Professional paper

Fiscal Responsibility of Spending Agencies

KRISTINA KOŽAR PEREZ ; HRVATSKI ŠUMARSKI INSTITUT

Abstract

Budgetary accounting is defined by the Budget act and a number of other regulations in field of budgetary accounting. These regulations apply to public beneficiaries financed from state budget funds and local budgets. Budget classifications
and the basic principles of accounting are the basis of accounting. The function of budget clarification is to ensure the monitoring of revenues and expenditures in a way that allows the preparation of reports which will be comparable with other
countries. Within the accounting it is necessary to ensure control of the applications of budgetary principles through fiscal responsibility and fiscal policies. In this paper we describe the fiscal rules imposed on users of budgetary funds defined by
Fiscal act in order to harmonize procedures for users. Fiscal responsibility of budgetary beneficiaries is determined considering the system of fiscal rules laid down by different business areas.

Keywords

fiscal rules; fiscal responsibility; budgetary accounting

Hrčak ID:

87545

URI

https://hrcak.srce.hr/87545

Publication date:

20.8.2012.

Article data in other languages: croatian

Visits: 2.398 *