Croatia
Zakon o proračunu NN 144/2021 (Budget Act — MTBF, Nov 15 deadline); HR Constitution Arts. 54, 90-91; Zakon o Državnom uredu za reviziju (DUR Act — SAI); ZJN 2016 NN 120/2016 amend. NN 114/2022 (Public Procurement); EU Reg. 473/2013 (Two-Pack, Eurozone 2023)
HR Const. Arts. 54 90, 91 (1990/2013); Zakon o proračunu NN 144/2021 (Budget Act — 3-yr MTBF, Nov 15 deadline, borrowing authorization, EU SGP/Two-Pack alignment); Zakon o Državnom uredu za reviziju (DUR Act — financial/compliance/performance audit, parliamentary independence, Art. 54 basis); ZJN 2016 NN 120/2016 amend. NN 114/2022 (Public Procurement, EU Dir 2014/24/25); EU Reg. 473/2013 (Two-Pack, Eurozone 2023)
Croatia's national fiscal transparency framework rests on the Zakon o proračunu (Budget Act NN 144/2021) and constitutional provisions in Arts. 54, 90-91. The Budget Act mandates a three-year medium-term budgetary framework (MTBF) with a 15 November submission deadline (~46 days before fiscal year start). The Državni ured za reviziju (DUR · State Audit Office) is constitutionally established under Art. 54 with parliamentary independence and conducts financial, compliance, and performance audits. Croatia has NO standalone independent fiscal institution (IFI). No Croatian IFI is listed in the EU IFI Network. Croatia joined the Eurozone on 1 January 2023 (most recent Eurozone entrant in the cluster) and is subject to EU Two-Pack (Regulation 473/2013), driving interim_reporting_frequency = 'monthly' (Art. 8 monthly data to EC) and budget_timeline_days = 46 (Nov 15 deadline). The ZJN 2016 (NN 120/2016, amend. NN 114/2022) implements EU Directive 2014/24/25/EU with EUR 26,540 national threshold. OBS 2021: T=69 (above adequacy), one of the stronger performers in the cluster. Source gaps: Budget Act primary text not extracted; DUR institutional pages confirm mandate but statute text via revizija.hr requires navigation. Currency: EUR (since 1 January 2023); fiscal year: calendar year.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 46 days before fiscal year |
| Machine-readable budget format | — |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | — |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Public bidding threshold | 26,540 EUR |
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | ✓ Yes |
| Contingent liability disclosure | ✓ Yes |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | monthly |
| Year-end report deadline | 180 days after fiscal year |
| Citizens budget required | — |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | ✓ Yes |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | — |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | ✓ Yes |
| Surplus asset disposal transparency | — |