The policy of public finances focuses on the management of revenue and expenditure of the four public finance budgets: state budget, municipal budgets, the Health Insurance Institute of Slovenia and the Pension and Disability Insurance Institute of Slovenia. Public finances in the broadest sense are represented by the general government sector, which, in addition to the four public finance budgets, covers also revenue and expenditure of indirect budget users and other institutional units (public institutions, funds, agencies, corporations) classified as the general government sector.

The policy and management of public finances refer also to the monitoring of the outturn of the four public finance budgets and the assessment of the remaining units of the general government sector. Thus all the reporting requirements prescribed by national and EU law are complied with. The methodology used guarantees that data are comparable in international terms. 

Supervision of public finances

Public finances are supervised by various Slovenian institutions. A distinction is made between the supervision of the state budget and municipal budgets, and that of the EU funds.

Public accounting

Public accounting is important for the efficient management of public finances as it involves the bookkeeping of all events in the implementation of the financial plans of the state budget and municipal budgets, or the financial plans of individual direct and indirect users of state budget and municipal budgets. Public accounting also encompasses accounting budgeting, accounting supervision and accounting analysis of assets, liabilities, revenue and expenditure.