. Očekivano ulaganje kroz udruživanje rada i sredstava izostalo je i svelo se na zanemarljiv dio ukupnih ulaganja kroz banke, što je pogodovalo neracionalnom korišćenju dinara i deviza, uvjetovano prije svega kamatnom politikom je�inog - inflacioniranog dinara.

Kod pojedinih udruženih banaka, nakon samoupravne transformacije bankarstva od 1.1.1978. godine formirani su sektori i odjeljenja organizacije i kontrole poslovanja osnovnih banaka, ali uglavnom orijentiranih na instruktaže oko unutrašnjeg poslovanja, a ne i na sektor poslovanja s udruženim radom, pa se i tu nije ostvarila eksterna terenska kontrola i uvid u stvarno stanje pojedine organizacije udruženog rada. Instituti za ekonomiju investicija kod udruženih banaka i uz najbolju volju nisu imali značajnijeg utjecaja na konačne odluke oko pojedinih investicija, a do danas nije u cijelosti riješeno i pitanje njihovog financiranja i trajne prisutnosti u svim fazama realizacije jednog programa odnosno projekta, a kroz to i odgovornosti tih institucija za uspjeh, odnosno neuspjeh ulaganja.

U okviru Udruženja banaka Jugoslavije započet je veliki projekt oko izrade uputstava za ekonomiku investicija, ali to nije saživljeno u praksi, tako da je sfera organa upravljanja

Udruženja banaka ostala više u domenu tekuće politike, napose monetarno-kreditne politike i dogovaranja oko osnovnih uvjeta oko kamata i poslovanju sa sredstvima građana. Stručne službe Udruženja dosta ažurno razrađuju i izdaju uputstva za tehničko poslovanje banaka, naročito sa građanima i daju pomoć povremenim sastancima i seminarima. Niti ovdje nije dogovoren minimum zajedničkih kontrolnih funkcija u sferi korištenja društveno-pravnih osoba. Čak postoje i dileme oko toga tko je odgovoran u bankama za neprimjenu mjera monetarno-kreditne politike, iako su ta pitanja trebala biti riješena kako dogovorima samih banaka, tako i odredbama njihovih samoupravnih općih akata. U vezi uvida u poslovanje odnosno kontrolu korištenja sredstava članova banka i drugih korisnika kredita treba se osvrnuti i sagledati dosadašnje propuste i nedefiniranosti te važne funkcije u radu i poslovanju banaka, da bi se iznašla brza i efikasna rješenja za budući rad i poslovanje. Ovo je zapravo i jedno od važnih pitanja i sastavni dio sprovođenja ekonomsko-financijske stabilizacije koji je dat bankama.

Kontrola i odgovornost poslova s građanima

Poznato je da se tehnološki postupci u bankama podvrgavaju tzv. prethodnoj (preventivno) i naknadnoj (posteriornoj) kontroli. Osobito je to potrebno organizirati u masovnim poslovima sa građanima, kako zbog brzine obavljanja tih manipulacija, tako i mogućeg šireg područja grešaka u radu, ali još više i nepravilnosti i zloupotrebe. Ako podsjetimo samo na tri najvažnija poslova s građanima, tj. štednju i druge depozite, osobito tekuće račune, te raznovrsne kredite, svjedoci smo brojnih propusta, nepravilnosti i zloupotreba bilo građana-korisnika usluga banke, a sve češće i radnika banaka koji obavljaju te poslove i radne zadatke. Automatskom obradom podataka, korištenjem računskih strojeva „Ankera“ i dr., na poslovima štednje, tekućih računa i drugih uplata-isplata na sve brojnijim šalterima banaka, u jednoj osobi javlja se blagajnik, likvidator i kontrolor, te izostanak naknadne, makar na probir i preskok, kontrole po masi te dokumentacije,

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When it came to investments, the calculations of economic and financial indicators were made, with external associates being used for the technological and production-related part of the program. Despite the considerable pressure and influence by the bodies outside associated labour organizations and banks, such organization of work helped manage to employ more professional bank employees mostly relying on the objective expertise in the field of economy and finance, i.e. analysis, and, though that, to involve the responsibility of banks’ bodies for the decisions passed by their management bodies.

Due to the forced, investomania-like policy of factors outside economy and banks, first and foremost of the socio-political communities, expertise, supervision and responsibility began to weaken, both concerning bank employees and the insufficient cautiousness of banks’ management bodies. What became adopted in practice was the manner of “previous” agreements and decisions of the smaller socio-political groups, as well as the coverage by certain leading (large) organization of associated labour, so that investment and development-related decisions were made in advance, which contributed to the comfort of banks and loosening of the otherwise typical banking strictness concerning the procurement and placement of monetary resources.

