natgillin/translations-raw huggingface dataset:
The Execution (implementation, supervision and control) of the budget is the responsibility of the Ministry of Finance, i.e. the Treasury.
Izvršenje (provedbu, nadzor i kontrolu) proraèuna provodi Ministarstvo financija odnosno Dravna riznica.
What does the legislative phase of the budgetary process in Croatia look like?
Kakva je zakonodavna faza proraèunskog procesa u Hrvatskoj?
Let us now concentrate on the second phase of the budgetary process, i.e. the approval of the budget.
Analizirajmo detaljnije drugu fazu proraèunskog procesa odnosno odobrenje proraèuna.
The key role here is that of the Parliament and its Budget Committee.
U toj fazi kljuènu ulogu ima Sabor i njegov Odbor za financije i dr avni proraèun.
Now, what are the problems faced by and limitations imposed on the Parliament and its members and on the Budget Committee during the approval of the budget proposal?
No koji su problemi i ogranièenja Sabora, odnosno saborskih zastupnika i tog Odbora prilikom odobravanja prijedloga proraèuna?
The analyses and studies have shown that there are certain difficulties in the operation of the Budget Committee and the Parliament itself.
Analize i istra ivanja upozorili su na neke probleme djelovanja Odbora za proraèun i samog Sabora.
They are as follows:
Nabrojimo samo neke.
Even though the Budget Committee can influence legislative proposals by way of amendments, there is not enough time to cope with the excessive paperwork and numerous figures or to approve the budget in a proper way.
Iako Odbor moe amandmanima utjecati na zakonske prijedloge, nedostaje vremena za borbu s hrpom materijala i gomilom brojki te za kvalitetno odobravanje proraèuna.
Members of Parliament do not have any offices, business premises, advisers, public relations officers or funds to finance the procurement of expert opinions on certain issues, since no one is an expert on everything.
Zastupnik nema ureda, prostorija, savjetnika, osobe za odnose s javnošæu ni proraèuna iz kojega bi financirao pribavljanje struènih mišljenja o odreðenoj problematici jer jedan èovjek ne mo e sam sve znati.
Moreover, MPs cannot choose their advisers or obtain external expert opinions.
Zastupnici se koriste privatnim vezama za pribavljanje odreðenih informacija.
The Budget Committee is not on an equal footing with the Government, as it has an administrative machinery and staff, which, although underpaid, provides high-quality logistic support in the process of making budget proposals but also on other occasions.
Odbor je u neravnopravnom poloaju prema Vladi jer ona iza sebe ima aparat i ljude koji, iako slabo plaæeni, slu e kao kvalitetna logistièka baza prilikom izrade prijedloga proraèuna, ali i èešæe.
The Parliament is supposed to be a national institution open to the public, but is it really so?
Sabor treba biti narodno tijelo otvoreno za javnost, ali je li u stvarnosti tako?
The Parliament's infrastructure is needlessly underdeveloped, although not for lack of funding (but political reasons), and the Parliament is therefore placed in an inferior position.
Sabor nepotrebno infrastrukturno zaostaje, iako nije rijeè o novcu (politièko pitanje) te je stavljen u treæerazredni polo aj.
Due to undisciplined Members of Parliament there is often no quorum at the Committee meetings.
Zbog nediscipline zastupnika èesto se dogaða da Odbor nema kvoruma.
A relatively larger amount of budget resources is allocated to political parties than to MPs (180,000 kuna per capita p.a.), while independent MPs are allocated no funds whatsoever.
U proraèunu je razmjerno više sredstava namijenjeno strankama, a manje zastupnicima (180 000 kuna po zastupniku u godini), dok nezavisni zastupnici uopæe ne dobivaju novac.
Due to a communication gap between the Ministry of Finance, the Government and the Parliament, the Ministry fails to inform the Committee in advance about the budgetary items of the next year's budget.
