The main topic of the paper is the analysis of the accounting function in Slovenian municipalities, with an emphasis on analysing personnel structure and the use of information technology in financial accounting departments.
Accounting in local government plays a crucial role in providing accurate and timely data on business and financial performance, as well as asset status for internal and external information users. Accountants and their colleagues must be professional, trustworthy, responsible, fair, and accurate in performing their tasks. Financial and accounting departments focus on planning and implementing financial activities while adhering to legal requirements. Budgetary accounting is crucial for tracking and controlling public finances, including recording budget revenues and expenditures. Proper accounting management enables municipalities to efficiently meet the needs of citizens and promotes the sustainable development of the municipality.
In the analysis conducted based on data from 12 urban municipalities in Slovenia, it was found that the majority of employees in the financial and accounting departments of municipalities are relatively older, with a large portion of them exceeding the age of 50. Additionally, the findings indicate that most employees have less than 10 years of experience working for the municipality, while the majority hold a bachelor’s degree. We also found out that all of the included city municipalities use one of two computer programs for accounting provided by companies Cadis d.o.o. and Grad d.d.
|
