Financing and accounting in sports associations

Djelatnost neprofitnih organizacija usmjerena je javnom interesu. Organizirana je u većini slučajeva kroz pravni oblik udruga i u funkciji je pružanja usluga neprofitnog karaktera. Financijsko poslovanje i računovodstvo neprofitnih organizacija uređeno je Zakonom o financijskom poslovanju i računovodstvu neprofitnih organizacija te pripadajućim pravilnicima. Zbog porasta broja neprofitnih organizacija, a time i povećane potrošnje javnog novca dolazi do većih kontrola i nadzora poslovanja. U tom kontekstu, zakonom je određena i obveza dostave financijskih izvještaja neprofitnih organizacija nadležnom tijelu te njihova objava kroz Registar neprofitnih organizacija vođenim od strane Ministarstva financija. Predmet rada je prikaz računovodstvenog okvira s naglaskom na specifičnosti djelatnosti sportskih udruga. U radu je istražena djelatnost i financiranje sportskih udruga te je na primjeru udruge, Školskog sportskog saveza Grada Zagreba prezentirana primjena tog zakonskog okvira s naglaskom na izvore financiranja, računovodstvo i sadržaj financijskog izvještavanja.The activities of non-profit organizations are focused on the public interest. In the most cases, non-profit organizations are organized through the legal form of the association and in the function of providing non-profit services. The financial operations and accounting of non-profit organizations are regulated by the Law on Financial Operations and Accounting of Non-Profit Organizations, which belong to the associated regulations. Due to the increase in the number of non-profit organizations and thus increase in the spending of public money, it leads to greater controls and supervision of business. In this context, the law also states the obligation to submit financial reports of non-profit organizations to the competent body for their publication through the Register of non-profit organizations maintained by the Ministry of Finance. The subject of the paper is the presentation of the accounting framework with an emphasis on the specifics of the activities of sports associations. The paper examines the activities and financing of sports associations and, on the example of associations, the School Sports Association of the City of Zagreb, presents the application of this legal framework with emphasis on sources of financing, accounting and the content of financial reporting