The specifities of financing and financial reporting of foundations in Croatia

Zaklada je imovina namijenjena da sama, odnosno prihodima što ih stječe, trajno služi ostvarivanju neke općekorisne ili dobrotvorne svrhe te se definira kao neprofitna, pravna osoba bez članova. Cilj rada je prikazati poslovanje zaklada, procese i faze kroz koje zaklada prolazi od njezina osnivanja, obavljanja djelatnosti, definiranja računovodstvenog sustava te specifičnosti financiranja i financijskog izvještavanja zaklada u Republici Hrvatskoj. Normativni okvir djelovanja zaklada u Republici Hrvatskoj čine Zakon o zakladama i Zakon o financijskom poslovanju i računovodstvu neprofitnih organizacija. Zakladnik osniva zakladu aktom o osnivanju. Nakon osnivanja, zaklada se upisuje u Registar zaklada. Zakonom o financijskom poslovanju i računovodstvu neprofitnih organizacija precizno se definiraju knjigovodstvene isprave, poslovne knjige, organizacija knjigovodstva, računski plan i financijsko izvještavanje. Neprofitna organizacija je obvezna voditi knjigovodstvo po načelu dvojnog knjigovodstva uz primjenu računovodstvenog načela nastanka događaja. U radu je za primjer odabrana Zaklada Ana Rukavina. Prema Statutu, svrha zaklade je trajno prikupljanje sredstava i informiranje javnosti u cilju proširenja Hrvatskog registra dobrovoljnih darivatelja krvotvornih matičnih stanica i poticanja stručnog usavršavanja mladih stručnjaka na području hematologije. Zaklada je dužna za razdoblje od 1. siječnja do 31. prosinca jedne poslovne godine sastaviti; Bilancu, Izvještaj o prihodima i rashodima, Bilješke uz financijske izvještaje. Zaklada se isključivo financira putem donacija.A foundation is an asset, intended to serve itself, or the revenue it earns, to serve a general-purpose or charity on a permanent basis and to be defined as a non-profit, legal entity. The goal of the thesis is to present the operations of the foundations, the processes, and phases that go through since her establishment, its activities, defining the accounting system and the specificity of the financing and financial reporting of foundations in the Republic of Croatia. The normative framework for foundations in the Republic of Croatia is the Law on Foundations and the Law on Financial Management and Accounting of Non-Profit Organizations. The founder establishes the foundations by the act of incorporation. Once established, the foundation is registered in the Foundation's Register. The Law on Financial Management and Accounting of Non-Profit Organizations precisely defines accounting documents, books of account, bookkeeping organization, accounting plan, and financial reporting. A non-profit organization is required to maintain double-entry bookkeeping using the accrual accounting principle. In the thesis, the Ana Rukavina Foundation was selected as an example. According to the Statute, the purpose of the foundation is to raise funds permanently and inform the public in order to expand the Croatian Registry of voluntary hematopoietic stem cell donors and to encourage the professional development of young experts in the field of hematology. The Foundation is obliged to compile for the period from January 1 to December 31; Balance Sheet, Income Statement and Notes to the Financial Statements. The foundation is exclusively funded through donations