KONTROLA I ODGOVORNOST U POSLOVANJU BANAKA

vreme prošlo, vreme sadašnje
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.)
bankarstvo �� - ��
Branko Žauhar
KONTROLA I
ODGOVORNOST
U POSLOVANJU
BANAKA
��
times past, times present
bankarstvo �� - ��
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
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
bankarstvo �� - ��
P
očetkom 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
��
bankarstvo �� - ��
A
��
t 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 bylaws 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
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
bankarstvo �� - ��
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
��
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.
bankarstvo �� - ��
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. selfmanagement 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 nonimplementation of measures imposed by creditmonetary 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, specialpurpose 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
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 ZOKBSa 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
bankarstvo �� - ��
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 građanimakorisnicima 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 štednokreditne 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.
��
bankarstvo �� - ��
��
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, selfmanagement 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 severalmillion 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.
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 društvenopravnih 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 ekonomskofinancĳske 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,
bankarstvo �� - ��
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 subjektivnoobjetivnih 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
��
bankarstvo �� - ��
��
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 cheapinflationary dinar.
Certain associated banks, a�er the selfmanagement 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
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
bankarstvo �� - ��
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 deviznodinarskim 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
��
bankarstvo �� - ��
��
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
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
bankarstvo �� - ��
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
��
bankarstvo �� - ��
��
of loans with no earmark. None of the laws or
regulations so far has denied the possibilities
for banks to incorporate mandatory on-thespot 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
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 monetarnokreditne 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 stručnotehničkih 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
bankarstvo �� - ��
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.
��
bankarstvo �� - ��
��
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
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 ...
bankarstvo �� - ��
... 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 ...
��
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 bylaws 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 selfmanagement bodies should demand a more
cautious approach to the implementation of
this responsible socio-economic function of the
responsible banks.
bankarstvo �� - ��
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 bylaws that would regulate the existence and
functioning of internal controls in banks and
their relationship and responsibility towards
the banks’ management bodies and selfmanagement 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
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.
bankarstvo �� - ��
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 društvenopolitički organi u kontekstu mjera i aktivnosti
koje trebaju ubrzati odgovarajuće integracĳske
��
bankarstvo �� - ��
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. 120128), “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.

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