Local budget transparency (November 2020 - April 2021)

Transparent budgets are so framed as to provide citizens with complete, accurate, timely and understandable budget information. In turn, better-informed citizens can exert pressure on the collection of public funds and the supply of public goods and services, making them more efficient and increasing the accountability of local authorities while reducing the opportunities for corruption.

Maps show budget transparency of counties, cities and municipalities measured by the number of the following key budget documents published on the official websites of the counties, cities and municipalities:

  • 2019 year-end report
  • 2020 mid-year report
  • 2021 budget proposal
  • 2021 enacted budget
  • 2021 citizens budget.
This analysis involved only the documents available in the period from November 2020 to April 2021, i.e. on the days when the websites were examined. Subsequently published documents were not considered. This methodology results in a local budget transparency index ranging from zero to five.




This work has been supported in part by the Croatian Science Foundation under the project (IP-2019-04-8360).
Given the extensiveness of the research, there is some possibility of error. All the links were active at the time of the research.

How was the level of transparency of local budgets measured?

As it is not always easy to determine whether a budget document is published on the official websites of counties, cities and municipalities, the level of transparency was measured according to the following criteria:

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When was the level of transparency of local budgets measured?

Publication of the 2019 year-end and 2020 mid-year reports was examined from 2 November to 31 December 2020, and publication of the budget proposal, enacted budget and citizens budget for 2021 from 15 February to 14 April 2021.

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Basis for requesting documents

According to Article 10 of the Act on the Right of Access to Information, public authorities are required to publish on their official websites, in an easily searchable manner and in a machine-readable formamong other things, annual plans,

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Press corner

Here you can get all the materials related to the presentation of the local government units' budget transparency results: November 2020 – April 2021.

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Archive of past researches

The Institute of Public Finance regularly analyses the budget transparency of counties, cities and municipalities.

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Thanks for the support

Presentation of this research is supported by:

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