The fact cannot be denied that what contributed to the weakening of banks’ responsibility, both in respect of working capital and investment lending, was the arbitrary interpretation of provisions of the Law on Associated Labour, and Law on the Foundations of the Credit and Banking System, according to which the funds in banks – the funds of associated labour, belong to the bank founders and there is no reason for the professional banks’ apparatus to get involved. Many recent loan applications became a mere formality, especially when it comes to working capital for temporary or permanent needs. These applications were accepted without any previous analyses of justifiability of inventory, ratios of tying funds in certain forms of working capital, marketability of stock, efficiency of collection from buyers and suppliers, etc. Despite the seemingly strict provisions of the

Law on Mutual Payment by Social Funds’ Users, the funds engaged with buyers and suppliers reached a disturbing level. Business success had not been monitored throughout the year, which is why it frequently happened that the so-called “successful” business during the year, according to the final account, turns out to have yielded high losses, the solution for which was sought in joint reserves of the socio-political communities and banks’ rehabilitation loans, again without any assessment of the subjective and objective causes that had led to such a situation in the first place. A special problem was and still is the spending of working capital and investments, particularly when it comes to reconstructions and replacements conducted in the so-called self-directed manner. For such arrangements the requests for coverage were also filed only a�er the submission of the final account, which was, to a large extent, brought about by the prolonged short-term working capital loans.

External organs and professional banks’ departments reduced their duties mostly to the cases strictly conditioned by the law (Law on Associated Labour, relevant measures of the credit-monetary policy) or the cases ordered by the investors-loan users. Economic and technological institutions and institutes other than banks were not obliged or responsible for the submi�ed proposals, particularly in case of unsuccessful realizations of certain programs and plans. The expected investment by means of labour and funds’ association failed and was reduced to a negligible part of total investments through banks, which incited the irrational usage of dinars and foreign currencies, mostly conditioned by the interest rate policy of cheap-inflationary dinar.

Certain associated banks, a�er the self-management transformation of banking as of 01.01.1978, formed departments and sectors for organization and supervision of basic banks’ operations, but these were mostly oriented at providing instructions regarding internal operations, not the sector of associated labour operations, which meant that external field control failed to be implemented here, either, along with the insight into the real state of affairs in certain associated labour organizations. Despite all their efforts, institutes

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uvjetuju brojne neurednosti, nepravilnosti i zloupotrebe. Prođe duže vrijeme kad se utvrde neslaganja stanja u štednim knjižicama i na partiji računa, prekoračenja po tekućim računima koji dosežu i stotine milijuna dinara nepokrivenih čekova sve su prisutniji u tom dijelu poslova s građanima. Prođu godine da se jedan dio svega toga naplati, a tome doprinosi i nedovoljna opreznost šalterskih radnika banaka pri likvidaciji dokumenata. Mnoge banke ne vrše potrebno rezerviranje pokrića na teret ostvarenog dohotka ni u promilima visine tih sredstava, pa su mogući znatni negativni dohodovni efekti nakon par godina takovog rada.

Nenamijenski korišteni krediti kod građana najviše su prisutni po vrlo aktivnim devizno-dinarskim transakcijama, ali ne manje i kod stambenih kredita i kredita za privredne svrhe građana. Nedostatak prethodne (ispravnosti dokumentacije i kreditne sposobnosti), a još više neobavljanje naknadne terenske kontrole doprinosi da se širi krug korisnika kredita nenamjenske upotrebe, zloupotreba i falsifikata. Ni jedan zakonski propis niti do sada nije osporavao mogućnost banaka da ugrade u svoje samoupravne opće akte i pravilnike za poslovanje s građanima da utvrde obaveznu terensku kontrolu odnosno namjensku kontrolu korištenih kredita, bilo stambenih ili pogodovanih potrošačkih kredita. Prisjetimo se samo potrošačkih kredita za nabavku peći na kruta goriva, kada su dati krediti premašili višestruku cjelokupnu proizvodnju tih peći u zemlji, a sve se svelo na dobivanje kredita bez vlastitog učešća i vrlo uspješno zamjenjivanje za gotov novac u trgovinama. Simptomatično je da nije bilo reagiranja stručno-kontrolnih organa banaka na ekspanziju tih kredita, što se pravdalo da to odobrava i „ona druga“ banka, pa zašto bi bili mi „manje poslovni“.

