Transparency (Open Budget Index) 43/100
The Government of Bosnia and Herzegovina provides the public with limited budget information.
Public Participation 23/100
The Government of Bosnia and Herzegovina is weak in providing the public with opportunities to engage in the budget process.
By legislature 37/100
Budget oversight by the legislature in Bosnia and Herzegovina is limited.
By auditor 83/100
Budget oversight by the supreme audit institution in Bosnia and Herzegovina is adequate.
Bosnia and Herzegovina should prioritize the following actions to improve budget transparency:
- Produce and publish a Citizens Budget 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.
Bosnia and Herzegovina 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.
- Provide detailed feedback on how public assistance and participation has been used by the supreme audit institution.
Bosnia and Herzegovina 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 and the spending of contingency funds that were not identified in the Enacted Budget.