The role of public administration accounting is to secure a database of relevant information essential for the management of public finances and need for presenting of operations results of our country within the European Union (EU). The accounting of public administration entities should provide a true and fair view on the assets and liabilities, as well as the financial situation and the use of public appropriations. After the entry of the Slovak Republic (SR) to the European Union (EU) the International Public Sector Accounting Standards began to be applied in our legislation. They provide a uniform basis for the data consolidation as well as more efficient information for the economic decisions of individual users
Act. No. 222/2004 Coll. on the Value Added Tax as amended.
Act No. 523/2004 Coll. on budgetary rules in public administration on the amendment to certain other acts as amended.
Act No. 583/2004 Coll. on budgetary rules in regional selfgovernment and on amendment to certain other acts as amended.
Act No. 69/2012 Coll. on state funds, public high schools and social insurance companies.
CIERNIK, A. 2008. Government Governance as a factor of permanent improvement of financial management of public means in the Slovak Republic in the realization process of financial aid tasks EU. In Integration process and its influence to public and business finance: proceedings from IX. International scientific conference, date 13 December 2007, Bratislava : Editorship EKONÓM, 2008, pp. 99-100. ISBN 978-80-225-2583-1.
FABIAN, Š. 2014. The specifics of territorial self-government and their reflection in the accounting and financial statements. In Accounting of budgetary, contributory organizations and municipalities in practicehttp://www.daneauctovnictvo.sk/sk/ casopis/uctovnictvo-ropo-a-obci-v-praxi/archiv, 2014, no. 2. ISSN 1339-1631.
FARKAŠ, R. 2014. New accounting directive of the European Union. Bratislava : Wolters Kluwer s. r. o., 2014, pp. 164. ISBN 978-80-8168-059-5.
KOVALČÍKOVÁ, A. 2010. Accounting of budgetary organizations. Bratislava : Iura Edition, spol. s. r. o., 2010. pp. 314, ISBN 978-80-8078-355-6.
KRIŠTOFÍK, P. - SAXUNOVÁ, D. - ŠURANOVÁ, Z. 2009. Financial accounting and management with the application of IAS/ IFRS. Bratislava : Iura Edition, spol. s. r. o., 2009, pp. 767. ISBN 978-80-8078-236-6.
KRŠEKOVÁ, M. 2011. International Public Sector Accounting Standards - IPSAS. Bratislava : Iura Edition, spol. s. r. o., 2011. pp. 68. ISBN 978-80-8078-390-7.
MEASURE of the Ministry of Finance of the Slovak Republic No. MF/16786/2007-31 laying down the detail of accounting procedures and framework chart of account for budgetary organizations, state funds, contributory organizations, municipalities and higher regional units as amended.
MEASURE of the Ministry of Finance of the Slovak Republic No. MF/25755/2007-31 which stipulated the details of the layout, designation and content specification of individual financial statements items and the scope of disclosure of financial statements data by budgetary organizations, contributory organizations, state funds, municipalities and higher regional units as amended.
MEASURE of the Ministry of Finance of the Slovak Republic No. MF/20414/2007-31, which stipulated the details of the layout, designation and content specification, manner, terms and the disclosure place of accounting information and data needed for the purpose of performance assessment of budget in public administration as amended.
ŠABÍKOVÁ, I. 2011. Exceptionality of accounting and reporting of budgetary and contributory organizations, municipalities and higher territorial units. In: Accounting of budgetary, contributory organizations and municipalities in practice, 2011, no. 2. ISSN 1339-1631.
ŠTANGOVÁ, N. - MIHÁLIKOVÁ, E. - FABIAN, Š. 2011. Financial accounting of public administration after the application of international standards - Budgetary organizations. Košice : Pavol Jozef Šafárik University, 2011. pp. 208. ISBN 978-80-7097-878-8.
ŠTANGOVÁ, N. - VÍGHOVÁ, A. - HAJDÚCHOVÁ, E. 2012. Accounting in the context of public administration and small and medium enterprises. Bratislava : School of Economics and Management of Public Administration, 2012. pp. 422. ISBN 978-80-970802-9-7.