Current events in the preparation and provision of annual inventory for budgetary institutions
The basic requirements for annual inventory for budgetary institutions are set out in the Accounting Law, Cabinet of Ministers Regulation No. 877 of 21 December 2021 "Regulations on Accounting" (hereinafter - Cabinet Regulation No. 877), Cabinet of Ministers Regulation No. 652 of 28 September 2021 "Procedures for Preparing the Annual Report" (hereinafter - Cabinet Regulation No. 652), while Cabinet of Ministers Regulation No. 87 of 13 February 2018 "Procedures for Accounting in Budgetary Institutions" (hereinafter - Cabinet Regulation No. 87) sets out the steps for presenting the inventory results in accounting, and amendments to these regulations create additional emphasis on the items to be checked during the annual inventory.
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and in the magazine "Bilance"
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