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 2015||December 2016 Update|
|Pre-Budget Statement||Available to the Public||Available to the Public|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Not Produced||Not Produced|
|In-Year Reports||Available to the Public||Published Late|
|Mid-Year Review||Not Produced||Not Produced|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available 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.
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.
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.
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.
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.
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.
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.