Zbog loše komunikacije na liniji Ministarstvo financijaVlada - Sabor, Ministarstvo financija ništa ranije ne informira Odbor o proraèunskim stavkama za sljedeæu godinu.
Suggestions and recommendations for the improvement of the legislative phase of the budgetary process
Prijedlozi i preporuke za poboljšanje zakonodavne faze proraèunskog procesa
The Ministry of Finance should inform the Committee about the assumptions for the next budget and framework budgetary items, in order to facilitate the proposing of the next year's budget by the Committee.
Ministarstvo financija trebalo bi informirati Odbor o pretpostavkama sljedeæeg proraèuna i okvirnim stavkama kako bi Odbor kvalitetnije predloio proraèun za sljedeæu godinu.
This would also keep other MPs informed, which is necessary given the great importance of the budget.
Osim toga, i svi ostali zastupnici mogli bi biti informirani o tome, pogotovo zato što je rijeè o tako va noj stvari kao što je proraèun.
As the advisers to the Committee mostly belong to the technical staff with economy-oriented education, they should be additionally trained and new legal experts should be employed in order to facilitate the drafting of legislation.
Kako su savjetnici Odbora veæinom tehnièko osoblje, preteito ekonomskih smjerova, trebalo bi ih dalje obrazovati te dodatno zapošljavati pravnike korisne prilikom izrade zakonskih akata.
This would help in reducing the need for travelling, as MPs would be able to perform their work in their own constituencies in a more efficient and cost-effective way.
Time bi se smanjila potreba za putovanjima jer bi zastupnici mogli ostati u svojoj izbornoj jedinici te bi kvalitetnije i jeftinije obavljali svoj posao.
Besides, Members of Parliament should also be educated in the basic IT-concepts.
Osim toga, i zastupnike treba informatièki opismeniti.
The computerisation of the parliamentary chamber is praiseworthy, but it also created additional problems (due to difficulties in handling the equipment or insufficient skills on the part of MPs).
Hvale je vrijedna informatizacija sabornice, ali to je stvorilo dodatne probleme (ogranièene moguænosti manipulacije i nesnala enje zastupnika).
Reforms of the Croatian Budgetary System Reforms of the Croatian Budgetary System
Reforme hrvatskoga proraèunskog sustava Reforme hrvatskoga proraèunskog sustava
Since 2000, Croatia has been carrying out reforms to the old budgetary system.
Od 2000. godine Hrvatska reformira (stari) proraèunski sustav.
The objective of this paper is to cast light on the bases of the reform process in the budgetary system.
Ovdje nam je cilj upozoriti na osnovne reformske procese u sustavu proraèuna.
This in particular refers to the new way of recording budgetary transactions, the establishment of the functions of the government treasury and the making of payments from the Single Treasury Account (STA).
To se posebice odnosi na novi sustav evidencije proraèunskih transakcija, uspostavu funkcija Dr avne riznice i plaæanja s jedinstvenog raèuna Riznice (JRR).
To this one should add the adoption of the new chart of account on which the system of financial and fiscal reporting is founded and the beginning of budgeting according to programmes, which institutions within the budgetary system are slowly mastering.
Tomu treba dodati i donošenje novog raèunskog plana na kojemu se temelji sustav financijskog i fiskalnog izvještavanja te poèetak proraèuna po programima koje polako usvajaju institucije unutar proraèunskog sustava.
We shall endeavour to explain the basic difference between the old budget system, based on the cash principle, and the new system of budgetary recording, which is based on a modified accrual system, using as an example the budget of general government and its deficit.
Pokušat æemo objasniti temeljnu razliku izmeðu staroga (utemeljenoga na gotovinskom naèelu) i novog sustava evidencije proraèuna (prema modificiranom obraèunskom naèelu) na primjeru proraèuna opæe dr ave i njegova deficita.
At the end we will make some suggestions and recommendations.
Na kraju navodimo prijedloge i preporuke.
Recording budgetary transactions
Evidencija proraèunskih transakcija
that revenue was recorded at the time when it was collected and expenditure when it was actually paid out.
