Ilgalaikio turto apskaitos viešajame sektoriuje pokyčiai

LTLietuvoje vyksta Viešojo sektoriaus buhalterinės apskaitos ir finansinės atskaitomybės sistemos reforma. Reformos tikslas – sudaryti teisines, adminstracines ir finansines prielaidas pereiti prie pažangesnio ir tikslesnio apskaitos tvarkymo kaupimo principu. Tai reikalauja ypatingo dėmesio, nes reforma apima fundamentalius apskaitos klausimus Vyriausybės ir ES lygmenyje bei paliečia kiekvieną viešojo sektoriaus įstaigos buhalterį. Straipsnio aktualumą įrodo ir tai, kad neišsiaiškinus naujovių ar ne iki galo jas supratus pereinamajame laikotarpyje (2008-2009 metais), gali nepavykti įgyvendinti apskaitos sistemos reformos uždavinių. Straipsnyje nagrinėjama ilgalaikio turto apskaita viešajame sektoriuje. Ištirtas viešojo sektoriaus buhalterinės apskaitos ir finansinės atskaitomybės sistemos reformos priemonių plano įgyvendinimas pirmajame reformos etape (2005-2007 metais), atskleisti ilgalaikio turto apskaitos trūkumai, ištirti ilgalaikio turto pripažinimo kriterijai, apskaitą reglamentuojantys dokumentai ir sąskaitų planų skirtumai.Nustatyti skirtumai gali pasitarnauti pereinant prie naujojo sąskaitų plano: padėti teisingai sugrupuoti ilgalaikį turtą viešojo sektoriaus subjektuose ir teisingai įregistruoti jį (IT) naujo tipo sąskaitų plano sąskaitose. Ilgalaikio turto apskaitos pertvarkymas padėtų spręsti valstybės ir savivaldybių turto racionalaus naudojimo problemas, diegti vieningą eApskaitą ir parengti tikslias bei patikimas ataskaitas žemesniajame ir aukštesniajame atskaitomybės lygiuose.Reikšminiai žodžiai: Viešojo sektoriaus apskaitos reforma; Viešojo sektoriaus apskaitos ir finansinės atskaitomybės standartai (VSAFAS); Ilgalaikis turtas; Public accounting; The accounting reform; Accounting of fixed assets; Viešojo sektoriaus apskaitos ir finansinės atskaitomybės; Standartai (VSAFAS); Public accounting.

ENThe public sector is non-profit making. It aims at serving public interests by undertaking activities that benefit the public. High quality financial information enabling to effectively control expenditure, minimize the risk of mistakes and improve management of public funds is the key to efficient management of the public sector (Dalia Grybauskaitė). The financial accounting system meeting the world standard is being developed in the European Union, the basis of which is transition from the traditional monetary principle to a more precise and efficient accrual accounting. This is aimed at development of uniform accounting regulations linked to the public sector, which would facilitate formation and provision of exact and correct information on the state level (both lower and higher), and create conditions for more efficient finance control at all management levels. Lithuania also aims at accounting reorganization, paying regard to the European Union changes: the reform of the public accounting system is being carried out for two years already. The comments of the State Control and the Seimas, made in debates related to the use of property to which the state enjoys rights, induced the reform. The reasons for violation of accounting procedure for budgetary bodies as well as violation of provisions of laws on accounting and public procurement, and the State and municipal budgets’ income and expenditure classification, are the following: the accounting system’s multiplicity, accounts’ incompatibility and lack of explicit regulations of the state system (accounts are regulated on the lowest level).The following steps have been taken since undertaking the reform in 2005: 1) the law on public accountability of the Republic of Lithuania has been enacted; 2) a general draft of the chart of accounts for the public sector has been worked out; 3) the description of the procedure adhering to which balances on accounts from the current chart of accounts will be carried to accounts in the new chart is being developed; 4) 20 drafts (of the 26 intended) of public accounting and reporting standards have been developed, 9 out of which have already been confirmed; 5) certain legal acts have been modified seeking harmonization of their provisions with the law on public accountability. Keeping to the plan for implementation of the reform, the following has to be performed till the end of 2008: all public accounting and reporting standards have to be developed, a general chart of accounts for the public sector has to be worked out, specimen accounting guides together with the consolidation guide have to be prepared, recommendations for public operator groups have to be provided, legal acts have to be harmonized with prospective requirements of accounting standards, analysis of information systems and software for handling accounting has to be carried out in the public sector, and alternative decisions linked to optimization of IT systems have to be reached.The problem of the article: transition from accounting based on the modified monetary principle to more advanced accounting based on the accrual principle. What influence will the transition exert on accounting of fixed assets? The research subject: public accounting of fixed assets. The aim of the research: to analyse changes in accounting of fixed assets in the context of the public accounting reform. The research is based on logical analysis of references as well as analysis and generalization of accounting regulations. The research results: analysis of the reform’s progress has shown that development of draft standards for the public sector presents many challenges due to existence of domains with non-regulated accounting and marked differences among activities of public operator groups; aspects of modernization related to accounting of fixed tangible assets have been analysed; prospective results of the accounting reform have been discussed. [From the publication]