Local budget transparency
(November 2017 - March 2018)

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:

• Budget proposal – if a document bearing this title is published on a local government unit's website, either as a 'draft budget proposal', or as part of materials for a meeting, or if there is a clearly stated direct link to a website containing that document.
• Enacted budget – if published on a local government unit’s website or if there is a clearly stated direct link to a website containing that document. If published in a local government unit’s official gazette, it is deemed to be published only if there is a clearly stated direct link to this particular document (e.g. ‘the 2018 budget’) or to the official gazette in which it can be found on the local government unit’s website. Otherwise, the document is not deemed to be published on the local government unit’s website. Such a decision was taken in response to the frequently inadequate searchability of official gazettes.
• Mid-year and year-end reports – if published on a local government unit’s website under those titles, or as proposals for (drafts of) mid-year/year-end budget reports, as part of materials for a meeting, or if there is a clearly stated direct link to the websites containing such documents. If published in a local government unit’s official gazette, they are deemed to be published only if there is a clearly stated direct link on the local government unit’s website to these particular documents (e.g. ‘the 2017 mid-year report’), or the official gazette in which they can be found.
• Citizens budget – if any kind of simplified budget documents, intended for citizens, has been published on a local government unit’s website (e.g. “budgets in a nutshell”, presentations, guides or brochures), or if there is a clearly stated direct link to the websites containing such documents.

Publication of the 2016 year-end and 2017 mid-year reports was examined from 6 November to 22 December 2017, and publication of the 2018 budget proposal, 2018 enacted budget and 2018 citizens budget from 5 February to 27 March 2018.

The analysis underlying this map only includes documents that were available on the local government units’ websites on the day they were examined.

Documents published subsequently are deemed not to have been published. The observed periods were already generous for local government units, as the websites were assessed well after the dates when the budget documents were required to have been produced. Timeliness is an essential feature of budget transparency, because without timely information citizens cannot be informed at the right moment or participate in budget processes.

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, work reports, financial reports and other relevant documents relating to their respective scopes of activity, data on the sources of financing, the budget, financial plan or any other relevant document showing the public authorities' revenues and expenditures, as well as data and reports on the execution of the budget, financial plan or another relevant document.
 
In compliance with the principle of transparency, Article 12 of the Budget Act says that local government units must publish, in their official gazettes, their respective budgets and budget projections, decisions on interim financing, amendments to the budgets, as well as the general and specific part of their year-end and mid-year reports. This article states that the mid-year and year-end reports, as well as the annual financial reports, must be published on the local government units’ official websites.
 
Moreover, the Ministry of Finance, on its official website recommends local government units to publish:

• their budget proposal (when submitted to the representative body by the executive body, i.e. by 15 November);
• the enacted budget (when passed by the representative body, i.e. by the end of the year);
• the draft year-end report (when submitted to the representative body by the executive body, i.e. by 1 June for the previous year);
• the draft mid-year report (when submitted to the representative body by the executive body, i.e. by 15 September); and
• a citizens budget accompanying the budget proposal could be printed and/or posted on the websites (by 15 November).

It also recommends that all materials relating to the budget and its revisions should be published in MS Word and Excel format, and proposes a single format for citizens guides to be produced along with the local government units' budgets.

Here you can get all the materials related to the presentation of the local government units' budget transparency results: November 2018 – March 2019.

• Newsletter
• Statical map of local units
• Statical map of counties

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

The first and second research cycles (2013 and 2014) included all counties and cities and a sample of 100 municipalities (see Newsletters No. 81 and 87). Subsequent research cycles (2015, 2016 and 2017) included all 576 local government units (see Newsletters No. 97, 107 and, 112). With the third, fourth and fifth research cycles – the forerunners of this present cycle – the first interactive maps of all counties, cities and municipalities were also published.