engleski

Disposal of non-financial assets by local units

The subject matter of this paper is to investigate the movement of revenues realized from non-financial assets for years 2014, 2016 and 2018. Previously, an audit was performed on the efficiency of management and disposal of real estates by local and regional self- government, which provided the data on the value of non-financial assets from 2012 to 2014. It is assumed that the revenue from non- financial assets has increased in 2016 and 2018 compared to 2014 and that the increase emanated from better management of non-financial assists after the State Audit Office has performed the audit on the efficiency of management and disposal of real estates. The previously stated assumption is confirmed in this paper. The values of non- financial assets according to local units were researched and compared for 2014, with the movement of values of realized revenues from non- financial assets according to local units for 2014. A calculation of the relation between the value of non-financial assets and revenues realized from non- financial assets was performed and the assumption that local units differ significantly was confirmed. The paper also presents revenues realized from the sale of non-financial assets since such revenues are realized from non-financial assets that local units dispose of. If local units are unable to put non- financial assets into function and dispose of with them efficiently, then they can sell such assets and the value of non-financial assets in the accounting ledgers is then reduced.

local units, non-financial assets, revenues, audit

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