Budget transparency in Croatian counties, cities and municipalities (November 2017 - March 2018)

The overall average level of budget transparency in Croatian counties, cities and municipalities, measured by the number of budget documents published on their respective official websites, stands at 3.52 (out of a possible 5). The number of budget documents published has grown year by year in all types of local government units, averaging 4.9 in counties, 4 in cities and 3.3 in municipalities in this research cycle. For the first time, there are no cities without at least one budget document published, or municipalities without an official website. However, despite the improvements in average results achieved, differences among individual local units, notably municipalities, are still huge. A large number of cities and the bulk of municipalities will have to intensify their efforts to comply with their legal obligations and recommendations of the Ministry of Finance in this respect. While the publishing of budget documents does not in itself guarantee absolute transparency, it should still be prescribed and encouraged, because it is the first step towards achieving higher transparency levels necessary for citizens' participation in the budget process. More detailed results for all counties, cities and municipalities are given later in the text and are available on an interactive map and in an Excel table format.