Prilog proračun i proračunski korisnici

Prilog proračun i proračunski korisnici


New Rulebook on Financial Reporting in Budgetary Accounting

Pror - 2.2015, str. 3

Besides the changes introduced by the new regulation which refers to the budgetary accounting and the accounting of budget beneficiaries, the budget beneficiaries should apply the new regulation in the field of financial reporting. It includes the changed deadlines for submission of the financial reports and the re-structured obligations on reporting for certain levels of reporting, including the changed contents. This article presents the basic information on the types and deadlines of submission of financial reports and the changes within the system of reporting.

EU Subsidies in Budgetary System

Pror - 2.2015, str. 8

Due to the fact that the persons operating within the budgetary framework receive subsidies from the EU, such receipts should be classified within the Budget in the field of planning and accounting, This article presents these two points of view.

Changes of Budget Register

Pror - 2.2015, str. 16

A special Rulebook regulates the budget and off-the-budget beneficiaries of the State Budget and the budget and off-the-budget beneficiaries of the Budget of the units of local and regional self-governments. It also determines the way of keeping the Register of budget and off-the-budget beneficiaries. The amendments to this Rulebook, which has been applied since 2009, have introducedcertain changes, presented in this article.

Specifics of Recording and Listing of Library Books and Materials

Pror - 2.2015, str. 19

According to the accounting regulations in the field of budget and budget beneficiaries each budgetary persons should, under certain circumstances and within the determined dynamics, list their assets. Due to the specific operations of libraries, they have a special position in view of the dynamics of the mandatory listing. It existed in 2014 and continued in 2015. The article presents the deadlines for listing, recordings of differences in listing in view of bookkeeping, the specifics of the listing and stresses the specific regulations in the field of library materials.

State Budget of Croatia for 2015 and Forecasts for 2016 and 2017

Pror - 2.2015, str. 23

The State Budget for 2015 has been adopted, including the forecasts for 2016 and 2017. It takes into consideration the need to reduce the oversized deficits and the changes in legislation which lit the income and expenditures within the Budget. The article presents its basic positions and explains the reasons for its adoption with the suggested amounts.

Realization of State Budget of Republic of Croatia for 2015

Pror - 2.2015, str. 28

The new Act on the State Budget of the Republic of Croatia was passed for the year of 2015. Some of its provisions are different from those in the previous Act. The article presents such differences and explains the reasons why the provisions where changed.

Statistical Reporting on Public Procurement

Pror - 2.2015, str. 32

The persons obliged to carry out the public procurement procedures in the Republic of Croatia subject to the legal obligation to present the reports on public procurement to the Public Procurement Administration in the form of a bulliten on all the public procurements carried out during the year. This obligation on reporting comprises all the procurements performed according to the internal regulations of the persons obliged to carry out public procurement, applied in 2014. The report for 2014 is to be submitted until 31 March 2015.

Frame Agreement in System of Public Procurement

Pror - 2.2015, str. 37

A frame agreement is legally defined as the agreement between one or more clients and one or more economic entities with the aim to determine the conditions under which the contracts in the specific period will be signed, comprising prices and planned quantities, if needed.
This article presents the frame agreement, the valid legal norms and practice and includes an overview of the new EU Directive in the field of public procurement.

Consolidated Public Procurement of Supply with Electric Energy and Fuel

Pror - 2.2015, str. 47

According to the Directive of the Republic of Croatia, the State Office for Central Public Procurement has been authorized to carry out the procedure of public procurement of electric energy and fuel, comprising the public clients too, who are not obliged to apply the public procurement procedure. The article presents the consolidated public procurement of the above stated items, which should be taken into consideration by all the persons who the consolidated public procurement refers to.

Overview of Certain Decisions Made by State Commission for Control of Public Procurement Procedures

Pror - 2.2015, str. 55

This is the second article which presents an overview of some interesting decisions made by the State Commission for Control of Public Procurement Procedures, including the reasons and the legal procedures of making such decisions.

Pension Insurance of Foreign Citizens Working on Scientific Research

Pror - 2.2015, str. 62

In the Republic of Croatia foreign citizens may work on scientific research. Their status in the pension insurance system depends on a number of circumstances presented in this article.
The author of the text offers the reply to the question whether foreign citizens should be registered in the Croatian system of pension insurance.

Salaries of Judges and Other Officials of Justice Department

Pror - 2.2015, str. 68

The end of 2014 saw the changes in determination of the salaries and other substantive rights of judges and other officials working in the Justice Department. The article presents the  rights regarding salaries and other substantive rights and stresses the changes occurred in this field.

Temporary Service Contracts with Physical Persons of Various Statuses

Pror - 2.2015, str. 71

Legal persons often signed a temporary service contract with a physical person. In the time of signing such a contract the physical persons may have various legal relations to the legal person and may have a different tax status in the system of income taxation. Accordingly, the payer has different obligations regarding public payments (taxes and contributions).
The article points to the above stated circumstances and the obligations of the payer.

Annual Report on System of Internal Financial Controls

Pror - 2.2015, str. 78

The system of internal financial controls, which comprises financial management and controls and the internal auditing in the public sector requires the submission of certain reports. Due to the fact that the reports should be delivered until the end of January 2015, the article presents the contents of such reports and the organizations obliged to prepare them. The authors also stress the forthcoming changes in this system.

Proračunske obavijesti

Pror - 2.2015, str. 0
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)