The process of planning the state budget has already begun. Although the beginning of the planning process comprises only certain persons, its end includes all the budget beneficiaries. Principally, the state budget and the budget of the local and regional government units are being planned simultaneously. The strategic plans of the ministries and other state bodies on the level of the organizational classification should have been delivered until 7 May 2012. The guidelines regarding the economic and fiscal policies, which are to be prepared by the Government and the Instructions for Making the Proposal of the State Budget are the next steps to be made within the budget planning.
Due to the fact that three accounting periods during the calendar year have been determined in the system of the budgetary accounting and the accounting of budget beneficiaries, it is necessary to draw up and present the financial reports for the first half of 2012. The Rulebook on Financial Reporting in Budgetary Accounting has not been changed since 2011. Accordingly, the financial reports for the period January-June 2012 are to be prepared in the same way as the reports for the same period in 2011. The article presents some general instructions for preparation of the financial reports in the budgetary accounting system for the period January-March 2012 and includes some specifics in the financial reporting.
The budget beneficiaries are expected to achieve the efficiency in their business operations and to strengthen the responsibility of the manager for the way of managing the resources on disposal, obligations, costs and results. The information on such data, which represent a support to managers, cannot be obtained from the data secured by the financial accounting. Accordingly, it is necessary to apply the cost and management accounting. Such information should be delivered by accounting systems. However, they cannot be provided just by the traditional financial accounting, but the cost and management account. According to such needs and the needs to promote the cost and management accounting the authorized institution has published the corresponding guidelines.
Središnja harmonizacijska jedinica Ministarstva financija izdala je novi Priručnik za financijsko upravljanje i kontrole koji je objavljen na internetskoj stranici www.mfin.hr/hr/pifc-1-2
A framework agreement determines the conditions under which the contracts are signed within the determined period. A framework agreement refers to one of the allowed procedures of public procurement. It represents a kind of the continuation, which can be carried out with one or more economic entities. It has a number of advantages in the system of public procurement. The legal framework defines the procedure of realization of a framework agreement, specifically explaining the determination of the quantity to be purchased, the circumstances which are to be taken into consideration upon realization of the framework agreement signed with one or more economic entities and the period for which it can be signed. These specifics are presented in the overview and graph.
Autori: Ante LOBOJA, dipl. iur. Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
The persons obliged to apply the Act on Public Procurement have the questions to which they cannot find the answers or require a check-up of their answers. The article provides the answers to various questions in the field of public procurement.
The article analyzes the system of the state administration in the Republic of Croatia on 12 June 2012, comprising the cataloguing of the state administrative bodies and their internal structure.
The Code of Ethics for civil servants is applied in order to strengthen the ethical and moral principles and to improve the integrity of the civil servants. The Code of Ethics comprises the principles which are to be adopted by the civil servants as their own principles and the criteria of behaviour. The disregard of these principles represent a violation of duty, which is punishable. The Code of Ethics was changed in 2012.
Due to the application of the various sources of labour law the calculation of the salary of the employees in schools can sometimes represent a challenge. Upon the calculation of the salary for such employees a special attention should be paid to the sequence of using the allowed increase of the base for salary calculation. If the substantial rights have incorrectly been used, it can cause a lower/higher salary compared to the salary which actually belongs to an employee. The article explains some important terms regarding the gross salary and presents the example of its calculation, taking into account the basic types of the base increase upon calculation of salaries.
A standby work represents one of the types of work in the network of public health care, defined by the Act on Health Care and the Collective Agreement in the sector of health care and health insurance. The rights and obligations refer to all the workers employed in this sector. The basic presumption for obtaining such rights is the decision made by the employer, which puts the employee in charge of standby work. The collective agreement in the sector of health care and health insurance determines the way of calculating the compensation for the standby work.
The right of employees to the paid annual holiday arises from the employment relation. Besides the Labour Act, as the main regulation in the field of work, such a right can be determined by a collective agreement, a rulebook on wok and a contract on employment. The right to the annual holiday and the right to the payment of the holiday bonus to the employees in the units of local and regional self-government can be regulated by the collective agreement signed by the authorized trade unions and the municipality head, the mayor or the county head. The article presents the regulation which determines the right to the annual holiday, the way in which such a right is determined for the employees in the units of local and regional self-government and for the municipality head, the mayor or the county head and their deputies, which perform their duty in a professional way, including the right to the payment of the holiday bonus.
Upon determination of the substantive rights of the public sector employees, depending on the types of working posts, the employer should take into account the specifics of such working relations and various regulations of their substantive rights. Besides the corresponding acts, the rights and obligations of the employees in the public sector are regulated in more details by other sources of labour law: collective agreement, rulebook on work or contract on employment. The substantive rights of the civil servants and employees such as the compensation for a separate living and the field allowance are determined by the Collective Agreement for Civil Servants and Employees, whereas such a right is determined in more details for the public servants and employees in the Basic Collective Agreement for Servants and Employees in Public Sector. The article presents other employees in the public sector and the regulations which determine their substantive rights such as the compensation for a separate living and the field allowance.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The Collective Agreement for Civil Servants and State Employees, the Annex to the Collective Agreement and the Annex 2 to the Collective Agreement were signed by the Government of the Republic of Croatia and the trade unions of the civil services. According to the provisions of this Agreement the parties have appointed the Joint Commission for interpretation and observation of the application of the signed Collective Agreement for Civil Servants and State Employees. The article presents the interpretations of the Common Commission from the 29th and 30th meetings held on 29 October 2011 and on 16 May 2012.
Autori: Sanda PIPUNIĆ, dipl. iur. Vesna ŠIKLIĆ ODAK, dipl. iur.
The Government of the Republic of Croatia and the trade unions of the public services signed on 4 October 2010 the Basic Collective Agreement for the Servants and Employees in the Public Services. The Agreement parties appointed the Commission for interpretation of the provisions and observation of the application of the Basic Collective Agreement. The parties are obliged to apply the given interpretations. The article provides an overview of the interpretations of some provisions of the Basic Collective Agreement for the Servants and Employees in the Public Services made by the Commission at the fourth, fifth, sixth, seventh and eighth meetings, held on 14 July 2011, 13 October 2011, 20 November 2011, 20 January 2012 and 16 March 2012.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.