TFL Vsebine / Revija SIR*IUS

Sredstva na računih proračuna občine na dan 31. 12. je bilančna kategorija, ki ima pri planiranju proračuna in pripravi zaključnega računa ter tudi za samo izvrševanje proračuna občine velik pomen. Vendar ni dovolj, da občina pozna samo stanje sredstev, poznati mora tudi strukturo. Če občina v zaključnem računu proračuna ugotovi, da je pri pripravi proračuna planirala bistveno drugačen znesek sredstev na računih proračuna, ga mora upoštevati in po potrebi v najkrajšem možnem času pripraviti rebalans proračuna. Če pa ugotovi bistveno drugačno strukturo sredstev, je to lahko še večji problem.

The remaining balance of funds as of December 31 in the municipal budget accounts is a balance-sheet category that plays a significant role in budget planning, the preparation of the final account, and the actual execution of the municipal budget. However, it is not sufficient for a municipality to know only the amount of funds, it must also be familiar with their structure. If, in the final account of the budget, the municipality finds that it had planned a substantially different amount of remaining funds in the budget accounts, it must take this into account and, if necessary, prepare a budget revision as soon as possible. If, however, it finds that the structure of the remaining balance differs significantly, this may represent an even greater issue than the amount itself.