Annual report of a budgetary institution: events after the balance sheet date

Budget institutions have submitted their separate annual reports to the consolidating institutions (for example, a local government or a ministry) and the consolidating institutions have already submitted consolidated annual reports to the Treasury. During this period, the Treasury compiles data, evaluates it and prepares the state consolidated annual report, or the annual report of the Republic of Latvia. However, with the submission of the annual reports of budget institutions to the Treasury, the work on them has not completely stopped, as budget institutions must continue to assess events after the balance sheet date…

Full article available:

https://www.plz.lv/budzeta-iestades-gada-parskats-notikumi-pec-bilances-datuma/

and in the Journal “Bilance” No. 5 (2024), pp. 16-19. - ISSN 1407-5709