To znaèi da su prihodi evidentirani u vremenu kada su naplaæeni, a rashodi kada su isplaæeni.
Thus an important part of the information about the records of the public debt and an evaluation of the fiscal position of government were disregarded.
Tako je znatan dio informacija za evidenciju javnog duga te za procjenu fiskalne pozicije dr ave bio ostavljen po strani.
The liability incurred is expenditure, and the accrual concept is applied only to the expenditure side of the budget (the so-called modified accrual system).
Nastala je obveza rashod te se obraèunski koncept primjenjuje samo na strani rashoda (tzv. modificirano obraèunsko naèelo).
Revenue is still kept on cash basis, that is, is recorded when it is collected.
Prihodi se i dalje vode na gotovinskom naèelu, odnosno evidentiraju se kada su naplaæeni.
This concept of keeping records makes possible a more detailed monitoring of outstanding government liabilities.
Takav koncept evidencije omoguæuje detaljnije praæenje nepodmirenih obveza dr ave.
Financial reporting and consolidation
Financijsko izvještavanje i konsolidacija
Reforms of the Croatian Budgetary System
Reforme hrvatskoga proraèunskog sustava
sufficient use of them in fiscal analysis and assessment of the financial position of government.
Od tada je poboljšan sadr aj financijskih izvješæa, kao i opseg informacija koje pruaju.
cept was changed from the ground up, abandoning the confused classification used in former years.
Konsolidacija - eliminiranje istovrsnih financijskih transakcija više meðusobno povezanih proraèuna i/ili proraèunskih korisnika te izvanproraèunskih korisnika.
The application of the new chart of account of the budget will make it possible to acquire information classified into numerous categories, which will make possible a comparison and assessment of the realisation (implementation) of government policies.
Problem je konsolidacija financijskih izvješæa izvanproraèunskih fondova te društava u javnom sektoru (Hrvatske ceste, Hrvatske autoceste, Dr avna agencija za osiguranje štednih uloga i sanaciju banaka, Hrvatski fond za privatizaciju) koji ne vode evidenciju financijskih transakcija po raèunovodstvu dr
In this way a good basis is created for the evaluation of the results of given programmes of government spending.
Sada su osim veæ postojeæih - funkcijske, organizacijske i ekonomske, uvedene i programske, lokacijske i fondovske klasifikacije.
The main dilemmas are how many sub-programmes a programme may have and the enlargement of programmes outside the given ministries.
Programski se proraèun bavi oèekivanim rezultatima usluga i aktivnosti dr ave te se putem njega povezuju prihodi i rashodi s višegodišnjim programima koji su dio dugoroènih i kratkoroènih ciljeva i dravne strategije.
For the implementation of the budget programme it is crucial for the Government clearly to lay down priority public needs programmes and the objectives of these programmes and, in collaboration with the Ministry of Finance to coordinate and monitor the financing of spending agencies in terms of programmes.
Glavni je cilj tog proraèuna usmjerenje na raspodjelu sredstava prema programima, aktivnostima i nositeljima aktivnosti te prijenos interesa dr ave s raspodjele sredstava na proizvode, usluge i rezultate.
Local government units in turn consolidate the financial statements of the spending agencies and supply these to the Ministry of Finance.
Provedba i primjena proraèuna prema programima zahtijeva dodatno struèno osposobljavanje djelatnika koji rade u financijskim slu bama proraèunskih korisnika na razini dr ave i lokalnih jedinica.
One problem is the consolidation of the financial statements of the extra-budgetary funds and companies in the public sector (Croatian Roads, Croatian Motorways, the State Deposit Security Agency, the Croatian Privatisation Fund) which do not keep the records of the financial transactions according to the accounting system of the central government budget.
Glavne su dileme koliko program mo e imati potprograma, proširivanje programa izvan pojedinih ministarstava itd. Uglavnom, kljuèna je veza izmeðu glavnih politièkih ciljeva Vlade te Ministarstva financija koje treba koordinirati i pratiti provedbu programa proraèunskih korisnika.
