The process of planning on the state and local levels has been determined by the provisions of the Act on Fiscal Responsibility and the Budget Act. The Act on Fiscal Responsibility introduced the fiscal rules in order to achieve the long-term sustainable public finances. The fiscal rules are divided into two parts. The first part refers to the implementation of the fiscal consolidation in the following years aimed at decreased spending on the state level. This is to be achieved through the reduction of the total expenditure of the general budget, presented by the share in the estimated GDP by at least 1 percentage point on the annual level. The article presents the system of planning for the period between 2012 and 2014 according to the information available in this period of time.
Due to the fact that in the system of budgetary accounting and budget beneficiaries the three-month accounting periods of the budget (calender) year are determined, it is necessary to draw up and present the financial reports for the first half of 2011. During the year of 2010 the Ruelebook on financial reporting in budgetary accounting was changed. Such changes did not affect the deadlines of delivery of financial reports, they introduced the possibility of drawing up a new form and changed its contents to a certain extend. The article presents the main instructions regarding the preparation of the financial reports in the system of budgetary accounting with the emphasis on the differences in view of drawing up and presenting the financial reports for the first half year of 2010.
Autori: Ivana JAKIR-BAJO, dipl. oec. Ivana MALETIĆ, dipl. oec.
Nije lako utvrditi najkraći rok u kojem se čuvaju knjigovodstvena dokumentacija, poslovne knjige i financijski izvještaji (dalje: dokumentacija) jer sva navedena dokumentacija, osim što ima obilježje knjigovodstvene (računovodstvene) dokumentacije, ima obilježje poslovne i porezne dokumentacije i dokumentacije u skladu s posebnim propisima. Zbog toga se osobita pozornost treba posvetiti određivanju propisa kojima je uređeno čuvanje dokumentacije koju stvara svaka pravna osoba i istraživanju najkraćih rokova koje ti propisi određuju kao rokove čuvanja dokumentacije. U ovom se članku upućuje na propise iz područja proračunskog računovodstva i daje kratak pregled nekih drugih propisa s ciljem da se pravne osobe usmjere na pravilno određivanje rokova čuvanja dokumentacije.
1. Uvod 2. Čuvanje prema računovodstvenim propisima 3. Porezni propisi i čuvanje poslovne dokumentacije 4. Neki posebni zakoni i propisi
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
The Strategy of improvement and modernization of the process within the system of the State Treasury 2007-2011 defines the areas of implementing the measures of improvement and modernization of the existing budgetary processes in the State Treasury such as planning and state budget execution, cash management and public debt as well as the accounting of business events. Accordingly, the new implementation regulation of the Budget Act – the Rulebook on the ways and conditions of the state budget execution was made, including the way of return of the funds in the state budget and their recording. This article provides the explanations of the provisions of the above stated Rulebook, which became effective on 27 April 2011.
Fiskalna decentralizacija u RH provodi se od 2001. Fiskalno su decentralizirana neka područja. Fiskalna decentralizacija ima niz akata koji se moraju poštovati pri njezinom provođenju i uređen je i način planiranja tako primljenih sredstava za decentralizirane djelatnosti. U članku se posebna pozornost daje fiskalnoj decentralizaciji u 2011.
1. Uvod 2. Početci decentralizacije u Republici Hrvatskoj 3. Godišnji propisi za financiranje decentraliziranih funkcija 4. Bilančna prava 5. Prenesene decentralizirane funkcije 6. Raspodjela poreza na dohodak 7. Izračun svote pomoći izravnanja za decentralizirane funkcije 8. Sredstva potrebna za financiranje minimalnih financijskih standarda u 2011. 9. Zaključak
In order to improve ethical standards in accordance with the international practice, to strengthen ethical and moral principles and the integrity of civil servants the new Code of Ethics for Civil Servants has been in effect since14 April 2011. This Code of Ethics established the system which allows and encourages reporting of cases of corruption and bad or unethical behavior of civil servants. The Code of Ethics introduced the principles that civil servants should adopt as their own personal principles and criteria of behavior. The failure to follow these principles represents a breach of duty punishable by law.
