Associate professor at Economic Faculty of University in Banja Luka
Bosnia and Herzegovina

Professor of economic subjects at secondary school of Economics in Banja Luka
Bosnia and Herzegovina


According to actual legislation, the performing of communal activities in the Republic of Srpska is mainly entrusted with public utility companies founded and managed by local governments (municipalities and cities), as well as their majority owners. Municipalities and cities have a legal obligation to prescribe the conditions and manner of performing utility activities, material, technical and other conditions for the financing, development, the construction and maintenance of utility infrastructure, the conditions for the functioning of the technical and technological unity of utility systems and devices and others. One of the constant problems in the present management, financing, and monitoring and reporting on the real effects of the management of public utility infrastructure refers to the fact that it is a property that is owned (usually in the business balance) of local governments, but which is often included in the business balance of public utilities companies, such corporations, which managing these assets realize their regular business income. Different approaches to the legal treatment of utility infrastructure and its different models accounting for, among other things, significantly affecting the quality of information on financial position and performance of public utilities companies, and through it to relation managers and owners acording to its maintenance and renewal. The actual ballast of many years of unresolved dilemmas in this area in the final bears citizens, who are have the right to use public services of appropriate quality and under acceptable economic conditions.


Full Text


Prokopijević, M. (2007). The outlook for the transformation of urban utility systems in Serbia: current status, possible changes. Towards a new status of Serbian towns, Milenkovic, D. & Damjanovic, D. (Eds) (2007), Belgrade: Palgo centar, pp. 107-116.

Law on communal activities. Official Gazette of the Republic of Srpska, No.124/11.

The law on the transfer of property rights in the Republic of Srpska capital in companies that provide utility services to local self-governments units. Official gazette of the Republic of Srpska, No. 50/10.

Law on the establishment and transfer of rights to dispose of property to local self-governments units. Official gazette of the Republic of Srpska, No. 70/06.

Law on accounting and auditing of the Republic of Srpska. Official gazette of the Republic of Srpska, No. 94/15.

Audit reports of supreme office of the Republic of Srpska public sector auditing. .