Prilog proračun i proračunski korisnici

Prilog proračun i proračunski korisnici


Records on Some Revenue of County Road Administrations

Pror - 2.2013, str. 3
The specific regulations and the system of recording the revenue within the general state sometimes require the adjustments of the book-keeping records between the persons of the general state. The article presents the example of recording the annual compensation for the use of public roads, which is paid upon the registration of the motor vehicles and trailers, as well as the compensation for financing of construction and maintenance of public roads according to the instructions provided by the Ministry of Finance.

Compensation for Keeping Illegally Constructed Building in Area

Pror - 2.2013, str. 6
In the past few years the position of the income realized from the compensation for keeping an illegally constructed building in the specific area has been changed. This also comprised the way of recording such an income, which is shared among the corresponding budgets.

Final Controls and Recordings in Budgetary Accounting for 2012

Pror - 2.2013, str. 10
The accounting regulations applied by the budgets and the budget beneficiaries were not changed in 2012. Accordingly, the final controls of recordings for 2012 and determination of results do not refer from those applied in 2011. The book-keeping and accounting procedures in budgetary accounting were presented in details in the RRiF issue no. 12/12 – Operations of Budget and Budget Beneficiaries.

Financial Reports of Budget and Budget Beneficiaries for 2012

Pror - 2.2013, str. 17
The financial reports within the system of budgetary accounting and budget beneficiaries are to be prepared every three months during the year and for the entire budget year. The Rulebook on Financial Reporting in Budgetary Accounting has not been changed compared to the year of 2012. Accordingly, the type, the deadlines and the content of the financial reports which have to be delivered by the budget and budget beneficiaries for the budget year of 2012 have remained the same. Besides some general instructions for preparation of the financial reports in the system of budgetary accounting for 2012, the article presents some specifics in the financial reporting.

Recording of Pre-Tax under Certain Circumstances in Budgetary System

Pror - 2.2013, str. 20
When the date on the invoice in which the received delivery is charged is from the period later than the period in which the delivery was received, a special attention should be paid to the recording of such invoices due to the fact that a pre-tax should be included in the corresponding accounting period. It is also important to record the fact when the R-2 invoice was paid after the period in which the delivery and the invoice for such a delivery were received. The article analyzes both circumstances from the point of view of the final VAT account for 2012 within the system of budgetary accounting and budget beneficiaries. 

Collection of Budget and Public Revenues

Pror - 2.2013, str. 22
The Directive on the ways of paying the budget revenue, the obligatory contributions and the public revenues for 2013 has been published. Such a Directive determines the payment, recording and monitoring of the budget revenue and other revenues used for financing of public needs in the year of 2013. The article stresses the provisions of the Directive which refer to the persons who realize their income through collection of the payments determine in it. The article presents the types of income, opening of the account for financing of the public needs, the entries model and reference number, return and overbooking of the public revenues and the records on the collected revenues and the distribution of the common revenues.

Overview of Deadlines in Public Procurement System

Pror - 2.2013, str. 25
The public procurement system comprises a number of deadlines which have to be respected in order to operate properly and according to the Act on Public Procurement (Official Gazette no. 90/11). The article presents an overview of the significant deadlines, which are classified according to the general deadlines, types and procedures of the public procurement within the framework agreement for public services from the Annex II B. They can also be classified according to the procurement value.

Replies to Frequently Asked Questions on Public Procurement

Pror - 2.2013, str. 28
The persons obliged to apply the Act on Public Procurement have a lot of questions to which they do not know the reply or require the check-up of their replies. This article provides a number of replies to the questions in the field of public procurement. This is the sixth group of replies to the questions referring to the realization of the public procurement system. The previous two ones were published in the RRiF issues 5/12 and 11/12 and the Supplements Operations of Budget and Budget Beneficiaries, issues 4/12, 7/12 and 12/12.

Content, Preparation and Treatment of Public Procurement Bids

Pror - 2.2013, str. 35
In the public procurement system a bid represents the expression of willingness of a bidder to deliver the goods, to provide the services or to carry out the works according to the conditions and requirements stated in the bidding documentation. The Directive on the preparation and treatment of the bidding documentation and bids determines their content, the way of preparation, delivery, the changes and/or amendments and the cancellation. Such a Directive also defines the procedure of opening the bidding documents, review and estimation. Besides the above stated issues, the article presents a number of examples from the practice.

Pension Insurance of Foreign Residents with Temporary Residence Permit for Purpose of Scientific Research

Pror - 2.2013, str. 42
The foreign residents can be engaged for scientific research, in which case they obtain a temporary residence permit in the Republic of Croatia for the purpose of the scientific research. Due to the fact that the research operations may be carried out under various circumstance, they have a different status within the pension insurance, which is the topic of this article.

Current Issues in System of Internal Financial Control

Pror - 2.2013, str. 45
Besides the existing obligatory reporting in the system of internal financial control, the system of the internal financial control in the Republic of Croatia is the issue which is constantly being developed and complied with the new legislative framework. Such a legislative framework is not necessarily directly connected with this issue. Some changes are expected in the existing legislation regarding the system of internal audit, too. The article analyzes the above stated issues.

Amendments to Act on Local and Regional Self-Government

Pror - 2.2013, str. 49
The Act on Amendments to the Act on Local and Regional Self-Government was published in the Official Gazette no. 144/12 and became effective on 29 December 2012. The Amendments have settled certain issues which appeared in the practice due to some incomplete and vague provisions. The Act has also been complied with the Act on General Administrative Procedure and the provisions, which are expected to provide a better and more efficient functioning of the units of the local and regional self-government.

Discrimination upon Recruitment

Pror - 2.2013, str. 59
The most frequent discrimination in practice refers to the discrimination upon recruitment and at work. The principles of equality and non-discrimination make up the basis of human rights. Therefore, each employer should ensure the working conditions and the working environment free of discrimination and apply the regulations of the Croatian positive law which forbids discrimination upon recruitment and work. Equally, all the workers should understand and support the measures for prevention of discrimination at work.

Right to Daily Allowance for Civil Servants, Public Servants and Employees and State Officials

Pror - 2.2013, str. 63
Due to the fact that the working relations of the civil servants and employees, the public servants and employees and the state officials are significantly different, the determination of their working and legal status requires the application of the Labour Act as the basic regulation in the field of working relations and a number of specific acts. The article provides the answers to some specific questions regarding the regulations to be applied upon determining the right to a daily allowance for the civil servants and employees, the public servants and employees and the state officials.

New Basic Collective Agreement for Servants and Employees in Public Services

Pror - 2.2013, str. 66
The Government of the Republic of Croatia and the trade unions representing public services signed on 12 December 2012 the Basic Collective Agreement for Servants and Employees in Public Services for the period of four years. The Annex I to the Agreement was signed on the same date. The Basic Collective Agreement for Servants and Employees in Public Services temporarily limits certain substantive rights of the persons employed in public services in 2012 and 2013.

Interpretation of Provisions of Collective Agreement for Civil Servants and Employees

Pror - 2.2013, str. 71
The Government of the Republic of Croatia and the trade unions representing the civil servants and employees signed on 2 August 2012 the new Collective Agreement for Civil Servants and Employees for the period of four years. According to the provisions of this Agreement both parties appointed the Common Commission which will interpret the provisions and supervise the application of the Collective Agreement for Civil Servants and Employees. The article presents the interpretations of the Common Commission made at the meetings held on the 11th, 23rd and 31st October, the 12th, 20th and 30th November and the 18th December 2012.
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