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Upgrading centralized governmental asset register in Croatia: a transition from administrational towards a managerial oriented asset information system? (CROSBI ID 625147)

Neobjavljeno sudjelovanje sa skupa | neobjavljeni prilog sa skupa | međunarodna recenzija

Vašiček, Davor ; Roje, Gorana ; Vašiček, Vesna Upgrading centralized governmental asset register in Croatia: a transition from administrational towards a managerial oriented asset information system? // 15th Biennial CIGAR conference 'Making governmental accounting research more relevant: a practice-oriented approach' Valletta, Malta, 04.06.2015-05.06.2015

Podaci o odgovornosti

Vašiček, Davor ; Roje, Gorana ; Vašiček, Vesna

engleski

Upgrading centralized governmental asset register in Croatia: a transition from administrational towards a managerial oriented asset information system?

Our past papers and studies on governmental asset management (i) have provided the audience with the information on the need for sound accounting and reporting for government assets in Croatia, and how that information needs to be linked with the existing asset management regulatory framework, budgetary accounting regulatory framework, and the ongoing asset management practices, and (ii) have shown that setting a sound (centralized, comprehensive and transparent) asset register as crucial precondition for assuring transparency in consolidating, reporting on and utilizing assets, is urgent. We have also often argued and pointed out that (a) the lack of reliable information on public sector assets in place obscures determining assets’ value, budgeting for asset management activities, and measuring public sector asset management outcomes, (b) there is a considerable diversity across regulatory frameworks, (c) that assets are managed on an ad-hoc, often reactive basis and asset related data are scattered, being recorded, if recorded at all, in balance sheets, off-balance sheet and analytical records of budgetary and extra-budgetary users. Based on our past research inputs, state asset management authorities in Croatia have recently embarked series of changes - regulatory framework changes and asset information system (Centralised asset Register) model upgrade, both to be conducted gradually over a few years period. Asset register has started not to be regarded as a simple spreadsheet or database of assets, but is rather seen as a part of a more complex scenario, where asset register presents a system that directly supports consolidating asset records of central government entities and other state institutions, and of the state owned companies, and evaluating if government assets have been employed most productively, rather than being managed on an ad-hoc, often reactive basis. The purpose of this paper is to (i) point out that to manage the entrusted assets governments need to be able to keep a sound record of them, and that most central and local authorities, or public institutions that have appeared to play the roles of either supervisors or custodians of certain assets in Croatia have performed asset management practise prioritizing financial assets, with some not even knowing what assets they own, manage or use, (ii) provide the overview of government asset management system reform changes in progress in Croatia, both, the institutional (regulatory) changes and the asset information system upgrading that is to result in a managerial oriented centralized and comprehensive governmental asset register set up. Therefore, in this paper we analyse in what part shall the structure and substance of the new information system (i) provide accurate information for inclusion in the financial statements and to ensure effective asset management since it is important that the asset register is subject to continuous and effective validation, (ii) be regularly reconciled to the balances in the state treasury general ledger. We also analyse (i) the manner in which the State property management office is to gradually receive and seek data from the asset owners/users for the purpose of making entries to the central asset register needed to make the State Treasury General Ledger an integral unit, and (ii) the structure of the data and data features (fixed assets in particular). The findings of this study are of interest to policy-makers and regulators in Croatia but also to the audience in other countries which are currently pursuing public sector asset management and accounting reform.

assets management; comprehensive asset register; governmental accounting; financial reporting; public sector; Croatia

Rad će se doraditi prema sugestijama iznijetih od strane kolega s konferencije za potencijalnu objavu u međunarodnim časopisima ili zbornicima skupova s međunarodnom recenzijom. Rad je također prezentiran i na radionici: EGPA XII PSG Spring Workshop. May 2015, Zurich – Winterthur.

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Podaci o prilogu

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Podaci o skupu

15th Biennial CIGAR conference 'Making governmental accounting research more relevant: a practice-oriented approach'

predavanje

04.06.2015-05.06.2015

Valletta, Malta

Povezanost rada

Ekonomija