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Prilog proračun i proračunski korisnici

Prilog proračun i proračunski korisnici

Mjesec:

Završne provjere i knjiženja u proračunskom računovodstvu za 2013.

Pror - 2.2014, str. 3
S obzirom na to da u 2013. nisu mijenjane odredbe računovodstva kojima se koriste proračuni i proračunski korisnici, završne provjere knjiženja za 2013. i knjiženja pri utvrđivanju rezultata ne razlikuju se od onih za 2012. O njima je pisano u ovom članku.

Annual Financial Reports within Budgetary System for 2013

Pror - 2.2014, str. 9
The annual financial reports for 2013 within the budgetary system are to be prepared in the same way as those for 2012. During 2013 there were no changes within the system of budget and budget beneficiaries i.e. in the system of financial reporting of the same groups of reporting units. However, the Ministry of Finance have sent the circulars regarding the submission of the annual financial reports, stating the deadlines for the submission of the annual financial reports equally for all those concerned. The circular also points to the application of certain accounting principles, the obligation of refunding the surplus of cash assets into the Budget and some circumstances regarded as controversial within the budgetary system.  

State Budget of Republic of Croatia for 2014 and Projections for 2015 and 2016

Pror - 2.2014, str. 15
At the session held on 4 December 2013 the Croatian Parliament adopted the State Budget of the Republic of Croatia for 2014 and the projections for 2015 and 2016. Taking into consideration the totally planned income amounting to HRK 113 bn and the totally planned expenditure amounting to HRK 130.5 bn, the expected deficit of the state budget in 2014 will amount to HRK 17.5 bn.

Internal Regulation on Public Procurement

Pror - 2.2014, str. 20
Due to the changed Act on Public Procurement, the companies ordering the purchase up to the amount of HRK 200,000.00 i.e. the services up to the amount of HRK 500,000.00 are obliged to regulate such issues in their internal regulation (e.g. a rulebook, a decision, etc.) which should be based on their documents on a company’s establishment.
The article provides the guidelines for preparation of such a regulation and its sample including the enclosures (forms).

Example of Documents for Tender within System of Public Procurement

Pror - 2.2014, str. 26
The documents for tender should  be concise, comprehensive and unambiguous and prepared in the way to enable the submission of the comparable  bids. They should enable the calculation of the prices without taking some unusual risks or taking some extensive preparations by the bidder. The contents, the way of preparation and procedures with the bidding documents and other important issues regarding the bidding documents are regulated by the specific regulation – the Directive on the Way of Preparations and the Procedures  with Bidding Documents.
The article provides the example of the bidding documents for procurement of car tyres.  It is a good example for preparation of such documents upon public procurement of other objects and can be adjusted to the specific needs of an individual client.

Neka materijalna prava zaposlenih u javnom sektoru

Pror - 2.2014, str. 46
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 neka materijalna prava zaposlenih svih onih koji se podrazumijevaju pod zaposlenima u javnom sektoru. Pri određivanju materijalnih prava svih onih koji se  podrazumijevaju pod zaposlenima zbog raznih specifičnosti ponekad je teško odgovoriti koji propis primijeniti pri određivanju tih prava.

New Collective Agreement in Health Care Sector and Health Insurance Sector

Pror - 2.2014, str. 51
The Government of the Republic of Croatia and the Independent Trade Union of Health Care and Social Care of Croatia and the Croatian Professional Trade Union of Nurses and Medical Assistants signed on 2 December 2013 the Collective Agreement in the field of health care and health insurance. The Agreement regulates the rights and obligations based on the work of the employees in the field of health care and health insurance. The funds for the salaries and other substantive rights of the employees are provided by the State Budget in the amount of more than 50%.
The funds for the salaries and other substantive rights of the employees provided by the State Budget in the amount of more than 50% include the assets which according to the contract on realization of health care are provided by the Croatian Health Insurance Institute.

Tumačenja odredaba Kolektivnog ugovora za državne službenike i namještenike

Pror - 2.2014, str. 59
Vlada Republike Hrvatske i sindikati državnih službenika i namještenika zaključili su 3. kolovoza 2013. Kolektivni ugovor za državne službenike i namještenike na određeno vrijeme do 1. kolovoza 2016. Prema odredbama toga ugovora, ugovorene strane imenovale su Zajedničku komisiju za tumačenje odredaba i praćenje primjene sklopljenoga Kolektivnog ugovora za državne službenike i namještenike. U nastavku dajemo tumačenja Zajedničke komisije prve sjednice Zajedničke komisije za tumačenje odredaba i praćenje primjene Kolektivnog ugovora za državne službenike i namještenike.

Position of Women on Labour Market

Pror - 2.2014, str. 63
One of the important institutes, which is expected to be changed in the new Labour Act, is the contract on temporary employment. In the author’s opinion, it should be reduced because it represents the obstacle to the equal opportunities, which results in the indirect discrimination of women and provides the opportunity to employers to use up a worse position of women on the labour market. Accordingly, the new Labour Act should additionally limit the use of the above stated institute. Besides this Act, the issues of discrimination of women on the labour market are regulated by the corresponding acts, which comprise a wider scope of possible cases of discrimination, such as the Act on Prevention of Discrimination and the Gender Equality Act.

Evaluation of Civil Servants and Employees

Pror - 2.2014, str. 66
In the sector of civil services the process of evaluation of civil servants is rather important in order to properly manage the human resources. The evaluation process tries to determine whether the employee whose performance is being evaluated has the ability to successfully perform his/her working activities. Accordingly, their further professional orientation and recruitment on the corresponding vacancies can be planned. The article presents the purpose of the evaluation process, the criteria and other specifics upon evaluation of civil servants.

Pretplatnik
Zakon o trgovačkim društvima  (1)