OECD Journal on Budgeting: Volume 5 Issue 4: Budgeting in Croatia
Since 2000, three consecutive governments in Croatia have focused their policies on modernising the public administration and reforming the budget process. This article examines the budget process in Croatia in the light of its two unique characteristics: a very detailed account structure, and a large number of extra‐budgetary funds and quasi‐fiscal activities of public enterprises. The steps in the annual budget process are described, including the roles of specific actors (budget users, line ministries, the Central Government Treasury), and the limited role of Parliament in the formulation of budget policy.
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Document Type: Review Article
Publication date: September 1, 2006