Data about direct and indirect state and municipal budget users, budgets, managers of resources of the Single Treasury Account system, supervisors of general government revenue and accounts, and other information as stipulated in the Provision of Payment Services for Budget Users Act are kept and updated daily in the Register of Budget Users.

Direct users of the national or municipal budgets are:

• national and municipal bodies and organisations, including municipal administrations established by law, municipal ordinances or other legal acts,
• sub-municipal units that are legal persons.

Indirect users of the national or municipal budgets are legal persons:

• with the legal form of organisation of public institutions, public agencies or public trust funds established and owned by the state or a municipality,
• that perform public services, activities in the public interest or other tasks carrying out public functions, and
• that receive financing from the state or municipal budgets, the Health Insurance Institute of Slovenia or the Pension and Disability Insurance Institute of Slovenia or other sources.

Other entities considered as indirect users:

• the Health Insurance Institute of Slovenia and the Pension and Disability Insurance Institute of Slovenia,
• public institutions, public agencies and public trust funds established by indirect users,
• self-governing national communities, and
• the Chamber of Agriculture and Forestry of Slovenia and public institutions established by the Chamber of Agriculture and Forestry of Slovenia.

The primary register for direct budget users is the Public Payments Administration of the Republic of Slovenia, while the Agency of the Republic of Slovenia for Public Legal Records and Related Services is the primary register for indirect budget users.

Within the Register of budget users, the Public Payments Administration of the Republic of Slovenia keeps and maintains data on various types of accounts, namely:

• budget users' sub-accounts, which are intended to provide payment services to budget users,
• treasury state and municipal sub-accounts, which are intended to manage monetary assets of the Single Treasury Account system,
• general government revenue sub-accounts, to which compulsory charges are wired,
• specific accounts with zero balance opened at commercial banks that can only be used by budget users for deposit and withdrawal of cash,
• specific dedicated transaction accounts opened at the Bank of Slovenia intended for the use of funds stipulated in the Provision of Payment Services for Budget Users Act,
• memorandum accounts for accounts opened outside of the Single Treasury Account system locally or abroad that can be opened in accordance with the Provision of Payment Services for Budget Users Act, and
• internal sub-accounts necessary for the appropriate provision of payment services.