engleski

TRANSPARENCY OF SPENDING PUBLIC FUNDS IN THE REPUBLIC OF CROATIA BETWEEN 2008 AND 2020

The management of taxpayers' funds, i.e. public funds held by public authorities, includes the obligation to plan and report annually. In the planning phase of spending public funds, the public sector is legislatively committed, based on the principle of transparency, to the public disclosure of budgetary and financial plans, as well as procurement plans. It also commits to the public disclosure of contracted values as well as the values paid under public procurement contracts of goods, services and works. Transparency in planning and reporting is necessary for taxpayers to gain insight into the effectiveness and costeffectiveness of spending public funds. Transparency is reflected in procurement plans and registers of public procurement contracts for goods, services and works. The legislation of public procurement of all countries, members of the European Union, including the Republic of Croatia, prescribes the monitoring of the course of spending of funds and public disclosure of information about these developments. In the long period from 2008 to 2020, public procurement is regulated by increasingly complex legal provisions, and the value of public procurement contracts for goods, services and works increases from year to year. The way public funds are spent has changed significantly, and at first glance it seems that there has been a significant real increase in the contracted values for the procurement of goods, services and works. However, the research and analysis draws conclusions that identify several key factors that influenced the increase in the agreed amounts in public procurement payers. The paper discusses the development of transparency of monitoring the spending of public funds through reporting on the field of public procurement, as well as factors that have influenced changes in the values of the funds spent in the period in question.

financial management, public procurement, public procurement payers, public procurement contracts, transparency in the field of public procurement

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