| Sažetak | Proračun predstavlja dokument kojim jedinice lokalne područne (regionalne) samouprave, tj. općine gradovi i županije procjenjuju i planiraju prihode i izdatke te utvrđuju rashode i izdatke unutar proračunske godine. Sastoji se od općeg i posebnog dijela i razvojnog plana. Opći obračun obuhvaća račun prihoda i rashoda te račun financiranja, a u posebnom dijelu prezentirani je plan rashoda i izdataka raspoređenih u programe.
Cilj ovog diplomskog rada je pružiti temeljitu analizu Proračuna Grada Preloga i zakonske regulative koja se odnosi na proračunski proces. Fokus istraživanja je pružiti dublje razumijevanje strukture, funkcija i zakonskih okvira koji oblikuju proračunski proces u Gradu, te procijeniti učinkovitost i transparentnost tog procesa.
Računovodstveni proces reguliran je zakonima i pravilnicima, a najznačajniji zakon jest Zakon o proračunu. Kako bi se sistemski pratile financijske promjene u proračunskom računovodstvu, transakcije se bilježe na zakonski regulirani način na temelju računskog plana proračuna. Računski plan proračuna definiran je Pravilnikom o proračunskom računovodstvu i računskom planu, a predstavlja mehanizam klasifikacija i numeričkih oznaka računovodstvenih promjena i temelj je za organizaciju računovodstvenih knjiga kojeg koriste djelatnici upravnog odjela za financije JLP(R)S. Osim navedenih, za proračun su još važni Zakon o fiskalnoj odgovornosti, Zakon o lokalnoj i područnoj (regionalnoj) samoupravi, Pravilnik o polugodišnjem i godišnjem izvještaju o izvršenju proračuna, Pravilnik o financijskom izvještavanju u proračunskom računovodstvu, Pravilnik o proračunskim klasifikacijama, Pravilnik o utvrđivanju proračunskih i izvanproračunskih korisnika državnog proračuna i proračunskih i izvanproračunskih korisnika proračuna jedinica lokalne i područne (regionalne) samouprave te o načinu vođenja Registra proračunskih i izvanproračunskih korisnika, Pravilnik o postupku zaduživanja te davanja jamstva i suglasnosti jedinica lokalne i područne (regionalne) samouprave, Pravilnik o sastavljanju i predaji Izjave o fiskalnoj odgovornosti i izvještaja o primjeni fiskalnih pravila te brojne uredbe.
U proračunskom procesu glavne faze su: priprema i planiranje prijedloga proračuna, izrada proračuna i donošenje proračuna, izvršavanje proračuna, evidencija i izvještavanje te revizija i nadzor. Kroz diplomski rad obrađena je zakonska regulativa proračuna i proračunski proces na stvarnom primjeru proračuna Grada Preloga u 2022. godini. U okviru diplomatskog rada, izvršena je temeljna analiza provedbe proračunskog procesa u Gradu Prelogu, s posebnim naglaskom na usklađenost s relevantnom zakonodavstvom. Iako se suočava s izazovom neravnoteže u proračunu zbog prenesenog manjka iz prethodne godine, Grad Prelog ostvaruje napredak. Kroz razumijevanje i primjenu zakonskih regulativa, Grad osigurava transparentnost i odgovornost u svom proračunskom procesu. Uz kontinuirano smanjivanje tog manjka, Grad Prelog nastavlja primjenjivati strategije financijske stabilnosti i odgovornog upravljanja proračunskim resursima s ciljem osiguranja održive ravnoteže i pružanja kvalitetnih javnih usluga svojim građanima. |
| Sažetak (engleski) | The budget is a document by which Local and Regional Self-government, in other words, the districts, cities, and counties, assess and plan revenue and expenditure and identify expenditure within the budget year. It consists of a general part, a specific part, and a development plan. The general account includes the revenue and expenditure account, as well as the financing account, while the specific part presents the plan of expenses and expenditures allocated to programs.
This master's thesis aims to provide a thorough analysis of the Budget of the City of Prelog and the legislative regulations related to the budgetary process. The research focuses on providing a deeper understanding of the structure, functions, and legal frameworks that shape the budgetary process in the City and assessment of the effectiveness and transparency of that process.
The accounting process is regulated by laws and regulations. The most significant law is the Budget Law. To minimize financial changes in budgetary accounting, transactions shall be recorded in a legally regulated manner based on the accounting plan of the budget. The budget is defined in the Budget Accounting and Budget Plan and constitutes a mechanism for the classification and numerical code of accounting changes and is the basis for the organization of accounting records used by the employees of the Finance Department.
The accounting process is regulated by laws and regulations, with the most significant being the Budget Law. To systematically monitor financial changes in budgetary accounting, transactions are written in a legally regulated manner based on the chart of accounts. The chart of accounts for the budget is defined by the Regulation on Budgetary Accounting and the Chart of Accounts, and it serves as a mechanism for classifying and numerically indicating accounting changes. It is the basis for organizing the accounting books used by the employees of the finance department of the local self-government unit. In addition to the aforementioned, other important laws and regulations for the budget include the Law on Fiscal Responsibility, the Law on Local and Regional self-government, the Regulation on semi-annual and annual budget reports, the Regulation on Financial Reporting in Budgetary Accounting, the Regulation on Budget Classifications, the Regulation on Determining Budgetary and Extra-budgetary Users of the State Budget and Budgetary and Extra-budgetary Users of the Local and Regional (Regional) Self-Government Unit and the Manner of Maintaining the Register of Budgetary and Extra-budgetary Users, the Regulation on the Borrowing Procedure and the Giving of Guarantees and Consents by Local and Regional (Regional) Self-Government Units, the Regulation on the Preparation and Submission of the Statement of Fiscal Responsibility and Reports on the Application of Fiscal Rules, and numerous ordinances.
In the budgetary process, the main phases are preparation and planning of the budget proposal, budget preparation and adoption, budget performance, record keeping and reporting, and audit and supervision. This master's thesis examines the legislative regulations of the budget and the budgetary process using the real example of the Budget of the City of Prelog in 2022. Within the scope of this work, a thorough analysis of the implementation of the budgetary process in the City of Prelog was conducted, with a special emphasis on compliance with relevant legislation. Despite facing challenges of budgetary imbalance due to the carried-over deficit from the previous year, the City of Prelog is making progress. Through understanding and implementation of legal regulations, the City ensures transparency and accountability in its budgetary process.
With the continuous reduction of deficit, the City of Prelog continues to apply strategies for financial stability and responsible public management of budgetary resources to ensure sustainable balance and provide quality public services to its citizens. |