It is worth pointing out that the allocation of funds from the government treasury and payments from the STA are carried out according to monthly financial plans drawn up by spending agencies.
Treba napomenuti da se dodjela sredstava iz Dravne riznice te isplate s JRR-a obavljaju na temelju mjeseènih financijskih planova koje sastavljaju proraèunski korisnici.
In agreement with the IMF the Government has provided for the privatisation of the Croatian Postal Bank.
Vlada je, u sporazumu s Meðunarodnim monetarnim fondom (MMF-om), predvidjela privatizaciju Hrvatske poštanske banke.
Thus it is still unsettled in which bank (or banks) budget spending agencies will open accounts into which the treasury will carry out payments from the STA.
Stoga je i otvoreno pitanje u kojoj æe banci (ili bankama) proraèunski korisnici otvoriti raèune na koje æe Riznica obavljati is
The Financial Agency, FINA, formerly ZAP, still gives information and technical support to the Ministry of Finance's government treasury system, in spite of the development within the Ministry of Finance of the government financial system based upon SAP - System, Application, Product.
Financijska agencija (FINA - bivši ZAP) i dalje prua informatièko-tehnološku potporu sustavu Dr avne riznice Ministarstva financija, unatoè tome što se u Ministarstvu financija razvija dr avni financijski informacijski sustav utemeljen na SAP-u (njem.
The report concerning the central budget is more transparent than in previous years but because of the introduction of the new classification a problem has arisen in the calculation of the budgetary deficit (current and primary) and the impossibility of seeing the financial position of government as a whole.
Izvješæe o dr avnom proraèunu transparentnije je nego prethodnih godina, ali je zbog uvoðenja nove klasifikacije nastao problem izraèuna proraèunskog deficita (tekuæega i primarnoga) te nemoguænosti sagledavanja financijske pozicije dr ave.
For the Ministry of Finance the transition to the new system of the budget is a problem because the old manner of recording budgetary transactions according to the cash principle has been kept.
Za Ministarstvo financija prelazak na novi sustav proraèuna predstavlja problem jer se zadr ao i stari naèin evidentiranja proraèunskih transakcija na gotovinskom naèelu.
This means that the Ministry of Finance has a double job in unifying the information.
To znaèi da Ministarstvo financija ima dvostruki posao u objedinjavanju informacija.
The problem is that all the extra-budgetary funds and public enterprises can create liabilities.
Èak se i mjeseèni statistièki prikazi Ministarstva financija objavljuju sa zaostatkom od gotovo pola godine.
Unfortunately, government deposits (kuna and foreign currency) are still kept at one government owned and three private banks, and not with the CNB in the STA.
Dodatni je problem to što dr ava najveæi dio aktivnosti javnih poduzeæa (kao i izvanproraèunskih fondova) financira transferima iz proraèuna i zadu ivanjem.
Budget spending agencies closed CNB deposit accounts and opened up accounts with a commercial bank - only with the Croatian Postal Bank - for paying out cash.
Treba istaknuti da Hrvatska banka za obnovu i razvoj (HBOR) još nije ukljuèena u evidenciju dr ave iako dr
Now payment is carried out via special STA sub-accounts opened at the CNB for the payment of wages and operational expenditure.
ava HBOR-u svake godine doznaèava sredstva za uveæanje glavnice (temeljnog kapitala) te posredovanjem HBOR-a obavlja dio financijskih funkcija.
Even the Ministry of Finance's monthly statistical reviews are published with a time-lag of about half a year.
Stoga utvrðivanje statusa proraèunskog korisnika ni ubuduæe neæe biti lagan zadatak.
Although the modified accrual principle of budgetary records is officially in use, there is still no publicly available information about the size of governmental expenditure arrears.
Dio proraèunskih korisnika svakako æe prelaziti u privatni sektor (npr. institucije u sustavu zdravstva, visokog školstva i znanosti, komunalne djelatnosti na razini lokalnih jedinica).