The Amendments to the Act on Civil Servants were adopted by the Croatian Parliament on 15 April 2011. Thus, the Act on Civil Servants has been complied with the Act on General Administrative Procedure. The compliance refers to the persons authorized for carrying out procedures and making decisions in the field of employees' relations, deadlines for complaints, enforceability of decisions, deadlines for cancellation and annulment of decisions, etc. Similarly, the Amendments to the Act on Civil Servants comprise the improvement of the system of evaluation of civil servants, their increased mobility and strenghtening of responsibility of civil servants upon fulfilling their official obligations, as well as removal of certain flaws which have been observed during the application of the Act on Civil Servants so far. The article presents the amendments to the Act on Civil Servants and their application.
The Croatian Parliament passed the Act on the Amendments to the Act on Civil Servants and Employees in Local and Regional Governments on the session held on 20 May 2011, which became effective on 11 June 2011. It refers to the compliance of the Act on Civil Servants and Employees in Local and Regional Governments with the provisions of the Act on General Administrative Procedure. The compliance refers to defining of the person who makes decisions in the field of employees' relations, the deadline of the complaint against the decision regarding the rights and obligations of employees, the enforceability of the decision the annulment and cancellation of the decision, etc.
One year after the Act on Salaries in Local and Regional Governments became effective, certain problems have arisen regarding its application. The problems refer to the issue of the authorized proposer of the decision which determines the amount of the base and the co-efficient for calculation of the salary of the executive authorities, i.e. the determination of the compensation for their work. A specific issue represents the amount of the co-efficient for calculation of the salary, which often causes different opinions between the executive authority as the proposer and the representative body as the decision-maker. The issue of the amount of the co-efficient for the salary calculation also refers to the heads of the administrative departments in the above stated units, etc. The article points to the issues of determination of salaries in the local governments and suggests some possible solutions.
The employer is obliged to provide to civil servants and employees certain tangible rights in the way and under the conditions determined by the labour law, i.e. according to the collective agreement for civil servants and employees. The provisions regarding the compensations for transportation, a business trip and field work cause the largest number of ambiguities upon application of the Collective Agreement. Accordingly, the largest number of inquiries regarding these issues have been sent to the Common Commission asking for the explanation of the above stated agreement. The authors of the article write about solving the concrete questions, uncertainties and ambiguities in view of the above stated tangible rights for civil servants and employees.
Autori: Sanda PIPUNIĆ, dipl. iur. Vesna ŠIKLIĆ ODAK, dipl. iur.
The new Collective Agreement for the primary school employees was signed on 29 April 2011 between the Government of the Republic of Croatia, the Union of Croatian Teachers and the Union of Employees in the Croatian School System Preporod for the period of four years. The above stated Collective Agreement has not yet been published in the Official Gazette of the Republic of Coratia, but it has been applied since the date of its completion. The Collective Agreement for Employees in Primary Schools is the result of the five months negotiations of the negotiation committees of the Ministry of Science, Education and Sports and the above stated unions. Its main characteristic is the fact that all the achieved rights have been preserved, except the transportation costs of arrival to work, which was regulated in the previous agreement, whereas thirty new rights have been negotiated.
The employee's right to the paid annual holiday is the right from the labour relationship. Besides the Labour Act as the main regulation in the field of labour, such a right may be determined by the collective agreement, the rulebook on work and the contract on employment. The right to the annual holiday and the right to the holiday bonus paid to the civil servants and employees in the units of local and regional government may be regulated in the collective agreement signed by the authorized trade unions and the head of the municipality, the mayor or the county head. In the case when the collective agreement has not been signed such a right may be determined by the decision as the general document made by the representative body of the government unit in accordance with the general provisions on labour. The article deals with the sources of the rights of the servants and employees in the units of local and regional governments referring to the use of annual holidays.
If a civil servant or an employee are sent on a business trip in order to perform the activities within the scope of their work, they have the right to the compensation of certain expenses which arise on such a trip. The employer is obliged to compensate such expenses in the way and under the conditions determined by the determined provisions of the labour law. The conditions and the ways in which the expenses for a business trip are to be compensated to civil servants and employees in public services are determined by the Basic Collective Agreement for civil servants and employees in public services and the specific (branch) collective agreements in the particular fields of public services.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
