Law on the Implementation of the Budgets of the Republic of Slovenia for 2013 and 2014 /ZIPRS1314/ Official Gazette of the Republic of Slovenia, No 104/2012
Article 51 stipulates that indirect users of the state and municipal budgets, as well as the ZZZS and ZPIZS, must submit a half-yearly report (all business events that have taken place up to 30 June of the current year) by 15 August at the latest. This covers all activities that take place at the end of the financial calendar year. At the same time, it states that all the bookings that were necessary for the half-yearly closing must be reversed on 1 July. The purpose of this reporting is only to control the use of money, in particular unjustified spending and unintended spending.
The Law on the Execution of the Budgets of the Republic of Slovenia for 2013 and 2014 /ZIPRS1314/ Official Journal of the Republic of Slovenia, No 104/2012 (Article 51) states that the indirect users of the state and municipal budgets shall prepare this report no later than 15.8.2013 for the competent ministry or mayor (founder and financier). The format is in writing, and the legal basis is the rules for the preparation of the annual report. If an excess of expenditure over revenue is recorded in the operation of the public service, a recovery plan shall be annexed. The recovery plan shall contain the measures to balance the expenditure and revenue from the public service in both the financial plan and the outturn account (this shall be prepared on an accrual basis by the indirect budget users).
The legal basis is therefore the rules for the preparation of the annual report.
Has anyone asked themselves, looked at the practicalities of what this means?
It means 8 forms and a business report!
The basis for the preparation of the forms is the numerous posting of claims, which otherwise were not necessary in the half year, for grants from the ministry, municipalities, project collaborations, other sources for the extended activities that our managers so heartily want to offer to the users and go beyond the standard! Anyway, all year round we are tracking how we receive the grants and other agreed and market income!
The basis for the preparation of the forms is also the half-yearly depreciation account! And on and on and on...!
I propose that this article be deleted and that an explanation be given as to why it was introduced in the first place. There are already enough unnecessary activities and processes with no impact.