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Bosnia Herzegovina

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

35

out of 100
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Public Participation

9

out of 100
Read More

Budget Oversight

65

out of 100
Read More

IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

35

out of 100

Bosnia and Herzegovina provides the public with minimal budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

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

  • Publish In-Year Reports in a timely manner online.
  • Produce and publish a Citizens Budget and a Mid-Year Review.
  • Provide detailed information and data on expenditures, debt, and the
    financial position of the government in the Executive’s Budget Proposal.

Public Participation

9

out of 100

Bosnia and Herzegovina provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Croatia 26/100
Slovenia 11/100
Bosnia and Herzegovina 9/100
Albania 2/100
Serbia 2/100
Macedonia 0/100
Recommendations for Improving Participation

Bosnia and Herzegovina should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to participate in relevant audit investigations

Budget Oversight (by Legislature & Audit)

65

out of 100

The legislature and supreme audit institution in Bosnia and Herzegovina provide adequate oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 52/100
Execution/Audit 47/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and limited oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 95/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Bosnia and Herzegovina should prioritize the following actions to make budget oversight more effective:

  • Ensure the Executive’s Budget Proposal is provided to legislators at least two months before the start of the budget year.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • In practice, ensure the legislature is consulted before the executive shifts funds between administrative units specified in the Enacted Budget during the budget year and spends any unanticipated revenue.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 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.

 


Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 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.




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