TFL Vsebine / Revija SIR*IUS

Challenges of fixed asset accounting in public institutions

Računovodenje osnovnih sredstev se v javnem sektorju bistveno razlikuje od tovrstnega računovodenja v zasebnem sektorju zaradi posebnosti pri financiranju nabave osnovnih sredstev. Temeljno pravilo, ki so ga pri računovodenju osnovnih sredstev javni zavodi obvezani upoštevati, je, da morajo obračunavati amortizacijo po predpisanih stopnjah. Knjiženje stroškov amortizacije pa je odvisno predvsem od tega, ali so ti stroški pokriti z ustvarjenimi prihodki ali ne. Če niso, se stroški amortizacije pokrijejo v breme obveznosti do virov sredstev. Stroški amortizacije ne morejo in ne smejo biti razlog za izkazovanje negativnega izida v javnih zavodih. V prispevku so poudarjene tudi aktivnosti, ki pomembno vplivajo na pravilnost računovodenja osnovnih sredstev, kot so redni letni popis, ravnanje s stvarnim premoženjem in prenos osnov- nih sredstev v upravljanje javnim zavodom s strani ustanovitelja.

Accounting for fixed assets in the public sector differs significantly from such accounting in the private sector, due to the specifics of financing the purchase of fixed assets. The basic rule that public institutions are obliged to consider when accounting for fixed assets is the calculation of depreciation at prescribed rates, and the recording of depreciation costs depends primarily on whether these costs are covered by generated revenues or not. If they are not, AMT costs are covered by liabilities to sources of funds. AMT costs cannot and should not be a reason for showing a negative result in public institutions. In the article, I also emphasize activities that significantly affect the correctness of fixed assets accounting, such as the regular annual inventory, handling of tangible assets and the transfer of fixed assets to the management of public institutions by the founder.