Due to the fact that in the budget system most of the financial reports for 2014 are to be submitted until 15 February 2015, the data on the accounts should be checked. The check-up of the data on the accounts is one of the forms of preparations for determination of the business results. Besides the data on the accounts, the system of recording of the business events of the same kind should be checked, as well. The budgetary accounting for 2014 did not undergo any changes, so the system of checking up is the same as the system applied in 2013.
Autor: Mr. sc. Nada DREMEL , dipl. oec., ovl. rač., ovl. rev. i porezni savjetnik
In the system of budgetary accounting the adjustment of the records with the real state of the assets and liabilities is based on the annual listing (stocktaking). The accounting regulations of the budget system have introduced the rules of stocktaking and the way of presenting the stocktaking differences in business records. Due to the fact that there were no changes in the system of budgetary accounting in 2014, the stocktaking and all the related activities remain the same as those in 2013. There are no differences in recording of stocktaking differences, either.
Autori: Mr. sc. Nada DREMEL , dipl. oec., ovl. rač., ovl. rev. i porezni savjetnik Ivana JAKIR-BAJO, dipl. oec.
The new Rulebook on Budgetary Accounting and Chart of Accounts becomes effective on 1 January 2015. It introduces some new provisions into the accounting system, which do not deviate from the basic principles determined by the old Rulebook valid until the end of 2014. The authors of the article explain the new provisions of the above stated Rulebook.
Autori: Mr. sc. Ivana JAKIR-BAJO Ivana VARGAŠEVIĆ ČONKA , dipl. oec
Another intervention into the State Budget of the Republic of Croatia for the year of 2014 is evident. The Government of the Republic of Croatia adopted the Draft of the Amendments to the State Budget of the Republic of Croatia for 2014, which should be passed by the Croatian Parliament. The changes comprise certain redistributions in the specific categories in which the planned assets are insufficient and should be realized this year.
In 2015 economic entities will have the opportunity to deliver the bids and the claims for participation electronically via the system of the E-Classfields of Public Procurement in the Republic of Croatia. It represents a further development of the electronic public procurement. This article provides an overview of the relevant legal provisions and presents the preparation of the public procurement procedure and the e-delivery of bids. The article in the following RRiF issue will present the procedure of public opening of the bids delivered electronically, their overview and estimation.
The costs of the appeal proceedings carried out in front of the State Commission for Control of the Public Procurement Procedure include the compensation for making an appeal and the fees to the representative of the claimant. The classes of fees for starting up an appeal procedure are clearly defined by the Act on Public Procurement. In view of the costs of the claim procedure, they comprise only the type of the claim, whereas their amount depends on various factors.
Many times the RRiF Journal published the replies to the questions regarding the public procurement system, which is mostly covered by the Act on Public Procurement. This article presents the example from the practice of the State Commission for Supervision of Public Procurement Procedure, which points to its viewpoints in the disputable situations of this system.
A negotiation procedure of public procurement is the procedure in which the client contacts economic entities of his/her own choice and negotiates the conditions of the contract with one or a number of them. As all the other procedures in the system of public procurement, this procedure is formal and legally regulated. Only under certain circumstances, the communication between the client and the bidder is allowed during the realization of such a procedure. According to the strict application of the Act on Public Procurement, the possibility of the communication between the client and the bidder during the negotiation procedure with the previous announcement would be limited. Therefore, the author of the article suggests the transfer solution of the problem within the existing legal framework.
The local authorities cannot have absolute authority. They have to act according to the constitutional principles and within the legal framework. Local units have to act within the legal system of the state in which they operate. The central authority has the right to control the local self-government, in order to secure obeying the law. Within the framework of carrying out the control, it is possible to apply sanctions according to the enactments of the local bodies or to the local bodies, themselves. The article presents the strictest sanction – dismissal of the representative body and states the reasons for dismissal of the municipality and city councils and the county assembly. The article also presents the procedure of calling early elections.
The employees in schools, who work under specific conditions, have the right to the corresponding salary increment. The article presents the specific working conditions in schools, the amounts of the salary increment for each type of the specific working conditions, the way in which they are calculated and recorded within the COP system, and the new provisions regarding the specific conditions of work stated in the branch agreements for employees in school institutios signed in April and May this year.
The occasional substantive rights of the employees in state bodies, the bodies of units of local and regional self-government and public services include the right to gifts for children on St. Nicholas Day and the Christmas bonus. The article presents such rights for 2014.
The administrative bodies in the units of local and regional self-government are managed by the heads appointed by the authorized executive body after realization of the public competition. The heads are appointed in the special procedure. They have to fulfil the conditions for the head appointment (general, specific and exceptional). Their scope of work and responsibilities are legally regulated.
The Government of the Republic of Croatia and the trade unions of civil servants and employees signed on 3 August 2013 the Collective Agreement for Civil Servants and Employees for the temporary period until 1 August 2016. According to the provisions of this Agreement, the parties appointed the Common Commission for Interpretation and Observation of Application of the signed Collective Agreement for Civil Servants and Employees. The article presents the interpretations by the Common Commission for Interpretation and Observation of Application of the signed Collective Agreement for Civil Servants and Employees.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The Government of the Republic of Croatia and the trade unions of public services signed the Basic Collective Agreement for Officials and Employees in Public Services for the period of four years. The agreement parties appointed the Commission for Interpretation of the Provisions and Observation of the Application of this Agreement. The article presents an overview of the interpretations of some provisions of the Basic Collective Agreement for Officials and Employees in Public Services.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
