Consolidated balance sheet of central and local governments
The consolidated balance sheet of the central and local governments is the act of the Government of the Republic of Slovenia whereby the consolidated balance of assets held by the central and the local governments as at 31 December of the current year are presented.
Stages of preparation of the consolidated balance sheet of the central and local governments
- Collection of data from balance sheets of all state and municipal budget users (Agency of the Republic of Slovenia for Public Legal Records and Related Services)
- Control, consolidation and analysis of collected data
- Consolidation of balance sheets of all state and municipal budget user
- Preparation of the report as governmental act
Levels of consolidation
- First level: consolidation of receviables and liabilities beetwen the budget users in the same budget
- Second level: consolidation of assets in management (undirect public users are not the owner of their assets)
- Third level: consolidation of receviables and liabilities beetwen the budget users in the different budget
For further information, please contact pb.mf@gov.si.