Upravo u tom sektoru se i te kako osjeća djelotvornost organizacije i djelanje interne kontrole poslovanja banaka, pa ako su i imenovane interne kontrole po Zakonu o knjigovodstvu, oni su najčešće svode na izvršioce tekućih operacija, te manje formalnu, a ne i materijalnu kontrolu ispravnosti dokumentacije koja je osnova provedenih promjena u sredstvima, kreditima ili troškovima poslovanja banaka. Uslijed automatske obrade

i obračuna kamate, bilo društveno-pravnim osobama ili građanima, rijetko je to podvrgnuto naknadoj individualnoj kontroli. Zadovoljava se obračunom iz AOP-a, iako je u praksi bilo slučajeva znatnih razlika zbog pogrešnog prijenosa podataka sa stroja na dokument za knjiženje prihoda, zbog čega je došlo do znatnih razlika i krivo iskazanog dohotka. U ovom slučaju bi i najobičnija logička matematička kontrola u odnosu na prosjek pojedine vrste kredita ili sredstava pokazala da se radi o grešci bilo stroja ili čovjeka.

Činjenica da je usprkos jasnih odredbi zakona koji uređuju poslovanje banaka, Uredbe o potrošačkim kreditima i drugih propisa, u svakodnevnom radu banaka nije dovoljno osigurana i efikasna kontrola njihove primjene, a prije svega lociranje odgovornosti na poslovodno-stručne radnike i radnike s posebnim ovlaštenjima za proizvedbu efikasnije interne kontrole, kao i samih izvršilaca-radnika koji neposredno rade na operativnim poslovima bankovnih usluga. Kod poslovanja s građanima, ovo je osjetljivo i evidentno kada se radi o visokim i učestalim kreditima pojedinaca koji koriste sve moguće pozitivne efekte dinarsko-deviznih dobitaka, bez stvarnog namjenskog ulaganja kredita zašto su dati. To bi radnicima banke trebalo i te kako biti signal da ukažu organima upravljanja i komisijama koje odobravaju te kredite, da se stvarno utvrdi kreditna sposobnost i namjenska upotrebljivost odobrenih kredita. U svakom slučaju ovdje se ponajmanje radi o onim korisnicima takvih kredita koji istinski rješavaju na trajnoj osnovici svoj stambeni problem ili samostalnu privrednu djelatnost.

Mjesto i uloga interne kontrole u bankama

Organizacija interne kontrole u bankama ima svoju specifičnost jer na određene odluke organa upravljanja utječu prijedlozi radnika radnih zajednica banaka, a nema povratnog utjecaja u slučaju da su prijedlozi dati pogrešno, nedovoljno stručno ili čak neobjektivno, da ne kažemo subjektivno. Istina, odredbama ZOKBS-a predviđeno je da radne zajednice banaka snose materijalnu sankciju ako je nenaplativost tražbina nastala krivnjom Radne

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for investment economy in associated banks did not have any significant bearing on the final decisions regarding certain investments, and the issue of their financing and permanent presence in all stages of a certain program or project’s implementation still has not been fully solved, just like the issue of these institutions’ responsibility for the success or failure of the concerned investment.

The Association of Yugoslav Banks launched a large project concerning the preparation of instructions for economical investments, but this did not get to be adopted in practice, so that the activities of the Association of Banks’ management bodies remained more in the field of current policies, primarily monetary and credit policy and negotiations concerning the main conditions for interest rates, and retail operations. Professional departments within the Association quite regularly develop and publish guidelines for technical banking operations, especially in the field of retail operations, and provide assistance by organizing occasional meetings and seminars. The minimum of common supervisory functions in the field of using socio-economic persons has not been agreed here either. Certain dilemmas have even been raised about who is to be held responsible in banks for the lack of implementation of monetary-credit policy measures, although such issues should have been solved according to the agreements of banks themselves, and in line with the provisions of their general, self-management by-laws. With regard to insights into the operations and supervision over the usage of funds of bank founders and other loan users, we should take a look back and see all the oversights and inconsistent definitions having existed so far in this function so important for the banks’ operations, so that the swi� and efficient solutions could be found for the future activities and operations. As a ma�er of fact, this is one of the most important issues and represents an integral part of the implementation of economic and financial stabilization assigned to banks.

Supervision and responsibility in retail operations

It is well known that technological processes

in banks are subject to the so-called preceding (preventive) and succeeding (posterior) supervision. It is particularly necessary to organize these in large-scale retail operations, both because of the speed of conducting such manipulations, and because of a potentially wider area for operational mistakes, but also because of possible irregularities and abuses. If we recall only three of the most important retail operations, i.e. savings and other deposits, in particular current accounts, and various types of loans, we witness numerous oversights, irregularities and abuses either by the citizens – bank services users, or, more and more frequently, by the bank employees conducting these operations and work tasks. Due to the automatic data processing, by means of “Anker” and other computers, in respect of savings, current accounts and other in- and out-payments at the increasing number of bank counters, a single person becomes a teller, liquidator and supervisor, hence the absence of additional, even if random, control of the mass documentation, allows for numerous discrepancies, irregularities and abuses. It takes quite some time to determine the discrepancies between the balances in savings booklets and in savings accounts, and overdra�s per current accounts reaching hundreds of millions of dinars in cheques without cover increasingly occur in this segment of retail operations. Years can go by before a part of this whole amount gets collected, which is in part caused by the insufficient cautiousness of bank tellers when it comes to liquidation of documents. Many banks fail to conduct necessary provisioning of coverage from the achieved income, not even in per mills of the concerned amount of funds, which may cause considerable negative income effects a�er a couple of years of such operations.