A rather difficult question in the budget system is the definition of the status of a spending agency or budgetary beneficiary.
Potrebno je jasnije definirati proraèunskog korisnika te kriterije prema kojima institucije dobivaju taj status.
How to analyse the size of government and the budgetary deficit?
Kako analizirati velièinu dr ave i proraèunski deficit?
Budgetary revenue is recorded at the moment it is collected.
Proraèunski prihodi evidentiraju se u trenutku kada su naplaæeni.
Uncollected revenue (budgetary claims) is not recorded in the budget; only collection in cash is recorded.
Nenaplaæeni prihodi (potra ivanja proraèuna) ne evidentiraju se u proraèunu nego se knji i samo naplata u gotovini.
This means the full amount of an obligation is expenditure.
Znaèi, puni je iznos obveze i rashod.
Since 2003 revenue from privatisation has been recorded in the financing account and represents a receipt of the budget that is meant for the financing of the budgetary deficit.
Od 2003. prihodi od privatizacije evidentiraju se u raèunu financiranja i tvore primitak proraèuna namijenjen financiranju proraèunskog deficita.
Revenue from privatisation is no longer in the category of capital revenue.
Prihodi od privatizacije nisu više u kategoriji kapitalnih prihoda.
These are central and local government bodies (ministries, agencies, local administration), establishments (schools, kindergartens, health centres), extra budgetary funds (for development and employment, regional development, retirement, healthcare) and local self-government.
Razina nepodmirenih obveza smanjivat æe se (ili poveæavati) ovisno o sposobnosti dr ave da ih podmiri, što æe neizravno utjecati i na velièinu proraèunskog deficita na obraèunskom naèelu.
Hence definition of the status of a spending agency is not likely to be an easy task even in the future.
Ukupni rashodi i posudbe umanjene za otplate Ukupni rashodi Tekuæi rashodi Kapitalni rashodi
Changes in the methodological coverage will be most of all reflected in the increase of the budgetary deficit.
gotovinskom naèelu, a nepodmirene obveze koristiti u evidenciji javnog duga.
But irrespective of the manner they are shown, an increase or reduction of expenditure arrears will certainly affect the size of the public debt.
Neovisno o naèinu prikazivanja, poveæanje (smanjenje) obveza utjecat æe i na velièinu javnog duga.
It needs stressing that the budget of general government in the 1994 to 1999 period was not adapted to the new methodology of government finance statistics.
Treba istaknuti da proraèun opæe dr ave od 1994. do 1999. godine nije prilagoðen novoj metodologiji dr avne financijske statistike.
Officially the Ministry of Finance did not work out a general government budget according to the accrual principle even in the 1999 to 2003 period.
Slu beno, Ministarstvo financija nije izradilo proraèun opæe drave po obraèunskom naèelu ni u razdoblju od 1999. do 2003. godine.
Croatia may boast of having in a relatively short period of time adopted the changes in the methodology of government finance statistics and the system of financial reporting.
Hrvatska se mo e pohvaliti da je u relativno kratkom razdoblju usvojila promjene u metodologiji dr avne financijske statistike i sustava financijskog izvještavanja.
All the processes in the budgetary system are positive and the decision makers, the Government and the Parliament, may in the near future expect a number of useful reports concerning the financial position of government.
Svi su procesi unutar proraèunskog sustava pozitivni te donositelji odluka (Vlada i Sabor) mogu u bliskoj buduænosti oèekivati niz korisnih izvješæa o financijskom polo aju dr ave.
Still, after 2000, because of the methodological changes, there was almost no quality and publicly accessible information about the financial operations of government.
Ipak, nakon 2000. godine zbog metodoloških promjena gotovo i nije bilo kvalitetnih i javno dostupnih informacija o financijskom poslovanju dr ave.
This information gap made it impossible to carry out any broad analysis of government policies and provide an assessment of the impact of political decisions on government expenditure and on the economy.
