In order to ensure timely information for higher education institutions, which also represent significant beneficiaries of financial resources allocated for the implementation of scientific research projects within the Science Fund programmes, we hereby inform all relevant institutions of forthcoming changes related to their inclusion in the System for Preparation, Execution, Accounting, and Reporting (SPIRI). SPIRI is an information system that provides unified support for all activities of the Ministry of Finance and the Treasury Administration in relation to the budget of the Republic of Serbia, thereby simplifying users’ operations and enabling more efficient public finance management.

Given that, as of 1 January 2026, higher education institutions (specifically indirect budget beneficiaries KJS2) are scheduled to be included in the SPIRI system, and that institutions will no longer use sub-accounts for regular operations or special earmarked dinar sub-accounts held with the Treasury Administration, from that date institutions will receive revenues and income through account number 840-32124845-40 (revenues and income of higher education institutions). Article 22 of the Rulebook on the Conditions and Method of Maintaining Accounts for Public Revenue Payments and the Distribution of Funds from Those Accounts prescribes the structure of reference number elements for payments to the account.

Higher education institutions that are beneficiaries of financial resources allocated for the implementation of scientific research projects within the Science Fund programmes are obliged to submit to the Science Fund an appropriate payment instruction for each project separately, for the account. Following the submission of these instructions, the Science Fund will conclude annexes to the contracts with the beneficiaries of these funds, and institutions will be duly informed in a timely manner.