Expenditures are decreases in economic benefits through a specific accounting period as outflows of assets or creating liabilities that results in a reduction to equity except the one related to the distribution of the principal participants. Through the structure of expenditures, according to International Financial Reporting Standards (IFRS) and Croatian Financial Reporting Standards (CFRS), we monitor regular and extraordinary expenditures that are essential for determining the financial results and effective management of financial assets that include efficient and cost-effective use of funds and government budgets. A good tool for this were the funds in the budget allocated for the salaries of public sector employees. Due to the irrationality of budget management for salaries of employees in the public sector, it was necessary to find irregularities in the system. The result the introduction of full disposal, information on salary supplements - who receives them all, why, how and whether rightly. Central Payroll System - The CPS Information System enables effective management of budget funds for salaries of public sector employees. The purpose and aim of this project provides insight into the human resources available to the public sector; control of the necessary training and the transfer of employees to jobs where they need their skills and competencies through employee motivation. Efficiency of system and cost savings can be see significantly in the reporting of the users where they appear types of reports that contain data about efficiency. One of a questionnaire conducted by the Ministry of Administration and the use of the COP and outside of the system, whose data have been statistically processed and presented in the work for Brod-Posavina County for 60 institutions.