The state budget for the period 2012-2014 will not be adopted by the end of 2011. After the adoption of temporary financing, which may last for the first three months of 2012 to the latest, the Decision on temporary financing of the operations, functions and the programme of state bodies and other state budget and non-budget beneficiaries will be applied in the first three months of 2012. The article presents the guidelines in the economic and fiscal policies for the period 2012-2014 and the Instructions for preparation of the financial plan of the state budget and non-budget beneficiaries of the Republic of Croatia for the first three months of 2012.
Autori: Ivana JAKIR-BAJO, dipl. oec. Ivana MALETIĆ, dipl. oec.
At the beginning of the new three-year-period it is necessary to plan the budget of the units of local and regional governments. The planning of the budget should take into account the published Instructions for preparation of the budget of the units of local and regional governments. The article presents the basic elements of the Instructions taking into consideration the statement on the fiscal responsibility. It will not be possible to correct the failures made in this phase of the budget planning for 2011. They will directly affect the statement on the fiscal responsibility.
Autori: Ivana JAKIR-BAJO, dipl. oec. Ivana MALETIĆ, dipl. oec.
The funds for financing of the regular activities of volunteer fire departments and fire stations and their equipment are provided from the municipality budget, the town and the City of Zagreb, depending on the area they cover. The article provides the explanation of the Art. 45, § 2. of the Act on Fire Fighting referring to the budget base used for funding the activities of fire fighting according to the determined percentage.
The calculation of the salary for the employees working in health care is specific due to their working time and special conditions of work. The Amendments to the Act on Health Protection and the Decision on the amount of the compensation for the work on duty and the work on call as well as the compensation for readiness caused certain questions regarding the calculation of the salary for the employees working in health-care, when such a salary comprises the work on duty, the work on call and readiness. The authors of the article write about the calculation of the salary of the employees working in the health-care industry, co-efficients and salary bonuses, which is determined by the Directive on the definitions of working posts and the co-efficients regarding the complexity of working activities. They are all determined by the Basic Collective Agreement for Civil Servants and Employees in Public Services and the Collective Agreement in the Health Care Industry and Health Insurance as a specific branch agreement for this industry.
The Government of the Republic of Croatia and the Trade Unions of Public Services signed on 31 July 2008 the Collective Agreement for Civil Servants and Employees, the Annex to the Collective Agreement and the Annex II to the Collective Agreement. In accordance with the provisions of the Collective Agreement the parties appointed the Common Committee for explanation of the provisions and monitoring of application of the signed Collective Agreement. The article presents the explanations of the Common Committee made at their 26th, 27th and 28th sessions held on 2 February 2011, 25 March 2011 and 20 May 2011.
Autori: Sanda PIPUNIĆ, dipl. iur. Vesna ŠIKLIĆ ODAK, dipl. iur.
The Government of the Republic of Croatia and the Trade Unions of Public Services signed on 4 October 2010 the Basic Collective Agreement for Civil Servants and Employees in Public Services. The parties appointed the Committee for explanation of the provisions and monitoring of the application of the Basic Collective Agreement and are obliged to adhere to the given explanations. The article provides a review of the explanations of the provisions in the Basic Collective Agreement provided by the Committee at the second and third sessions held on 10 March 2011 and on 21 April 2011.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.