Loans utilized with no earmark are most present in retail operations in respect of very active FX and dinar transactions, but this is also the case when it comes to housing loans and loans for commercial retail purposes. The lack of preventive supervision (accuracy of documents and clients’ creditworthiness), and, more importantly, the lack of subsequent on-the-spot supervision, causes the increase in abuses and forgeries, and in the range of users

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zajednice, djelomičnim ili u cijelosti, otpisom na teret sredstava kojima raspolaže radna zajednica banke (član 100. ZOKBS-a). Do sada nije poznat ni jedan slučaj takve odluke bilo koje skupštine banke u zemlji, što je i normalno, jer dokumentaciju, podatke i obrazloženja daju radne zajedinice banaka gdje je slabo izražen na i djelovanje SRK ili autonomnih internih kontrola kao njihovih stručnih organa. Sve se uglavnom pravda poslovnim rizikom u poslovanju banke i otpisuje na teret prihoda banke, ili eventualno Fonda solidarne odgovornosti svih članova banke. Cjelokupno poslovanje banaka danas se, prije svega, pokriva brojnim odlukama, rješenjima i aktima organa upravljanja, pri čemu je sve izraženija funkcija kreditnih, zatim izvršnih odbora, dok skupštine banaka uglavnom deklarativno utvrđuju jednom do dva puta godišnje prezentirane podatke i pokazatelje tih organa i stručnih službi banaka. Kod nekih banaka je uvriježeno da skupštni poslovni izvještaj podnose poslovodni organi, i ako bi logično bilo da je to sinteza rada banke kao cjeline i prikaz aktivnosti, prije svega, organa upravljanja bankom.

Kao i udruženom radu, internu kontrolu u bankama moguće je locirati bilo kao sastavni dio Sektora, odnosno Direkcija računovodstva, kao neposredni organ podređen poslovodnom organu i organima upravljanja, ili pak u okviru pojedinog sektora poslovanja. Čak i tamo, gdje su općim samoupravnim aktima, nakon nove samoupravne transformacije banaka, interne kontrole bile predviđene kao sastavni dio rada i odgovornosti poslovodnih organa, kasnije su izostavljene i sve se svelo na jednu ili dve godišnje kontrole SRK. U praksi je interna kontrola najčešće normativno predviđena u pojedinom sektoru poslovanja, pa se događa da jedna te ista osoba izrađuje dokumenat, odnosno pravni akt banke i korisnika sredstava, te ista ta osoba to potpisuje i kao interna, pa čak i naknadna kontrola. Dio računovodstvenih službi banaka vrlo je zdušno to prenio na operativne sektore poslovanja, svodeći svoju aktivnost na izradu periodičnih obračuna i zaključenih računa, zaboravljajući potrebu efikasne i neprikosnovene kontrolne funkcije koju svagdje ima i treba imati upravo računovodstvo, a prije svega u bankovnom poslovanju. Zbog toga u praksi izostaju

naknadne kontrole obračuna aktivnih i pasivnih kamata, tečajnih razlika, obračuna prihoda i dohotka u fondove odnosno dohodak članova banaka, stvarna kontrola materijlnih troškova poslovanja banke i dr. Koliko bi prenijeta kontrola, u pojedinim sektorima, željela i htjela da podvrgne svoj rad internoj kontroli preprečavaju se brojni tekući operativni poslovi, nedostatak radnika bilo zbog odsustva, stručnog znanja ili sličnih razloga.

Ovakva situacija oko organizacije interne kontrole ili nadzora nad cjelokupnim poslovanjem banka u ažurnom i kontinuiranom slijedu rada i događaja nameće potrebu ocjene tog stanja i dogovora da se to praktički ostvari. Naše obaveze, prije svega banaka u dijelu financijskih obveza prema inozemnim bankama, traže veću organiziranost i odgovornost poslovanja banaka u zemlji. Počev od mjera monetarno-kreditne i devizne politike do primjene unutrašnjih mjera u poslovanju privrede, građana i drugih korisnika usluga banaka. Radi se o organiziranju preventive i naknadne kontrole u svim segmentima poslovanja banaka i što potpunijeg informiranja u njezinom djelovanju. Kontrolni postupci kod građana se ne bi smjeli svoditi samo na elektroničku obradu podataka, nego prije svega na namjensku kontrolu korištenja kredita sa do sada prepoznatljivim mahinacijama i zloupotrebama. Pogotovo kada je riječ o korištenju prinosa kamatne marže (razlike aktivne i pasivne kamate) koja u svom pozitivnom izrazu, ako nije rezultat realnih ekonomskih činioca, znači u stvari eksproprijaciju dohotka udruženog rada privrede koji to plaća visokom aktivnom kamatom, bilo na svoja depozitna ili pozajmljena ili inozemna kreditno-depozitna sredstva.

