Public Sector Accounting, Auditing and Control in Slovenia

Abstract

‘Public sector accounting, auditing and control in Slovenia’ by Tatjana Jovanović offers a concise and comprehensive overview of the characteristics of the budget process, from budget planning through budget execution to budgetary accounting and financial reporting in Slovenia, with attention given to the links between these processes and regulatory frameworks. The chapter also draws attention to the organisation of the country and its territorial structure, the coverage of the public sector and the main features of public funding and audit and other oversight practice. The chapter concludes with the notion of challenges and future development paths in public sector accounting and auditing in Slovenia that this EU country is likely to face with, i.e. harmonisation towards the accruals implementation through a new accounting legislative framework set-up.