Abstract

A problem that often appears in connection with financial and accounting services for public procurement is the lack of awareness of the entities performing public procurement tasks regarding the division of tasks in the area of financial and accounting services.

The main feature of the construction contained in the provisions of the Act on Public Finances is the distinction between the tasks of the head of a unit in the public finance sector and of entities that, on the basis of a statutory delegation, received authorisations to perform tasks, and the tasks of the unit’s chief accountant, which can be defined as follows: the head of the unit has financial resources at his disposal, while the chief accountant executes orders using financial resources.

The current period of the COVID-19 pandemic has made us absolutely aware of the need for public procurement to be computerised, including in particular the processes of financial and accounting services, but we should not limit this observation to the progressing digitalisation of the public procurement process, or the process of electronic invoicing in public procurement.