Banke bi se u odnosu na udruženi rad privrede, trebale jedinstveno dogovoriti, pored zakonskih obveza o minimumu radnji i postupaka kod davanja kredita za obrtne i investicijske potrebe i o mehanizmu kontrole kroz podatke i pokazatelje koje bi OOUR i bili dužni davati bankama, kao i terenskom uvidu kod OUR-a. Na temelju društvenog dogovora banke bi trebalo da sve to ugrade u svoje samoupravne opće akte i pravilnike i uputstva sa naznačenjem postupaka i radnika koji su dužni da to trajno provode, a napose kroz

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of loans with no earmark. None of the laws or regulations so far has denied the possibilities for banks to incorporate mandatory on-the-spot supervision, i.e. control of the purpose of utilizes loans, either housing or consumer ones, into their general, self-management by-laws for retail operations. Let us recall the example of consumer loans for the purpose of purchasing solid fuel stoves, when the extended loans exceeded the value of overall multiple production of such stoves in the country, with everything being reduced to obtaining a loan without one’s own deposit and a very successful exchange for ready money in the stores. Symptomatically, there was no reaction by the professional, supervisory bank bodies concerning the expansion of such loans, which was justified by the position that since “that other bank” does it, why would we be “less business-oriented”.

It is exactly in this sector that the efficiency of organization and actions of the internal control over banks operations is felt to a large extent, and even if internal supervisors are appointed according to the Law on Accounting, they mostly perform the function of current operations executors, less the formal and not at all the material control of the accuracy of documentation, which is the basis of the introduced changes in funds, loans and banks’ operational costs. Due to the automatic processing and calculation of interest, either to legal entities or individuals, these operations rarely get subject to additional individual control. Everyone is satisfied with the calculation gained from automatic data processing, although the practice recorded cases of considerable discrepancies due to the incorrect transfer of data from the computer to the document for income book-entry, which, in turn, led to significant differences and incorrectly presented income. In this case, even the simplest logical mathematical check against the average in a certain type of loan or funds would have shown that either a machine or a man had made a mistake.

The fact is that, despite the clear provisions of the laws regulating banks’ operations, the Decree on Consumer Loans and other relevant regulations, efficient supervision of their implementation is not sufficiently secured in the

banks’ everyday operations, first and foremost concerning the placement of responsibility on the managers, experts and employees with special authorizations to generate more efficient internal controls, along with the operatives themselves who are directly engaged in operative activities regarding banking services. In retail operations, this is particularly sensitive and evident when it comes to large and frequent loans to individuals who exploit all available positive effects of FX-dinar gains, without the actual investment of the extended loan for the previously specified purpose. This should be a certain signal for the bank employees to indicate to the management bodies and loan-extending commissions that they need to determine the actual creditworthiness and purposeful utilization of the extended loans. In any case, the smallest number of such users are those who actually use their loan to truly solve their housing problem or independent commercial activity problem on a permanent basis.

Place and role of internal control in banks

Organization of internal control in banks is specific because certain decisions passed by the management bodies can be influenced by the suggestions of the employees in the banking workers’ communities, but there cannot be any feedback impact in case these suggestions were incorrect, insufficiently professional or even subjective. Admi�edly, provisions of the Law on the Foundations of the Credit and Banking System (LFCBS) prescribe that the banking workers’ communities are to bear all material consequences if the claims could not be collected due to their fault. Workers’ communities conduct partial or full write-off at the expense of funds that are at the disposal of the banking workers’ community (Article 100 of the LFCBS). So far there has been no recorded cases of such a decision passed by any domestic bank’s assembly, which is only logical given that documentation, data and explanations are provided by the workers’ communities in the banks where the activities of the self-management workers’ supervision organs, or autonomous internal controls as their professional bodies, only bear a weak

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ocjenu rada i odgovornosti poslovodnih organa i radnika s posebnim ovlaštenjima i, u krajnjoj liniji, ocjeni rada radnih zajednica banaka čiji bi samoupravni organi trebali tražiti više računa o ostvarenju te odgovorne društveno-ekonomske funkcije odgovornih banaka.

Zaključak

Program dugoročne društveno-ekonomske stabilizacije naše zemlje, a naročito u dijelu koji se odnosi na poslovanje banaka, iziskuje i trajnu orijentaciju u pravcu kontinuirane kontrole i odgovornost svih koji rade i utječu na poslovanje banaka. Obaveze koje je naša zemlja preuzela, radi razrešenja devizno financijskih pitanja, impliciraju cjelishodno i odgovorno ponašanje u tekućoj provedbi mjera monetarno-kreditne politike i većeg stupnja financijske discipline svih poslovnih suradnika banaka, uz pretpostavku, da se to najprije odrazi i u svim poslovima i radnim zadacima banaka.

