The budget planning system represents a challenge for all the budget beneficiaries every year. It starts with the initial activities on the higher budget levels. After the initial settings necessary for starting up the planning process, the local (regional) and state budgets have to be accepted within the determined deadlines. The regulations regarding such deadlines have not been changed compared to the previous year. Due to the dispersion and a large number of the local and regional units it is important to have a unique approach to the planning of their budgets. Accordingly, it should be properly directed and observed. Besides, it is essential to point to the requirements from the local and regional units regarding the transparency of their activities and the need to prepare and publish a guide for citizens.
The article provides the basic explanation of the income from monument annuity and includes the example of its book-keeping in the budgetary accounting. The article also includes the explanation of running a professional training without signing the contract on employment and co-financing of employment in public utility works, comprising the way of their book-keeping.
Autori: Mr. sc. Andreja MILIĆ Ivana VARGAŠEVIĆ ČONKA , dipl. oec
Due to the fact that within the budgetary system there is a large number of legal persons, who are different in view of their status, and that the accounting regulations are unique for the entire budgetary system, it is logical that various persons cannot have the same types of income and receipts. In order to obtain the more correct consolidation of the financial reports, some new controls have been integrated in the system of financial reporting. The PR-RAS Form makes it impossible for the legal persons to use various budgetary levels, i.e. the entry of the data which cannot be attributed to them. The article presents the above stated new controls of the financial reports, which will also applied to the financial reports for the period from January to September 2013.
Autori: Mr. sc. Andreja MILIĆ Ivana VARGAŠEVIĆ ČONKA , dipl. oec
The new Rulebook on Internal Audit of Budget Beneficiaries (Official Gazette no. 96/13) was published within the system of the inner financial controls in the public sector. The authors of the text analyze the reasons of publishing the above stated Rulebook and what is expected from the budget beneficiary in view of the further development of the internal audit in the public sector.
The new Rulebook on Budgetary Supervision has been published. It has been complied with the latest amendments to the Budget Act. The article presents the new provisions regarding the system of budgetary supervision.
The process of recovery of health institutions is under way. Accordingly, the Ministry of Finance has provided a number of instructions. They comprise some book-keeping records, the liabilities connected to the fiscal responsibility, the methods and programme of the recovery process. The approach to the recovery process of the health institutions in the state and local (regional) ownership is not the same.
The persons obliged to apply the Act on Public Procurement (Official Gazette no. 90/11 and 83/13) have to check whether they perform the activities in a correct way. This article provides the replies to a number of questions in the field of public procurement, in order to make it easier to correctly apply the above stated Act. This is the eighth group of questions in the field of public procurement. The previous, the seventh group of questions, was published in the RRiF Journal no. 8/13.
Through performance of public duties an individual has the opportunity to use certain benefits for himself/herself or his/her closed persons, social groups and organizations. The citizens expect from the public servants and employees to perform their duties honourably and efficiently, in the righteous and unbiased way, not to the detriment of the public interests neither the persons who entrusted them. The legal regulations which determine the conflict of interests do not include the prohibition of each private interest of a public servant or employee. However, they prohibit the misuse of the professional position as the consequence of the unsolved conflict of interest and determine the sanctions for the misuse of the professional position. The article presents the issue of prevention of the conflict between the private and public interests upon performing public duties, which is regulated by the Act on Prevention of Conflict of Interests.
Novim Zakonom o lokalnim izborima, koji je objavljen u Nar. nov., br. 144/12. i stupio je na snagu 29. prosinca 2012., uređena su pitanja vezana uz lokalne izbore, odnosno izbore za članove predstavničkih tijela jedinica lokalne i područne (regionalne) samouprave i izbor općinskih načelnika, gradonačelnika i župana te njihovih zamjenika. Navedenim su Zakonom uređena i pitanja koja se odnose na: konstituiranje predstavničkog tijela nakon provedenih izbora i utvrđenih rezultata istih, početak mandata članova predstavničkih tijela, nespojivosti istodobnog obnašanja dužnosti za članove predstavničkih tijela koje se proširuju, na detaljniju razradu pitanja mirovanja mandata i zamjenjivanje člana predstavničkog tijela te druga pitanja. 1. Uvod 2. Konstituirajuće sjednice predstavničkih tijela 3. Nespojive dužnosti 4. Mirovanje mandata 5. Aktiviranje mandata 6. Zamjena člana predstavničkog tijela 7. Prijevremeni prestanak mandata člana predstavničkog tijela 8. Umjesto zaključka
The new temporary Collective Agreement for the sector of health care and health insurance was signed on 5 July 2013. It has been valid since 1 June 2013 and lasts for 3 months. The negotiations regarding the new collective agreement will start in this period. The above stated Collective Agreement was signed after the court decision was made on the invalidity of the previous Collective Agreement signed on 27 October 2011. The new Collective Agreement for the sector of health care and health insurance principally contains all the rights stated in the Collective Agreement valid until October 2011, i.e. before the Agreement which was ruled as invalid by the court.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The Government of the Republic of Croatia and the trade unions of the public service sectors signed on 2 August 2012 the Collective Agreement for the employees and servants in the public sector for the period of four years. The Agreement parties appointed the Commission for interpretation of the provisions and observation of the application of the Collective Agreement for the employees and servants in the public sector. The article presents some interpretations of the Commission provided at their sessions held on 23 and 29 April, 29 May and 13 June 2013.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The Government of the Republic of Croatia and the trade unions of the public service sectors signed on 12 December 2012 the Basic Collective Agreement for the employees and servants in the public sector for the period of four years. The Annex to the Basic Collective Agreement for the employees and servants in the public sector was signed on the same date. The Annex contains certain temporary limitations of some substantive rights of the employees in the public services in 2013. The Agreement parties appointed the Commission for interpretation of the provisions and observation of the application of the Basic Collective Agreement and are obliged to respect the provided interpretations. The article provides an overview of some Interpretations of the provisions of the Basic Collective Agreement for the employees and servants in the public sector offered by the Commission.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
