Oditor, Vol. IV, No. 01/2018

STATISTICAL REPORTING OF BUDGETARY USERS
Aleksandar Petković[2]

Date received: 24.06.2017.
Date accepted: 11.07.2017.

UDK: 005.311.121:336.14
657.631.6
JEL:H83

Apstract

Direct and indirect users of budget funds are obliged to report during the financial year on the use of approved funds for the realization of their activities. Legislation and by-laws regulate the manner of submitting data on the implementation of the budget. In addition to the aforementioned regulations, budget users are obliged to comply with the provisions of the International Public Sector Accounting Standards (IPSAS) when drafting and publishing financial statements. Based on data provided by all budget users, a unique “Complex Annual Report for Budget Users” is created. This report presents the initial information on budget users for the creation of statistical reports at the state level and statistical indicators of the state sector’s operations in the total macroeconomic accounts and the most important macroeconomic aggregates for the Republic of Serbia.

Keywords: statistical reporting, International Public Sector Accounting Standards (IPSAS), national accounts, budget users.

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[2] Aleksandar Petković, Serbian military, Central logistic base, Niš, Phone: 060/389-49-62, e-mail: aleksandar.pet03@gmail.com