Objektivna i ažurna prethodna kontrola vezana prije svega na endogene, odnosno naknadna kontrola vezana na egzogene faktore, traži zajednički dogovor i rješenja koja će omogućiti jedinstvenu primjenu i rješenja u praksi. Zato je neophodno ažurirati i samoupravne opće akte koji bi uredili postojanje i djelovanje internih kontrola u bankama i njihov odnos i odgovornost prema organima upravljanja banaka, te SRK banaka. U te poslove i odgovornosti, kao sastavni dio, uključuju se i poslovodni organi i stručne službe u svom svakodnevnom radu i djelovanju, tako da to poprimi zajednički cilj i zadatke u službi članova banaka, radnih ljudi i građana koji su povjerili svoja sredstva poslovnim bankama.

Na nivou Udruženja banaka Jugoslavije i republika, kao i stručnih službi udruženih banaka, neophodno je dogovoriti minimum zajedničkih akcija, pokazatelja i evidencija koje bi se vodili, odnosno radnih postupaka u objavljivanju internih kontrola banaka radi osiguranja pravilnosti i zakonitosti u radu i poslovanju banaka i zaštiti sredstava, bilo depozitnih i kreditnih i ugroženih bilo kod društveno-pravnih subjekata ili građana.

Kao bitni organizacijsko-institucionalni elemenat organiziranja interne kontrole u bankama valjalo bi dogovoriti njezino lociranje

u određenom sektoru, kao i minimum stručno-tehničkih pretpostavki njezina djelovanja, bilo da se radi o kadrovima ili organizacijskim i društvenim rješenjima. To ni u kom slučaju ne može više biti samo stvar pojedine banke, nego njihovih udruženja i udruženih banaka jer to iziskuje i odgovornost koja je znatno šira u sadašnjem trenutku i buduće, nego do sada. Neophodno je organizirati prethodnu i naknadnu kontrolu kako u vezi sa pribavljanjem sredstava, tako još više njihovog korišćenja, praćenjem poslova i kontrolom korisnika tih sredstava. Zato je potrebno osigurati i određene evidencije i podatke da bi se dale adekvatne informacije članovima banke i drugim zainteresiranim društveno-političkim organima, a isto tako i najširu obavještenost građana kada se radi o njihovim sredstvima i usmjeravanjima iz tih sredstava. Taj dio podataka i informacija do sada bio je manjkav, a postojeća organizacija djelovanja stručnih službi banaka, posebno interne kontrole nije tome bitno doprinosila.

Na neka praktički moguća rješenja praćenja poslovanja članova banaka i drugih korisnika društvenih sredstava, autor ovog napisa dao je priloge u „Bančnom vestniku“ br. 9/79. pod nazivom „Ocena stanja sredstev, vlaganj in dohodkovnih rezultatov udeležencev združevanja dela in sredstev v organizacijah združenog deiprek bank“ (str. 248-266), zatim „Problematika bilanciranja sredstev in naložb v bankah“ također u „Bančnom vestniku“ br. 5/80. (str. 120-128), „Praćenje poslovanja članova osnovne banke“ u časopisu „Poduzeće-banka“ br. 9/81. (str. 36-46) i drugima, a postoje svakako i druga stručno-teorna i praktična rješenja u osnovnim i udruženim bankama.

Da bi se članovima banke neposredno pomoglo analizama i ocjenama njihova poslovanja od zaduženih radnika banaka, neophodno je jačati stručnu sposobnost bankovnih kadrova permanentnom osobnom nadogradnjom, kao i organizacijom stručnih dogovora, sastanaka i seminara. Za mlade kadrove svih profila valjalo bi obnoviti i obavezu polaganja stručnih pripravničkih ispita iz minimuma teorno-praktičnih znanja bankovno-financijskog poslovanja i ekonomike organizacija udruženog rada. Upravo nedovoljna stručnost pogoduje da se u

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influence. Everything mostly gets justified by business risk in banks’ operations, and wri�en off at the expense of the concerned bank’s income, or, alternatively, of the Fund for Joint and Several Responsibility of all bank founders. The entire banking operations are today, in the main, covered by numerous decisions, decrees and by-laws of the management bodies, with the function of credit and executive boards becoming more and more prominent, whereas banks’ assemblies, as a rule, once or twice a year perfunctorily verify the data and indicators presented by these bodies and professional bank departments. In some banks the practice is for the executive bodies to submit business reports to the assembly, although it would be reasonable to make this process a synthesis of activities of banks as a whole, and review of the activities, first and foremost, of the bank’s management bodies.

