Acta Univ. Agric. Silvic. Mendelianae Brun. 2014, 62, 1537-1543
Published online 2015-01-17

Financial – Accounts View on the Governmental Expenses and the Autonomy Administration in the Conditions of the Slovak Republic

Marián Kočner

Department of Enterprise’s Information Systems, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Tr. A. Hlinku 2, 949 76 Nitra, Slovak Republic

The extension of state activities currently raises the need to fund specific public projects in the area of the infrastructure, ecology, or the entire expenditure programs in the field of education, health and social care and culture. Into the accounts methodology of the national and autonomy administration were introduced the transfers which represent prevalent expenses, capital expenditures, grants, subsidies and contributions. From an accounting perspective views there is an important fact from which the transfer passes, respectively whether the transfer is provided by the founder, the transfer by another entity within the public administration, or the transfer goes from an entity outside of the public administration. Watching transfers is important for the subsequent preparation of consolidated financial statements and summary financial statements of the public administration. The aggregate accounts of government administration in 2012 expanded by another group of accounting entities namely the state enterprises, RSR, Eximbanka and other public entities.


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