Abstract
‘Public sector accounting, auditing and control in Serbia’ by Biljana Josipović Rodić provides brief assessments on the territorial organisation, scope of the public sector and distribution of public revenues, regulatory and institutional framework of the budget system, formulation of central government and local government budgets, state of play of the accounting and financial reporting, state audit, budget oversight, internal audit and internal control systems. The chapter concludes with the notion of challenges and future development paths in public sector accounting and auditing that Serbia as the candidate country in the accession to the EU is likely to face. Special attention is put on the challenge regarding transition to accruals and IPSAS/EPSAS, given that in Serbia budgetary accounting is based on a cash basis.
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Notes
- 1.
Demographic Yearbook in the Republic of Serbia, 2014, Statistical Office of the Republic of Serbia, Belgrade, 2015.
- 2.
Official Gazette of the Republic of Serbia is the English translation of the Službeni glasnik Republike Srbije, which is the public record where all laws, regulations, decrees, appointments and official decisions passed in the Parliament or adopted by the Government are published in Serbian language and are released in the public domain, available at http://www.slglasnik.com/.
- 3.
http://webrzs.stat.gov.rs/WebSite/repository/documents/00/02/07/26/Statisticki_kalendar_2016.pdf. Accessed 2 October 2017.
- 4.
http://www.mfin.gov.rs/?change_lang=en. Accessed 14 September 2016.
- 5.
https://www.trezor.gov.rs/index.php?language=en. Accessed 25 September 2018.
- 6.
http://www.dri.rs/. Accessed 23 May 2015.
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Josipović Rodić, B. (2019). Public Sector Accounting, Auditing and Control in Serbia. In: Vašiček, V., Roje, G. (eds) Public Sector Accounting, Auditing and Control in South Eastern Europe. Public Sector Financial Management. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-03353-8_4
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DOI: https://doi.org/10.1007/978-3-030-03353-8_4
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