Just like in case of associated labour, internal control in banks can be positioned either as an integral part of the Accounting Sector, i.e. Department, as a body directly subordinated to the executive body and top management, or within a separate operational sector. Even in those cases where, according to general self-management by-laws, a�er the new self-management transformation of banks, internal controls were planned as integral parts of operations and responsibility of executive bodies, they were le� out later on and everything was reduced to one or two annual controls by self-management workers’ supervision organs. In practice, internal control is, as a rule, formally assigned to a certain operational department, so it happens that one and the same person prepares a document, i.e. a legal by-law of the bank and the funds user, and that this same person signs it in the capacity of internal, sometimes even additional control. Some accounting departments in banks rather wholeheartedly transferred this onto the operational departments, reducing their own activities to the preparation of interim and final accounts, forge�ing about the need for efficient and inviolable supervisory function that lies and should lie precisely with the accounting department, especially when it comes to banking operations. This is why in practice additional controls of active and

passive interest rates calculations are le� out, along with the controls of foreign exchange rate differentials, calculations of income and profit of funds, i.e. of bank founders’ income, actual supervision of material operations costs of the bank, etc. Even if the transferred control, in certain departments, would like to subject its operations to internal control, there are numerous current operations to stand in the way, along with the lack of employees, either due to sick-leaves, professional knowledge, or such similar reasons.

Such a situation regarding the organization of internal control or supervision over the entire operation of banks in the up-to-date and continuous flow of activities and events imposes the need of assessment of the concerned position and agreement on how to implement this in practice. Our obligations, primarily the banks’ financial obligations towards foreign banks, demand higher level of organization and responsibility of banking operations in the country. Starting from the measures of credit-monetary and foreign exchange policy, to the implementation of internal measures concerning commercial operations, retail sector and other banks services users. This implies organization of preventive and additional control in all segments of banks’ operations, and as complete as possible communication within its functioning. Supervisory activities in retail operations must not be reduced only to electronic data processing, but should include control of earmarked loans’ utilization, focusing on all machinations and abuses recognized so far. This particularly refers to the exploitation of interest margin returns (difference between active and passive interest) which, when positive, if not a result of the real economic factors, actually suggests the expropriation of income of the associated labour organizations which have to pay for it by means of a high active interest, whether on their deposited or borrowed funds, or on their foreign credits/deposits.

The banks should, in relation to the economy’s associated labour, reach a uniform agreement about the minimum actions and procedures, in addition to regulatory obligations, concerning the extension of loans for working capital and investment purposes, and about the control mechanism by means

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praksi zanemaruju ekonomske analize i ostali stručni postupci u operativnim poslovima banaka, što doprinosi spomenutim propustima, nedostacima, nepravilnostima i zloupotrebama društvenih sredstava u bankama.

Međutim, ukoliko istovremeno ne postoji stručno odgovorna interna kontrola, u

bankama, teško će se jačati kvalitet rada i odgovornost radnika, a samim tim i doprinositi racionalnom i efikasnom djelovanju novog samoupravnog bankarstva. Na tom planu je, kao što je naprijed istaknuto, potrebno povesti zajedničku akciju banaka preko Udruženja banaka i udruženih banaka i usvojiti osnovne

... ukoliko istovremeno ne postoji stručno odgovorna interna kontrola, u bankama, teško će se jačati kvalitet rada i odgovornost radnika ...

... if, at the same time, there is no professional, competent internal control in banks, it will be difficult to increase the quality of operations and responsibility of employees ...

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of data and indicators that associated labour organizations would be obliged to submit to banks, as well as about on-the-spot insight into associated labour organizations. Based on a social compound, banks should integrate all this into their general self-management by-laws and rulebooks and guidelines, specifying procedures and employees to be permanently in charge of this segment, in particular through the assessment of operations and responsibilities of the executive bodies and employees with special authorizations, and, ultimately, the assessment of operations of workers’ communities of banks, whose self-management bodies should demand a more cautious approach to the implementation of this responsible socio-economic function of the responsible banks.

Conclusion

The program of long-term socio-economic stabilization of our country, especially in its part related to banks’ operations, also demands a permanent orientation towards the continuous control and responsibility of everyone involved in and influencing banks’ operations. Obligations undertaken by our country with a view to resolving the financial FX issues imply a purposeful and responsible behaviour concerning the current implementation of credit-monetary policy measures and a higher level of financial discipline of all business partners of banks, with the assumption that this will first be reflected in all operational tasks conducted by banks.