Taj informacijski jaz onemoguæivao je širu analizu dr avnih politika i procjenu utjecaja politièkih odluka na dr avne rashode te na gospodarstvo.
Suggestions and recommendations
Prijedlozi i preporuke
Naputak o ekonomskoj i funkcijskoj klasifikaciji rashoda (izdataka) i prihoda (primitaka), NN 140/02.
Naputako ekonomskoj i funkcijskoj klasifikaciji rashoda (izdataka) i prihoda (primitaka), NN 140/02.
Zakon o naplati dospjelih a nenaplaæenih poreza, carina, doprinosa i dr avnih jamstava, NN 117/01.
Zakono naplati dospjelih a nenaplaæenih poreza, carina, doprinosa i dr avnih jamstava, NN 117/01.
Zakon o proraèunu, NN 93/03.
Zakono proraèunu, NN 93/03.
no. 54 March 2011 issn 1333-4263
br.54 ožujak 2011. issn 1333-4263
Capital investment plans and local government debt in Croatia
Planovi kapitalnih investicija i dug lokalnih jedinica
anto bajo Institute of Public Finance
anto bajo Institut za javne ﬁ nancije
The Republic of Croatia is a ﬁ scally centralised country with the lowest local unit debt in Europe and fairly restrictive borrowing criteria for local units.
Republika Hrvatska je ﬁ skalno centralizirana zemlja s najnižim dugom lokalnih jedinica u Europi i s prilično restriktivnim kriterijima zaduživanja lokalnih jedinica.
In order to be able to make high quality decisions concerning future borrowing, the ﬁ nding of alternative sources of ﬁ nancing and a more realistic se ing of criteria and budgetary constraints it is high time to draw up a uniﬁ ed review of the programmes of capital investments ﬁ nanced from central and local government budgets and of central and local government companies.
Za donošenje kvalitetnih odluka o budućim zaduživanjima, pronalasku alternativnih izvora ﬁ nanciranja i realnijeg utvrđivanja kriterija i proračunskih ograničenja zaduživanja lokalnih jedinica, potrebno je izraditi objedinjen pregled programa kapitalnih investicija ﬁ nanciranih iz Državnog i lokalnog proračuna te državnih i lokalnih trgovačkih društava.
The ﬁ ndings of the State Audit Oﬃ ce also indicate the need for such an approach.
Na potrebu takvog pristupa ukazuju i nalazi Državne revizije.
Croatian governments to date have not drawn up lists of capital investments either at central or at local government level.
Dosadašnje hrvatske vlade nisu izradile popise kapitalnih investicija na razini središnje države i na razini lokalnih jedinica.
In the years aft er this report there was no such report, nor did the governments have any integral discussion of capital investment plans for the public sector over the long term (per government sector).
U narednim godinama toga izvješća nije bilo, niti su vlade cjelovito raspravljale o planovima kapitalnih investicija u javnom sektoru za duže vremensko razdoblje (po sektorima države).
It could also be taken on by the State Audit Oﬃ ce, which anyway carries out ﬁ nancial and eﬀ ectiveness audits of local units and public sector institutions.
To može biti i Državni ured za reviziju koji i tako obavlja ﬁ nancijske i revizije učinkovitosti poslovanja lokalnih jedinica i institucija javnog sektora.
Audit Oﬃce report for 20091 reveals possible reasons for such an approach, which would be of assistance in a more realistic se ing of limits to the borrowing of local units.
Izvješće Državne revizije za 20091. otkriva moguće razloge za takav pristup koji bi pomogao u realnijem utvrđivanju ograničenja zaduživanja lokalnih jedinica.
2. Local government debt Budget Law (og 87/08) governs the borrowing of, and central government guarantees for the borrowing of, local units.
2. Dug lokalnih jedinica Zakonom o proračunu (nn 87/08) uređuje se zaduživanje i državna jamstva zaduživanja lokalnih jedinica.