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The impact of scope of consolidation on the external reporting in the budgetary system of the Republic of Croatia

2009
The consolidated financial statements are especially important in the reporting of the public sector as a whole. Their aim is to indicate the sources of funds for financing units of the public sector and service delivery to citizens. At the same time, the consolidated financial statements must provide information on what collected public funds is spent,
Vašiček, Vesna, Hladika, Mirjana
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Basis of accounting as determinante of Budgetary Financial Reporting Quallity

2004
Na globalnoj razini sve je izraženiji trend provođenja reformi javnog sektora u okviru nacionalnih gospodarstava pojedinih država . Osnovne razloge ovim reformama treba tražiti poglavito u činjenici da su u svim zemljama javne potrebe sve opsežnije i zahtjevnije, dok istodobno resursi za njihovo zadovoljavanje postaju sve oskudniji.
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Budgetary inplications of cross boundary flows in East Anglia: a report to the Regional Health Authority

1987
The East Anglian Regional Health Authority is concerned to base its budgetary decisions on accurate information about the costs of cross-boundary flows in the Region. A patient counts as a cross boundary flow when a resident in one district completes a spell as an in-patient in a hospital in another district.
Nick Bosanquet, Jane Middleton
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