EN
The paper is an attempt to formulate a definition of the liability for breach of public finance discipline, and the concept of breach of public finance discipline. According to the present author, a breach of public finance discipline is any action or failure to act by entities indicated in Art 4 of the Act on Liability for Breach of Public Finance Discipline that contradicts provisions of the law regulating the management of property and the management of public resources, and disturbs the order of public finances. A breach of discipline may occur in four areas: collection of public resources, spending of public resources, incurring of obligations, as well as obligatory inventory making and reporting, and failure to conduct an internal.