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Bosnia and Herzegovina - Public expenditure and financial accountability assessment (PEFA) : Bosna i Hercegovina - Ocjena javnih rashoda i finansijske odgovornosti (PEFA) (Bahasa (Indonésio))

The fiscal system in Bosnia and Herzegovina (BiH) is highly decentralized, reflecting the provisions of the country’s constitution. The general government sector consists of four relatively autonomous units: BiH Institutions, Brcko District (DB), and two Entities, Federation Bosnia and Herzegovina (FBiH) and Republican Srpska (RS). BiH Institutions are at the central government level (governed by the BiH Council of Ministers); and each Entity has its own government, extra-budgetary funds (EBFs), and local self-governance units. The structure in FBiH has 10 cantons that serve as a middle level of government between the government of FBiH and local self-governance units, and each canton has its own government and some EBFs. Cantons were not covered by this Report, but could be covered later as a sub-national PEFA assessment. A Fiscal Council was created in 2008, with the objective to coordinate fiscal policies for the sake of common interest of BH Institutions, Entities and Brcko District. For the most important role of fiscal coordination, preparing the Global Framework of the Fiscal Balance and Policy, in practice the Fiscal Council decides on revenues from indirect taxation and the budget of BiH Institutions, thereby creating preconditions for budget planning at lower level of governments, which are responsible for over 90 percent of public expenditures. Given that key government functions (social policy, subsidies, education, etc), are performed at sub-national level, timely decision making on BiH Institutions revenues from indirect taxes is important in enabling timely implementation of their respective budgets.


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    Europa e Ásia Central,

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    Bosna i Hercegovina - Ocjena javnih rashoda i finansijske odgovornosti (PEFA)

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    access to information, Aggregate Expenditure, Aggregate Fiscal, Aggregate Revenue, allocation, Annual Budget, Annual Budget Process, annual budgets, Annual Financial Statements, Article, assessment process, Balance of Payments, balance sheets, budget allocations, budget circular, budget Comprehensiveness, BUDGET CYCLE, Budget Documentation, budget estimates, Budget Execution, Budget Law, budget plan, Budget Planning, Budget preparation, budget proposals, Budget Reporting, budget requests, Budget Support, budgetary expenditure, budgetary fund, budgetary funds, capital spending, Capital transfers, Cash Balances, cash flows, Central Bank, central budget, Central Government, Chart of accounts, Civil Service, Civil Service Agency, commercial banks, competitive procurement, currency board, Debt, Debt Management, Debt sustainability, decentralization, division of responsibilities, domestic debt, domestic revenue, donor agencies, donor flows, donor funding, economic growth, economic recovery, efficiency of public spending, Exchange Rate, expenditure commitments, expenditure frameworks, Expenditure Policy, Expenditures, External Audit, external borrowing, External Debt, External Financing, Finance Ministry, Financial Accountability, financial assets, Financial Control, financial crisis, financial flows, Financial Information, financial institutions, financial markets, Financial requirements, financial resources, Financial Statistics, financial transactions, Fiscal Balance, fiscal consolidation, fiscal data, fiscal forecasts, fiscal framework, Fiscal Information, fiscal objectives, fiscal policies, fiscal policy, fiscal position, fiscal pressures, Fiscal Risk, fiscal risks, fiscal strategies, fiscal system, Fiscal targets, foreign currency, foreign financing, Foreign loans, Government Budget, government budgets, government deficit, Government Structure, Gross domestic product, growth potential, income redistribution, income tax, Inflation, interest rate, Interest Subsidies, Intergovernmental Fiscal Relations, Internal Audit, internal audit findings, internal audit function, internal control, Internal Controls, investment expenditure, Legislative Scrutiny, Macroeconomic Analysis, macroeconomic stability, Medium-term expenditure, Medium-term expenditure framework, medium-term framework, medium-term macroeconomic framework, Ministry of Finance, monetary policy, Multiyear Perspective, municipalities, national development, National Savings, Natural Resources, Performance Assessment, performance audits, performance data, performance information, performance measures, performance monitoring, Performance Reports, policy decisions, poverty reduction, preparation of budget submissions, private sector, Procurement Assessment, program budgeting, program performance, programs, public administration, public consumption, Public debt, Public enterprise, public enterprises, public entities, Public Expenditure, Public Expenditure Management, public expenditures, Public Financial Management, Public Investment, Public Procurement, public resources, public revenues, Public Sector, Public Sector Accounting, Public sector debt, Public Sector Entities, Public Sector Specialist, Public Service, Public Service Delivery, Quality Assurance, recurrent expenditure, Reform Process, reform program, reform strategies, reform strategy, regulatory framework, Service Delivery, social benefit, Social benefits, Social contributions, social policy, social protection, social security, Social security contributions, social security funds, social welfare, structural reforms, Supreme Audit Institution, Supreme Audit Institutions, sustainability analysis, Tax Administration, tax collections, Tax Payments, Tax Revenue, tax revenues, Total Expenditure, Transparency



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