Within the system of budgetary accđunting it is necessary to prepare some financial reports for the period January-September 2015 and delver them to the FINA. Due to the specific processes within the this system there are special recordings included in the financial reports. This article presents a number of these specifics and the instructions how to use them.
Autori: Ivana JAKIR-BAJO, dipl. oec. Mladenka KARAČIĆ, dipl. oec. Ivana VARGAŠEVIĆ, dipl. oec.
The specific characteristic of the source of financing is one of the parameters which directly affects the accounting system of recording the business events related to this source due to the fact that it comprises budget beneficiaries on various levels. Accordingly, such recordings should be adjusted, also for the purpose of the proper consolidation of financial reports. In the Supplement to the RRiF Journal 2/15 Operations of the Budget and Budget Beneficiaries the above stated sources of financing are explained in detail. This article presents the comparison of the recording of the European sources of financing and their spending by the persons engaged in this process within the budget system.
Autori: Mladenka KARAČIĆ, dipl. oec. Mr. sc. Nada DREMEL , dipl. oec., ovl. rač., ovl. rev. i porezni savjetnik
The article presents an overview of the amended and changed State Budget for the year of 2015 and the Amendments to the Act on Realization of the State Budget of the Republic of Croatia for 2015. It includes the explanations of non-alignments and the reasons for non-alignments.
The Decision on the temporary financing of the operations, functions and programmes of the state bodies and other beneficiaries of the State Budget of the Republic of Croatia in the first quarter of 2016 has been adopted.
The Decision was made in accordance with the special regulations and principally brings certain limitations upon realization of the activities on the level of the state budget in the time of the forthcoming elections for the Croatian Parliamaent.
It presented the framework within which the providers and beneficiaries of the public sources should behave when financing the programs and projects which are to be realized for the general benefit.
This article presents the conditions which should be fulfilled by the associations which used the funds from the public sources or would like to apply for such funds. The control of the fulfilled conditions is primarily carried out by the provider of the public funds.
In the public procurement system there are limited values of the objects of the public procurement when purchasing goods, services or works when the persons obliged to use this system do not need to apply the strictly determined procedures of public procurement. Although the access to such procurements is simpler, the basic principles of the public procurement system are to be considered. The article explains the public procurement up to HRK 200,000.00 and points to certain problems which may arise upon the organisation of such procurement.
In the past 6 years from 2008 to 2014 the clients used the economically most advantageous offer as the criterion of selection in 1,667 tenders, i.e. 1.04% of all the tenders, which means that this criterion has not been very much used in the practice, regardless of the advantages that it brings to both, the clients and the bidders. However, in the following period this statistics is certainly going to be changed, especially due to the fact that the new directives place this criterion on the top or state it as the “only” criterion in the process of modernization of the public procurement. This article analyzes the issues regarding the economically most advantageous offer and presents the most important elements and models of this criterion.
The author of the article explains certain unclear situations in the field of the application of the Public Procurement Act through questions and answers.
The authority of the president of the representative body is determined by the specific act. This article offers replies to some questions regarding the work and procedures to be performed by the presidents of the representative bodies of the local and regional units of self-government, i.e. their rights and duties.
The rights of municipality heads, mayors, county heads and their deputies are differently determined in local units.
This article describes the nature of the mandate of the person who has the executive authority on the local level (the beginning of the mandate and taking up the position) and explains some dilemmas regarding incompatibility. The article also explains the rights and duties of the local officials determined by the specific regulations.
The article analyses the presumptions and limitations of determining business secrets by the public bodies who are obliged to apply the Act on the Right to Access to Information, which determines such presumptions and limitations, including the Act on Protection of the Secrecy of Information and other relevant regulations.
Due to the fact that the budget year is nearly at the end, the deadlines in which the budgets should be planned, including the financial plans of the budget beneficiaries, are also to be considered.
Although on the state level the budget is not planned for the following period because the temporary financing will be adopted, the local and regional units should make their plans. Due to certain new procedures, the article presents the planning by the local (regional) budget beneficiaries and the budget beneficiaries which belong to these units.
One group of the rights stated in the corresponding collective agreements for the civil servants and the public servants and employees may be defined as financial supports. Such supports are given in the case of specific events. The article presents an overview of such rights and the bodies authorized to interpret collective agreements.
In view of the substantive rights of the officials and employees working in public services, the corresponding collective agreement is to be applied. Due to the fact that certain rights determined originally by this agreement are not exercised based on other enactments, this article provides an overview of such rights. Besides, it states some interpretations given by the authorized bodies regarding the rights stated in the overview, including a number of interpretations referring to the payment of the compensation for transportation costs.
Autor: Mr. sc. Nada DREMEL , dipl. oec., ovl. rač., ovl. rev. i porezni savjetnik
Although one of the sources of labour law for the civil servants and employees is the corresponding collective agreement, many of its provisions are not applied due to the fact that the rights stated by them are limited by other enactments.
This article presents an overview of certain substantive rights which are exercised and some interesting interpretations of their application.
Autor: Mr. sc. Nada DREMEL , dipl. oec., ovl. rač., ovl. rev. i porezni savjetnik
