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.
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.
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.
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.
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.