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Introduction
Treasury general ledger within
the treasury performs following tasks:
Consolidated
balance sheet of the central and local
governments
Consolidated balance sheet of the central
and local governments shows the consolidated
assets of state and municipality on 31st
of December. Base for the setting up the
balance sheet are data from balance sheets
of budget users reduced for reconciled
value of creditors and liabilities between
budget users. More...
Accounting the liquidity
management of state TSA includes following
tasks:
- accounting liquidity management of
state TSA,
- preparing the accounting rules and
accounting system for accounting liquidity
of state TSA,
- supporting the management of liquidity
of state TSA and
- cooperation in preparation of legislation.
More about Accounting the liquidity
management of state ...
System
of subaccounts of public finance revenues
(e-contact: mf.jfp@mf-rs.si)
System of subaccounts of
public finance revenues includes:
- subaccounts of public finance revenues,
- Public Payments Administration of
the Republic of Slovenia, an institution
managing the above subaccounts and
reporting on transactions in these
accounts,
- supervisors of subaccounts of public
finance revenues who supervise payments
into the accounts and reconcile their
evidences with data of Public Payments
Administration of the Republic of Slovenia
- Treasury General Ledger performing
following tasks:
- maintaining the regulations, including
the register of subaccounts of public
finance revenues
- assisting the supervisors of subaccounts
of public finance revenues in:
- decisionmaking on modes of payments
of certain dues by obligors and
onrepayments of duties (tax) paid
in error or in excess,
- deciding upon modes of allocation
of public finance revenues,
- opening and closing of subaccounts
of public finance revenues or changing
the data of subaccounts;
- planning the development of system
of subaccounts of public finance revenues
with regard to reporting, tracking
and reviewing payment transactions
of public finance revenues,
- cooperating with Public Payment Administration
of the Republic of Slovenia in introducing
changes of the system of subaccounts
of public finance revenues.
Information
system of treasury general ledgers
The
main objective of establishing the Information
system of treasury general ledgers is to
ensure unified and up-to date collection
of information, record keeping, linking
and organizing the data and information
on financial operations of government for
different managerial levels, as follows:
- in support of better management of
public finances:
- managing founds in terms of:
- cash balances,
- liabilities;
- management of budgets in terms of:
- revenues and expenditures,
- financial assets and claims,
- financing;
- in support of unified and systematic
internal and external reporting to EU
and other financial and statistical unions
and institutions (reporting for IMF (GFS
1986, GFS 2001), WB (SNA 1993), for public
(balance sheet of public financing, consolidated
balance sheet of the central and local
governments).
Accounting liquidity
management of TSA
Liquidity management of state TSA performs
task through the state treasury subaccount,
which is one of the subaccounts in the
system of state TSA.
State TSA is the transactional account
of state at Central Bank of Slovenia. The
account has a role of common transactional
account of state budget and all its direct
and indirect budget users. In state TSA
can be included also local government with
all its budget users, which has not its
own TSA.
Cash balance on state TSA is equal to sum
of all subacconts of budget users and treasury
subaccount:
Treasury of the Single Treasury Account
performs liquidity management of TSA system
through state treasury subaccount Treasury
General Ledger performs accounting of treasury
subaccount.
Cash balance of TSA = balances of subaccounts
of budget users + balance of treasury subaccount.
Liquidity management of TSA system consists
of:
- management of cash balances of state
TSA,
- receiving cash balances from budget
users (deposits),
- giving liquidity loans to budget users,
who are included in the liquidity management,
- placement of cash balances of the TSA
system in commercial banks and central
bank and
- borrowing outside the TSA system.
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