Objective and up-to-date preventive supervision, mostly linked to endogenous factors, and additional supervision linked to exogenous factors, require a common agreement and solutions that would enable a uniform implementation and solutions in practice. Therefore, it is also necessary to update the general, self-management by-laws that would regulate the existence and functioning of internal controls in banks and their relationship and responsibility towards the banks’ management bodies and self-management workers’ supervision organs in banks. These operations and responsibilities involve executive bodies and professional

departments, as their integral part, in their daily operations and functioning, assuming a common goal and tasks in the service of bank founders, working people and citizens who entrusted their funds to commercial banks.

At the level of the Association of Yugoslav Banks and the republics, as well as the professional departments within associated banks, it is necessary to agree on a minimum of joint actions, indicators and records that would be kept, i.e. working procedures in disclosing internal controls in banks with a view to ensuring regularity and legality in operations and functioning of banks, along with the protection of funds, either deposits or credits, concerning both legal entities and individuals.

As an important organizational and institutional element of internal control implementation in banks, an agreement should be reached regarding its location in a certain sector, along with the minimum of professional and technical assumptions of its functioning, whether it comes to personnel or organizational and social solutions. This can, by no means, be a ma�er of an individual bank any longer, but a ma�er of banks’ associations and associated banks, since it demands responsibility much wider in the present moment and in the future, than in the past. It is necessary to organize preventive and additional supervision concerning the procurement of funds, and, more importantly, their utilization, monitoring of operations and supervision over the users of those funds. Therefore, it is necessary to provide certain records and data in order to supply adequate information to the bank founders and other interested socio-political organs, and to ensure the highest possible awareness of citizens concerning their funds and deployment of these funds. This segment of data and information has been flawed so far, and the existing organization of professional bank departments, in particular internal control, has not contributed to it significantly.

The author of this article offered some proposals concerning the possible practical solutions in respect of monitoring of operations of bank founders and other social funds users in “Bančni vestnik” issue no. 9/79, under the title “Ocena stanja sredstev, vlaganj in dohodkovnih

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metode, organizacijska rješenja i postupke u sprovođenju nadzora i kontrole poslovanja, kako korisnika kredita i drugih udruženih sredstava privrede, tako i građana i samog funkcioniranja tehnologije svakodnevnog rada na poslovima i radnim zadacima radnika radnih zajednica banaka.

Zaključno valja napomenuti da su u pojedinim republikama najviši društveno-politički organi u kontekstu mjera i aktivnosti koje trebaju ubrzati odgovarajuće integracijske

tokove, racionalnost i odgovornost banaka, na prvo mjesto stavili, a napose, kada je riječ o ocjeni i odgovornosti budućih ulaganja i njihove pravilne upotrebe, i kod banaka i kod organizacija udruženog rada. Drugim rečima, ubuduće ne može biti bijega od odgovornosti nijednog subjekta cjelokupne društvene reprodukcije s osobitim naglaskom na novu i odgovorniju ulogu organa upravljanja, poslovodnih stručnih i drugih organa i službi bankarstva u cjelini.

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rezultatov udeležencev združevanja dela in sredstev v organizacijah združenog deiprek bank” (p. 248-266), then “Problematika bilanciranja sredstev in naložb v bankah”, also in “Bančni vestnik” issue no. 5/80 (p. 120-128), “Monitoring of operations of basic banks’ members“ in the magazine „Company-bank“ issue no. 9/81 (p. 36-46), etc., and there are certainly other theoretical and practical solutions in respect of basic and associated banks.

In order to directly assist bank founders by providing analyses and assessments of their operations by competent bank employees, it is necessary to strengthen professional capabilities of bank personnel by means of permanent personal upgrading, as well as the organization of expert negotiations, meetings and seminars. When it comes to young employees of all profiles, we should restore the obligation of taking professional apprentice exams in the minimum of theoretical and practical knowledge of banking and finance, and in economics of associated labour organizations. It is exactly this insufficient expertise that causes the neglect of economic analyses in practice, along with other professional procedures in banks’ operations, which, in turn, contributes to the occurrence of mentioned oversights, defects, irregularities and abuses of social funds in banks.

However, if, at the same time, there is no professional, competent internal control in banks, it will be difficult to increase the quality of operations and responsibility of employees, and thus contribute to the rational and efficient functioning of the new self-managed banking. In this respect, as mentioned above, it is necessary to launch a joint action of banks through the Association of Banks and associated banks, and adopt the basic methods, organizational solutions and procedures concerning the implementation of supervision and control, both over users of loans and other associated funds in the economy, and citizens and the functioning of technology in daily operations and work tasks of employees from workers’ communities of banks.

In conclusion, it should be mentioned that the highest socio-political bodies in certain republics ranked rationality and responsibility of banks as the most important in the context of measures and activities that should accelerate the appropriate integration flows, especially when it comes to assessment and responsibility of subjects to entire social reproduction, with a special focus on the new and more responsible role of management bodies, executive, professional and other organs and bank departments in the banking system as a whole.