Prilog proračun i proračunski korisnici

Prilog proračun i proračunski korisnici


Change of Initial Positions on 1 January 2015

Pror - 3.2015, str. 3

Due to the fact that as of 1 January 2015 the Budgetary Accounting applies some new rules of recording business events, the article provides an overview of some changes of initial positions and the consequences of such changes.

Key Changes in Budget Act

Pror - 3.2015, str. 7

The Act on Budget has introduced the fields essential for the budget, asset management, public debt, leverage and guarantees.
After the accession of the Republic of Croatia to the European Union it was necessary to intervene in the general budgetary system. Besides the changes which were made in order to comply with the EU budgetary framework, the changes of the Croatian budgetary system comprised certain new legal and practical frameworks of operations of budgetary persons.

New Regulations in Public Procurement System

Pror - 3.2015, str. 13

Certain regulations on the public procurement system have been changed. Some of them are the regulations based on the Public Procurement Act, whereas one of them refers to the amended Act on Public Private Partnership, whose changes directly affect the public procurement system. The overview of the above stated changes is presented in this article.

Public Procurement – Examples from Practice

Pror - 3.2015, str. 18

The article presents a number of examples in wich soe disputes upon the application of the Public Procurement Act are settled by the Ministry of Economy and the State Commission for Control of Public Procurement Procedures.

Supervision of Work and By-Laws of Representative Bodies of Units of Local and Regional Self-Government

Pror - 3.2015, str. 23

The central government has the right to supervise the local and regional self-government, in order to ensure adherence to the Constitution and acts. In order to protect the constitutionality, legality and citizens’ rights, the State carries out the supervision of the by-laws and legality of work of the representative bodies of the units of local and regional self-government.
This article presents the authority of the central government upon the supervison of the legality of work and by-laws of the units of local and regional self-government, as well as the news regarding the authority in the supervision procedure, court competency, supervision of work, general and individual non-administrative by-laws.

What after Local Pre-Elections?

Pror - 3.2015, str. 33

The Government of the Republic of Croatia have dissolved the representative body and suspended a large number of the units of local self-government. Such decisions are the consequence of the fact that these local units have not adopted the budget for 2015, neither any decision of temporary financing. The Decision on Running the Local Pre-Elections has also been made. The pre-elections are expected to be held on 8 March 2015. After publishing the results of the pre-elections the first step is to constitute a new assembly of the representative bodies and to appoint the newly elected municipality heads and mayors, This article presents the rules to be applied from the beginning of the mandate of the newly elected officials, constituting new representative bodies, taking office of the new municipality head and mayor, as well as the rules regarding incompatibility of the elected duties.

Statement on Fiscal Responsibility for 2014 for Budget Beneficiaries

Pror - 3.2015, str. 39

The statement on fiscal responsibility should be submitted for the year 2014, too. The Proposal of the Directive on the Amendments to the Directive on Preparation and Submission of the Statement on Fiscal Responsibility and the Report on Application of Fiscal Responsibility comprise the changes in the questionnaire, which is presented in this article.
The submission deadlines for the Statement on Fiscal Responsibility remained the same for budget beneficiaries.

Work Experience and Years of Service of Civil Servants and Employees

Pror - 3.2015, str. 46

The terms:  years of service and work experience do not have the same meaning. Due to the fact that the volume of employees’ rights under certain circumstances depends on the length of realization of the above stated institutes, the article provides the explanation of them.

Zakon o proračunu

Pror - 3.2015, str. 52
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)