Przestrzeganie zasad rachunkowości - sektor finansów publicznych

• Authors: Janina Bielak

Title variants

EN

Principles of Public Sector Accounting and NIK’s Findings with Regard to Compliance with these Principles

• Languages of publication: PL

Abstracts

EN

The article presents the legal basis for accounting and reporting of public finance sector organisational units. It depicts the principles of accounting and observes the variety thereof in the sector. Special attention is placed on solutions that differ from those set out in the Act on accounting, mainly on cash accounting related to revenues and expenditures, and on various reporting systems. The article also discusses the results of the audit conducted by the Supreme Audit Office in selected state budget units. According to the findings of this audit, those units did not pay sufficient attention to accounting that would comprise more than budget reporting needs, while their financial statements did not present their material and financial situation in a reliable and clear manner.

Keywords

EN

budgetary unit; budget accounting; reporting; public finance sector; principles of accounting; revenues and expenditures

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2016
• Volume: 61
• Issue: 4 (369)
• Pages: 75-83

Dates

published

2016-08

Contributors

author

Janina Bielak

• Najwyższa Izba Kontroli

Identifiers

ISSN

0452-5027