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Serbia

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

43

out of 100
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Public Participation

2

out of 100
Read More

Budget Oversight

63

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)

43

out of 100

Serbia provides the public with limited budget information.

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

Serbia should prioritize the following actions to improve budget transparency:

  • Publish a Year-End Report online.
  • Publish a Pre-Budget Statement online in a timely manner.
  • Produce and publish a Mid-Year Review that includes macroeconomic forecasts and meets international standards.
  • Continue to publish the Citizens Budget online in a timely manner. (During the research period for OBS 2017 the Citizens Budget was not produced. Subsequently, in February 2017, the government made the Citizens Budget available to the public online in a timely manner.)

Public Participation

2

out of 100

Serbia 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

Serbia 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 any member of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

63

out of 100

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

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 43/100
Execution/Audit 67/100

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 adequate oversight during the implementation stage of the budget cycle.

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

Adequate 83/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Serbia 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.
  • Ensure audit processes are reviewed by an independent agency.

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) 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.

 


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



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