Naslov
State agencification in the Republic of Croatia - fiscal effects, accountability and transparency

Autori
Bajo, Anto ; Primorac, Marko ; Martinac, Leon Kanižaj

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceeding form 6th International Scientific Symposium Economy of Eastern Croatia - Vision and Growth / Mašek Tonković, A. - Osijek, 2017, 979-989

Skup
Međunarodni znanstveni simpozij Gospodarstvo istočne Hrvatske – jučer, danas, sutra = International scientific symposium Economy of eastern Croatia - yesterday, today, tomorrow

Mjesto i datum
Osijek, Hrvatska, 25.05.2017. - 27.05.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
state agency ; agencification ; financial operations ; fiscal effect ; accountability

Sažetak
In the last few decades, public administrations in many countries have been transformed to reflect the principles of New Public Management (NPM). Following the new wave of public administration - from the 1980s countries have increasingly developed the use of agencies with the aim of improving efficiency in public services by using private sector management models. Although due to historical turbulences these processes came about with a substantial delay, Croatia is no exemption in this regard. In Croatia, agencies exist in almost all areas of public interest, performing various public functions and employing a large number of public servants. The main objective of this study is to analyse the financial operations of agencies and their fiscal impact on the state budget, as well as the degree of transparency and accountability in the provision of public services from 1990 to 2016. The majority of state agencies in Croatia were established under the influence of the accession process to the EU, without a comprehensive strategy or a detailed action plan. Consequently, the status of agencies in the government financing system is not clear and the criteria for their establishment as well as results of their operations are often unknown. Many agencies do not publish annual and financial reports, and those that do often omit the most important information. According to an analysis of financial statements, statutes and annual reports it is evident that their status in the public sector significantly differs. Their financial reporting systems are also not consistent: from 44 agencies (in 2013), seven were non-profit organizations, 34 budgetary users, two agencies had company status and one was an extra-budgetary user. The analysis has revealed that agencies in Croatia as a whole generate surpluses, that they have a significant amount of assets (mainly financial) and a low level of financial liabilities – indicating a good financial position. However, the level of transparency of their operations is inappropriate.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA