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Serbia

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.

Serbia

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedPublished Late
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 PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicProduced for Internal Use Only
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Serbia makes four 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, Serbia has produced the Year-End Report for internal use only.

To improve budget transparency, Serbia should publish a Year-End Report, produce and publish a Citizens Budget, and publish a Pre-Budget Statement in a timely manner. 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) 47/100

The Government of Serbia provides the public with limited budget information.

Public Participation 21/100

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

Budget Oversight 

By legislature 42/100

Budget oversight by the legislature in Serbia is limited.

By auditor 67/100

Budget oversight by the supreme audit institution in Serbia is adequate.

Recommendations 

Improving Transparency

Serbia should prioritize the following actions to improve budget transparency:

  • Produce and publish a Citizens Budget, Pre-Budget Statement, 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

Serbia 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.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Serbia 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 spending of contingency funds that were not identified in the Enacted Budget.
  • Establish a system of quality control for the supreme audit institution.

 



2010

Downloads:
Country Summary Questionnaire

2008

Downloads:
Country Summary Questionnaire



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