TFL Vsebine / Revija SIR*IUS

Public fees and (non)application of budget universality principle

Zaradi zmanjševanja proračunskih prihodkov je opredelitev (ne)namenske porabe proračunskih prihodkov pogostejša tema razprav pri nastajanju proračuna kot tudi pri revidiranju porabe proračunskih sredstev. Ker potrebe po proračunskem financiranju presegajo proračunske zmožnosti, je marsikdaj težko zagotoviti namenskost porabe sredstev znotraj proračuna. Zato se vedno pogosteje pojavljajo zakonske ureditve, ki določajo izjeme pri nakazovanju javnih dajatev v proračun ter določajo pripadnost dajatev drugim pravnim osebam. S tem pa se odpira vprašanje, ali take ureditve še izpolnjujejo pogoj ustavnih načel enotnosti in popolnosti proračuna in kdo je sploh lahko upravičenec do prejemanja prihodkov iz naslova javnih dajatev. Zato so v prispevku povzeta stališča tako Ustavnega sodišča RS kot tudi Računskega sodišča RS, saj se predvsem v revizijah Računskega sodišča RS pogosto pojavljajo vprašanja popolnosti proračuna kot ene temeljnih revizijskih predpostavk pri revidiranju države in lokalnih skupnosti. Opozorjeno pa je tudi na nekatere dileme, do katerih se bo treba še opredeliti v prihodnje.

Due to reduced budget revenue, the definition of (in)eligible use of budget revenue has become an increasingly frequent topic of discussion in the drawing up of the budget and in auditing the use of the budget funds. Since budgetary financing needs exceed the budgetary dimensions, it is often difficult to ensure the eligible use of funds within the budget. This is the reason for the increasing number of regulations which provide for exceptions to the payment of public fees to the budget and determine the fees to belong to other legal persons. A question is thus raised whether such regulations still meet the condition of constitutional principles of budget integrity and universality and, of course, who may actually be the beneficiary to receive the revenue from public fees. To this end, the article summarises the positions of both the Constitutional Court and the Court of Audit in the matter concerned, since notably the audits of the Court of Audit often cover questions related to the universality of the budget as one of the fundamental audit assumptions in audits of the state and local communities. Also highlighted are some dilemmas which will still have to be addressed in the future.