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 | — |