NEWSLETTER Zagreb l Smičiklasova 21 doi: 10.3326/nle.2016.108
[email protected] l www.ijf.hr l tel: +385(0)1 4886 444 No. 108 l November 2016 l ISSN 1848-4662 Budget outturns of Croatian municipalities, cities and counties for 20151 KATARINA OTT, MIHAELA BRONIĆ, BRANKO STANIĆ This article aims to provide a simple presentation of basic data on the budget outturns of Croatian local government units in 2015.2 It includes synthesized tables based on the Ministry of Finance's database, showing revenues and expenditures3, as well as surpluses or deficits (in per capita and total terms). Also presented are data on the populations4 and levels of budget transparency in all the local government units5. This analysis and the tables additionally provided in the Excel format, allow all interested parties to get acquainted with the financial condition of their respective local government units in 2015 and make relevant comparisons with the situation in 20146. While the Ministry of Finance does publish budget outturns for all local government units7, they are in the form of oversized Excel tables, with the cities and municipalities arranged by county. Given the large number of local government units (whose complete budgets are presented), the navigation through these tables and comparison across the local units is often difficult. This article gives the reader a snapshot of the basic financial condition of the local government units in 2015, while more detailed information can be found on the Ministry of Finance’s and local government units’ websites. Nevertheless, some notes may be necessary for a proper understanding of the presented data.