Prilog proračun i proračunski korisnici 12/2012

The regulations of the budgetary accounting determine some specific rules of listing and require the specific way of recording the differences in the business records, which have appeared after the annual listing. Due to the fact that there were no changes in the budgetary accounting during the year of 2012, the annual listing and all the accompanying activities are to be performed in the same way as in 2011. There will be no differences in the recording of the differences after the annual listing, either.

Due to the fact that certain types of income in the system of state budget require additional explanations in order to adjust the accounting records of the budget beneficiaries, they are presented in this article. The article comprises certain types of general income, the special-purpose income and own income by the state budget beneficiaries.

The article provides an overview of a number of the specific book-keeping records in the budgetary accounting. Such specifics are conditioned by the work of the persons in the system of the general state.

Due to the fact that most financial reports for 2012 are to be delivered until 15 February 2013, it is necessary to check-up the data in the book-keeping accounts. The check-up ot the data in the book-keeping accounts represents one of the ways of preparation for determination of the results of business operations. Besides the data in the accounts, it is necessary to check up the system of recording the business events of the same kind. Although the accounting regulations determine the systems of recording, they cannot be systematically applied in some cases. Such deviations are not incorrect. If justifiable, they have to be approved upon the control of the specific book-keeping accounts. This article includes the table of recordings published in a number of issues of the RRiF Magazine during 2012 in the column Workshop of Budgetary Accounting.

From 1 October 2012 on the provisions of the new Act which regulates the settlement of the cash liabilities have to be considered upon contracting the fulfilment of cash liabilities The deadlines are determined differently, depending on the person who is obliged to settle cash liabilities. Due to the fact that the person of the public law, who mostly belong to the budgetary environment, make plans for public procurement at the end of the year and will have to sign the contracts, which will mean the completion of the public procurement, they have to take into account the contracting of the deadlines of fulfilment of cash liabilities according to the provisions stated in the Act.

Upon application of the Act on Public Procurement the persons obliged to apply it have a number of questions to which they cannot find the answers or just want to check up their answers. The article provides the answers to the frequently asked questions in the field of public procurement. This is the fifth group of the questions regarding the realization of the system of public procurement. The previous two ones were published in the issues 05/12 and 11/12 and in the supplements Operations of Budget and Budget Beneficiaries in the issues 04/12 and 07/12.

The fundamental question to which business entities have to reply is whether they have applied the provisions of the Act on Public Procurement upon purchasing goods, services and works. If they have, they are obliged to perform a number of procedures and acts stated in this Act. If they have not, they can apply all or some provisions according to their decision, in order to secure the transparency of their purchases, which should ensure the rational spending of their funds. Due to the fact that business entities are sometimes not sure whether they are obliged to apply the Act on Public Procurement, this article provides the answers to such dilemmas.

 In the system of public procurement the clients represent one of the most essential factors in its realization. They are buyers who have to conduct a purchase according to the strict rules. The conduct of such public procurement requires the corresponding behaviour. The article provides an overview of their "general" obligations in the system of public procurement.

Zaključen je novi Kolektivni ugovor za državne službenike i namještenike između Vlade Republike Hrvatske i sindikati državnih službenika i namještenika 2. kolovoza 2012. na rok od četiri godine. Osim Kolektivnog ugovora, Vlada i sindikati državnih službenika i namještenika zaključili su i dva dodataka: Dodatak I Kolektivnom ugovoru i Sporazum o izmjenama i dopunama Dodataka Sporazumu o osnovici za plaće u državnim službama od 23. ožujka 2009. O pravima i obvezama državnih službenika i namještenika na temelju zaključenog novog Kolektivnog ugovora za državne službenike i namještenike i dva dodatka pročitajte u nastavku članaka.

Pravo na dar djetetu u prigodi dana sv. Nikole i božićnica nisu prava koja su propisana zakonom, nego su to materijalna prava koja pripadaju državnom službeniku i namješteniku na temelju Kolektivnog ugovora za državne službenike i namještenike te službeniku i namješteniku u javnim službama na temelju Temeljnoga kolektivnog ugovora za službenike i namještenike u javnim službama Na službenike i namještenike zaposlene u upravnim odjelima i službama (upravnim tijelima) lokalne i područne regionalne samouprave navedena prava mogu se, u skladu Zakonom o službenicima i namještenicima u jedinicama lokalne i područne (regionalne) samouprave, urediti kolektivnim ugovorom sklopljenim između ovlaštenih predstavnika sindikata i općinskog načelnika, gradonačelnika odnosno župana.

Radni odnosi onih koje podrazumijevamo pod zaposlenima u javnom sektoru u odnosu na ostale vrste radnih odnosa bitno su složeniji pa se stoga pri uređenju njihovog radnopravnog statusa osim Zakona o radu kao osnovnog propisa iz područja radnih odnosa primjenjuju i posebni zakoni. U članku se daje prikaz propisa koji uređuju pravo na dnevnicu u zemlji svih onih koji se podrazumijevaju pod zaposlenima u javnom sektoru. Zbog raznih specifičnosti ponekad je teško odgovoriti koji propis primijeniti pri određivanju prava na dnevnicu za službeno putovanje u zemlji. Na te i slične dvojbe pokušat ćemo odgovoriti u nastavku članka.

The article presents the Amendments to the Directive on the Preparation and Delivery of the Statement on Fiscal Responsibility and the Reports on the Application of the Fiscal Rules, which became effective in September 2012.

The Budget Act has not been changed since it became effective. Due to the fact that the circumstances of operations have been changed in the past few years, resulting in the need to clarify the existing legal norms more precisely, the Amendments to the Budget Act are about to be passed, which is expected to be realized by the end of 2012. This article presents an overview of the amendments. Some of the amendments will have to be applied from 1 January 2013.

The Government of the Republic of Croatia determined the Draft of the Act on Recovery of Public Institutions at their meeting held on 15 November 2012. This Act will enable the recovery of the public institutions whose founder cannot cover the accrued deficits or fulfil the cash liabilities within legal deadlines. The article presents the contents of the Draft of the above stated Act, which is expected to become effective on 1 January 2013.