Budget transparency and Citizens Budget

February 1, 2016

riinvestPublisher: Riinvest Institute, Kosovo

Kosovar government agencies should be required to publish all of their budgets, along with financial reports explaining the allocation and spending of public money, according to this Riinvest Institute policy brief.

“The reporting of budget expenditures by the Ministry of Finance to the Assembly of Kosovo is incomplete and does not allow for transparency of public expenditures and consequently discourages public participation,” the paper states. “Many other ministries do not report budget expenditures, or report them in a complex format.”

The recommendation is one of several that conclude the brief, which focuses particularly on analyzing the drafting process of the budget, in light of issues of transparency and accountability. “More particularly, this document aims to emphasize the importance of the Citizens Budget and its impact on increasing the transparency and accountability of the Government of Kosovo and other public institutions involved in the budgeting process,” the brief states.

The paper was published as part of Advocacy for Open Government, an EU-funded PASOS project to encourage governments in Albania, Bosnia and Herzegovina, Kosovo, Macedonia, Montenegro, and Serbia to become more transparent.

The brief also calls on Kosovo’s Ministry of Finance to:

  • Publish allocations and expenditures in accessible form (i.e. Excel format) in order to enable organizations and individuals to more easily analyze the budget
  • Distribute a guide with definitions of technical concepts in an understandable language for the public
  • Initiate the drafting of a Citizen’s Budget that would enable citizens to more easily understand how public money is spent

DownloadBudget transparency and Citizens Budget



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