Next Country »
« Back to Country List

Bosnia Herzegovina

Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.

Bosnia and Herzegovina

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsAvailable to the PublicPublished Late
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Bosnia Herzegovina makes five of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Bosnia has not consistently published In-Year Reports in a timely manner, producing some for internal use, and publishing others later than the timeframe required by the OBS as basic transparency practice.

To improve budget transparency, Bosnia Herzegovina should publish In-Year Reports in a timely manner and produce and publish a Mid-Year Review and a Citizens Budget. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 43/100 

The Government of Bosnia and Herzegovina provides the public with limited budget information.

 Public Participation 23/100

The Government of Bosnia and Herzegovina is weak in providing the public with opportunities to engage in the budget process.

 Budget Oversight 

 By legislature 37/100

Budget oversight by the legislature in Bosnia and Herzegovina is limited.

 By auditor 83/100

Budget oversight by the supreme audit institution in Bosnia and Herzegovina is adequate.

Recommendations 

Improving Transparency

Bosnia and Herzegovina should prioritize the following actions to improve budget transparency:

  •  Produce and publish a Citizens Budget and Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of expenditures for prior years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual debt and interest and on planned versus actual macroeconomic forecasts.
 Improving Participation

Bosnia and Herzegovina should prioritize the following actions to improve budget participation:

  •  Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
 Improving Oversight

Bosnia and Herzegovina should prioritize the following actions to strengthen budget oversight:

  •  Establish a specialized budget research office for the legislature.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget and the spending of contingency funds that were not identified in the Enacted Budget.

 



2010

Downloads:
Country Summary Questionnaire

2008

Downloads:
Country Summary Questionnaire

Bosnia and Herzegovina’s score on the Open Budget Index shows that the government provides the public with some information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.




See more on budget work in Bosnia Herzegovina »