TFL Vsebine / Revija Poslovodno računovodstvo

Javne finance so že po definiciji pod budnim očesom javnosti. Poročanje v proračunskem procesu, ki sledi predvsem načelu transparentnosti, je za javnost in zunanje uporabnike zelo natančno opredeljeno, medtem ko notranje poročanje ni tako formalizirano, vendar so izhodišča za njegovo zasnovo podana v smernicah notranjega nadzora javnih financ. Informacijski sistem notranjega poročanja v proračunskem procesu, ki zajema praktično vse organizacijske enote v občini ter zahteva pretok informacij preko vseh akterjev, vključenih v faze proračunskega procesa, je izredno zahtevna naloga prilagojena potrebam posamezne lokalne skupnosti.

Public finances are, by definition, under the watchful eye of the public. Budgetary reporting follows primarily the transparency principle therefor reporting to the public is very precisely prescribed. On the other side internal budgetary reporting is not so formalized, but its starting point is based on guidelines for internal control of public finance. The information system of internal reporting in the budgetary process which encompasses practically all organizational units within the municipality and requires the flow of information among all actors involved in each specific phase of budgetary process, is a very demanding task suited on the needs of each municipality.