Due to the fact that the system of accounting of the budget and budget beneficiaries determines three-month accounting periods during the budget (calendar) year, it is necessary to prepare and present the financial reports for the first three months of 2012. The Rulebook on financial reporting in budgetary accounting has not been changed since 2011. Accordingly, the financial reports for the period January-March 2012 are to be prepared in the same way as those prepared in the year of 2011. This article provides the general guidelines for preparation of the financial reports in the system of budgetary accounting for the period January-March 2012.
The State Budget of the Republic of Croatia for 2012 was passed before the period of temporary financing has expired. According to the Budget Act the Act on the Execution of the State Budget of the Republic of Croatia for 2012 was passed simultaneously. Due to the fact that such an act determines the guidelines for performance of the activities which represent the support of the realization of the state budget in the corresponding year, this article stresses some of them, including the differences of the Act which was applied in 2011.
The negotiation procedure of public procurement is one of the most frequently used procedures of public procurement. The proper application of such a procedure, which has two sub-types, requires the creation of certain pre-conditions. The negotiation procedure of public procurement without prior announcement is more frequently used than the negotiation procedure with previous announcement.
In their everyday work the entities obliged to apply the Act on Public Procurement have in certain situations a number of questions they cannot find the answer to or require their check-up. The article provides the answers to various questions in the field of public procurement comprising the issues such as the documents required for bidding and the reasons for exclusion and the conditions of capabilities of economic entities.
In accordance with the provisions of the new Rulebook on Realization of the Financial Management and Control in the Public Sector, all the budget beneficiaries are obliged to plan the activities for development of the financial management and controls. The field of the planning of the activities for development of the financial management and controls has faced with certain changes, due to the fact that it has been connected with the Plans of Removing the Weaknesses and Irregularities which are prepared together with the Statement on the Fiscal Responsibility according to the Directive on Preparation and Submission of the Statement on Fiscal Responsibilities of the Reports on the Application of the Fiscal Rules.
Upon payment of the salaries to the employees working in the health protection sector the employer have to consider the specifics of the working time of such employees and their special conditions of work. The way of calculation of the salaries of the employees working in the health protection sector and the bonuses are determined by the provisions of the Basic Collective Agreement for the Civil Servants and the Employees in Public Services as well as the Collective Agreement for the Health Protection Sector and Health Insurance as the specific (branch) agreement for such activities. The co-efficients of the working posts of the employees working in the health protection sector are determined by the Directive on Working Posts and the Co-efficients of the Complexity of Work.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The provisions of the Collective Agreement for the Health Protection Sector and Health Insurance determine the ways of payment of the work in shifts, the stand-by work and the work upon call. The parties of the above stated Agreement have specifically contracted the way of calculation of the work in shifts, the stand-by work and the work upon call, if such payments are effected after the State Budget of the Republic of Croatia for 2012 has become effective. The article also presents the way of such payments in 2013.
