смисао праћења је да се види постоји ли сумња у узвратна давања кроз трансфере оних који су добили буџетска средства ка функционерским фирмама.
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text book definition of "kickbacks" i.e. some of the money paid to the supplier of goods or services, or recipients of various grants and subventions is "kicked back" to those who approved or influenced the decision of the paying company / institution.

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Note added at 1 hr (2021-09-26 11:44:24 GMT)
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a technical detail: giving "kickbacks" to companies owned by officials [=> "функционерским фирмама"] (instead of throwing kickbacks to those civil servants / public officials / politicians directly) is just one of many possible forms of kickbacks - the definition given in the ST is too narrow and probably lagging few steps behind the "creativity" of the practitioners in that field.

KEY TAKEAWAYS

A kickback is an illegal payment intended as compensation for preferential treatment or any other type of improper services received.

Kickbacks are often referred to as a type of bribery.

While kickbacks can take many different forms, they all feature some sort of collusion between two parties.

Paying or receiving kickbacks is a corrupt practice that interferes with an employee's or a public official’s ability to make unbiased decisions.

or a longer version of the "instruction manual":

https://www.investopedia.com/terms/k/kickback.asp