Enhancing budget transparency and access to public finance information (BA0025)

Which public issue will this obligation address?

The budget, as the basic instrument through which the government implements its policies and plans, is often complex and difficult to understand for a large part of the public. Therefore, in addition to ensuring that the budget is publicly available, it is important that budget documentation is accessible, clear and comprehensible to citizens.

According to the results of the international Open Budget Survey (OBS), 2023 Open Budget Index in Bosnia and Herzegovina was only 27 points, out of a total of 100 index points, placing the country among those whose government provides citizens with minimum budget information. The survey highlighted the lowest scores in terms of citizen participation in the budget process, as well as delays in the publication of budget documents.

The Public Financial Management Reform Strategy in the Institutions of Bosnia and Herzegovina 2021-2025 prescribes the continuation of activities aimed at preparing and publishing the budget of BiH institutions for citizens. In 2024, a Manual for the Preparation of the Budget of BiH Institutions for Citizens was developed, which will be published on the website of the Ministry of Finance and Treasury of Bosnia and Herzegovina. This document provides guidelines for the preparation of individual budgets of BiH institutions for citizens, ensuring that budget beneficiaries prepare their budgets for citizens as a concise, comprehensible and clear document on data within their jurisdiction, thereby making information available to the interested public. In order to increase the availability of information to citizens, the Ministry of Finance and Treasury of Bosnia and Herzegovina included in the Instruction for submitting budget requests a recommendation that, in accordance with the Policy of Proactive Transparency and the Law on Freedom of Access to Information at the level of BiH Institutions, BiH institutions publish information within their competence on their websites (budget requests, approved budgets, budget execution reports, etc.).

In light of this, and to strengthen public insight into the use of budget funds, the Ministry will undertake measures to enhance budget transparency through the publication of updated, easy-to-understand and accessible budget information.

Accordingly, it is planned to implement the activity of publishing budget data in open formats in such a way that the Ministry of Finance and Treasury of Bosnia and Herzegovina ensures that budget documents (budget framework paper, adopted budget, budget execution reports , etc.) are published in a timely manner and in a format that will allow easy data download and analysis.

The public need to monitor, view and participate in the use of public funds—funds that citizens pay for common public services and products—is crucial for increasing trust in public administration and for motivating citizens to engage in the financing of public services.

What is the obligation?

The Ministry of Finance and Treasury of Bosnia and Herzegovina will work to enhance the transparency of budget data by publishing updated, easy-to-understand and accessible budget information. The Ministry will publish detailed quarterly reports on the expenditure of budget funds, including information on any deviations from planned amounts and the reasons for such deviations.

The measure that BiH institutions should undertake is to make information on the budget, budget execution and other documents available to citizens and the public in a simple, concise and transparent manner, in an open format that will enable easy search and analysis of published data.

Accordingly, in the Instruction for the allocation of budget funds for 2026, the Ministry of Finance and Treasury of Bosnia and Herzegovina will instruct budget beneficiaries at the level of Bosnia and Herzegovina to publish data from their respective jurisdictions in open formats.

The primary objective is to increase the availability, clarity and transparency of information regarding the budget and public finances, thereby strengthening public oversight and institutional accountability.

How does the obligation contribute to resolving the public issue?

The publication of data on the Budget Framework Paper, adopted budget, budget execution and other related documents in an open format will enable easier searching and analysis of data according to public interest. Furthermore, the publication of the Budget for Citizens, in line with the guidelines from the Manual for the Preparation of the Budget of BiH Institutions for Citizens, will ensure the availability of data on budgets of BiH institutions, reflecting the best international practices and trends in public finance transparency.

Given that the state-level government has so far undertaken few significant activities or initiatives in this area, the introduction of the practice of publishing documents prescribed by the Policy of Proactive Transparency in BiH Institutions, together with the preparation and publication of the Budget for Citizens, is expected primarily to raise citizens’ awareness and enhance government accountability. At the same time, it is expected to significantly improve the international rating of BiH institutions in terms of budget transparency, measured primarily by the Open Budget Index, which will also contribute to increased trust of citizens, donors and civil society organisations.

Why is this obligation relevant to the OGP values?

The relevance of this measure for OGP values is reflected in the following facts:
• By implementing this measure/obligation, budget information intended specifically for citizens will continue to be published, the quality of published information will be improved in line with the needs of the target group, and the availability and accessibility of information to the public will be enhanced;
• This obligation will contribute to the creation of preconditions and a favourable environment for the public's ability to influence the decision-making process. By achieving greater transparency and a stronger sense of public oversight, it is also expected to enhance the accountability of civil servants to the public for their actions.

Additional information

The purpose of these activities is to enhance the transparency of the budget process by guiding the institutions of Bosnia and Herzegovina to publish the Budget for Citizens in accordance with the guidelines set out in the Manual for the Preparation of the Budget of BiH Institutions for Citizens, as well as by publishing proactive data on planning and execution of budgets of BiH institutions in an open format, thereby improving the level of budget transparency and availability of data.

The activities provided by the Public Financial Management Reform Strategy in the Institutions of Bosnia and Herzegovina 2021-2025 would be carried out within the capacities of the Ministry of Finance and Treasury of Bosnia and Herzegovina. In order to further improve the quality of the Budget for Citizens, and given the specific competences of state-level institutions, the engagement of donors is also possible, particularly in organising workshops that ensure the participation of citizens and representatives of non-governmental organisations.

Milestones:

Ensure the public availability of budget data by publishing all key budget documents in open and easily searchable formats. | 1 July 2025 – 31 August 2027
Carry out activities aimed at including new budget beneficiaries in the preparation and publication of the Budget for Citizens, and provide guidance to BiH institutions on publishing documents in accordance with the provisions of the Law on Freedom of Access to Information. | 1 July 2025 – 31 August 2027