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Croatia

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

57

out of 100
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Public Participation

26

out of 100
Read More

Budget Oversight

59

out of 100
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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)

57

out of 100

Croatia provides the public with limited budget information.

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

Croatia should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement online in a timely manner.
  • Produce and publish a Mid-Year Review, which reports on the implementation of the budget so far, as well as updated macroeconomic and fiscal forecasts.
  • Increase the information and data provided on macroeconomic forecasts and on the financial position of the government in the Executive’s Budget Proposal.

Public Participation

26

out of 100

Croatia 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

Croatia should prioritize the following actions to improve public participation in its budget process:

  • Actively engage with individuals or civil society organizations representing vulnerable and underrepresented communities during the formulation and monitoring of the implementation of the national budget.
  • Hold legislative hearings on the Audit Report, 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)

59

out of 100

The legislature and supreme audit institution in Croatia provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 53/100
Execution/Audit 33/100

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 weak oversight during the implementation stage of the budget cycle.

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

Adequate 89/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Croatia 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 audit processes are reviewed by an independent agency.
  • Produce and publish reports by the independent fiscal institution on macroeconomic or fiscal forecasts and on cost estimates of new policy proposals online.

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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) 53/100

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

Public Participation 38/100

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

Budget Oversight 

By legislature 27/100

Budget oversight by the legislature in Croatia is weak.

By auditor 92/100

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

Recommendations

Improving Transparency

Croatia should prioritize the following actions to improve budget transparency:

  • Produce and publish a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for prior years and the classification of revenues 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

Croatia 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.
  • Ensure the public is informed of the purpose of public budget engagements and provided with sufficient information to participate effectively.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Croatia 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, the spending of any unanticipated revenue, 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

Croatia’s score on the Open Budget Index shows that the government provides the public with some, albeit incomplete, 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.


Open Budget Survey 2006

Downloads:
Country Summary Questionnaire



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