The implementation of financial reporting regulative in budget accounting on the example of budget users in Istrian region

Pravilnikom o financijskom izvještavanju u proračunskom računovodstvu (N.N. 3/15, 93/15 i 135/15) propisuje se oblik i sadržaj financijskih izvještaja, razdoblja za koja se financijski izvještaji sastavljaju te obveza i rokovi njihova podnošenja. Cilj im je dati informacije o financijskom položaju i uspješnosti ispunjenja postavljenih ciljeva poslovanja proračuna te proračunskih i izvanproračunskih korisnika. Odredbe propisane ovim Pravilnikom odnose se na državni proračun, proračune jedinica lokalne i područne (regionalne) samouprave te proračunske i izvanproračunske korisnike državnog proračuna i proračuna jedinica lokalne i područne (regionalne) samouprave, a isti su usklađeni Zakonom o proračunu (N.N. 87/08, 136/12 i 15/15) i utvrđeni su u Registru proračunskih i izvanproračunskih korisnika.The Rule book of financial reporting in budget accounting (NN 3/15, 93/15 and 135/15) prescribes the form and content of financial statements, the periods for which financial statements are prepared as well as obligations and deadlines of their submission. Their aim is to provide informations about the financial position and performance by implementating the business objectives of budget as well as budgetary and extra-budgetary users. The regulations prescribed in this Rule book relate to the state budget, the budgets of local and regional governments as well as budgetary and extra-budgetary users of the state budget and the budgets of local and regional governments, and they were coordinated by the Budget Act (N.N. 87/08, 136/12 i 15/15) and established in the Register of budgetary and extra-budgetary users