1. Republic of Croatia
Ministry of Finance
Control of Expenditures in Budget Execution and Public Procurement Processes
Budapest, Hungary
5 June 2019

2. BUDGET CLASSIFICATION AND REALLOCATIONS
Plan
2019 on 1 January 2019 (DP1 G)
Execution
January December 2019 (PLI G)
Chapter (01) – subprogram attribute
HRK
Total amount
1,240,967,283
457,350,434.52
- 055
MINISTRY OF CULTURE
Ministry of Culture
224,149,273.43
- A564015
CROATIAN COMMISSION FOR UNESCO
500,000
- 11
General revenues and receipts
200,000
3211
Business travel
25000
12,503.00
3221
Office supplies and other material costs
2,000
3225
Small inventory and car tires
3,000
3233
Promotion and information services
52,000
12,187.50
3235
Lease and rent
7,000
3237
Intellectual and personal services
25,000
4,971.40
3239
Other services
45,000
16,975.38
3293
Entertainment expenses
35,000
8,661.50
3299
Other operating expenses not mentioned
6,000
650.00
- 53
Foreign grants
300,000
10,000
85,000
23,000
27,000
50,000
- A565003
CORE BUSINESS OF CULTURE ASSOCIATIONS
7,258,831
2,637,499.84
- 41
Revenue from games of chance
3811
Current donations in cash
- A565011
AWARDS FOR CULTURAL ACHIEVEMENTS
1,600,000
455,933.48
-11
15,084.00
15 000
12,603.42
230,000
115,977.50
3291
Remuneration for representative and executive bodies, commissions, etc.
180,000
38,768.52
33 000
10,000.00
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Information
ORGANISATIONAL
PROGRAMME
SOURCE OF FUNDS
323
ECONOMIC
REALLOCATIONS:
At level 4 economic classification up to level 3
Reallocation up to 5% at level 3 economic classification
Budget revision 5%

3. FLEXIBILITY OF FINANCIAL RESOURCES
Code
Title
Execution
2017
Plan
2018
Budget
for
2019
Budget forecast for 2020
Budget forecast for 2021
381
Current donations
2,454,922
2,729,704
2,830,653
A618163
NATIONAL TRANSPLANTATION PROGRAMME
1,462,594
1,510,000
1,988,000
1,660,000 11
General revenues and income
1,421,649
1,500,000
1,600,000
1 600,000 32
Material costs
323
Service expenditure
1,126,647
1,210,000
1,240,000
324
Reimbursement of unemployed persons
37,762
40,000
60,000
329
Other operating expenses not mentioned
257,240
250,000
300,000 51
EU aid
18,065
10,000
321
Remuneration of employees
5,120
12,946
50,000 52
Other aid
22,880
559
Other refunds from EU funds
328,000
100,000
150,000
28,000
A618211
TREATMENT PER SPECIAL REGULATIONS - PSYCHIATRIC HOSPITALS
20,425,059
20,000,000
21,000,000
General revenues and receipts
20 000,000 37
Reimbursement of citizens and households based on insurance and other fees
372
Other reimbursements to citizens and households from the budget
A618552
MOUNTAIN RESCUE SERVICE
470,000
2,500,129
2,574,097
2,636,124
2,698,325
500,000 38
Other expenditures 41
Revenue from games of chance
2,000,129
2,074,097
2,136,124
2,198,325
A734201
CROATIAN INSTITUTE FOR TOXICOLOGY AND ANTIDOPING
4,758,248
2,500,000
1,700,000 2,

4. UNDERTAKING COMMITMENTS FINANCED FROM THE STATE BUDGET
COMMITMENTS PER MULTIANNUAL CONTRACTS
Up to HRK 10 mil.
MINISTER OF FINANCE
> HRK 10 mil
CROATIAN GOVERNMENT AT THE SUGGESTION OF THE MINISTRY OF FINANCE
COMMITMENTS FINANCED FROM THE BUDGET FOR THE CURRENT YEAR
LIMITS DETERMINED BY THE FINANCIAL PLAN AND AMOUNT OF RECEIVED INCOME

5. PUBLIC PROCUREMENT AND RECORDS IN THE TREASURY SYSTEM
COMMITMENT ANNOUNCEMENT
Decision to start the public procurement process– includes the estimated amount of expenditures per budget address (source of funding, activity and fourth level of economic classification without data on the supplier who is still unknown)
CONTRACT
Concrete commitment – forms after the review and assessment of tenders by selecting the best tender pursuant to which a Contract shall be concluded
ORDER FORM
Document used by the budget user to order goods and services from the supplier who was selected in the public procurement process
INVOICE
Basic document in bookkeeping used to prove the occurrence of the commitment for the delivered goods or performed services
RESERVATION
By entering or transferring documents into the state treasury system they become a reservation, thereby marking budget costs in their earliest phase, up to the level established by the government budget for the current year and forecasts for the next two years, based on the actual and expected maturity date

6. CONTROL AND ANALYSIS OF BUDGET EXPENDITURE EXECUTION
FISCAL IMPACT ASSESSMENT
The Ministry of Finance states its opinion on the assessment of impact that a newly adopted regulation can have on government budget costs, before the regulation gets sent to the Government of RC
THE FISCAL RESPONSIBILIT ACT
Controls of the Ministry of Finance regarding the legal and earmarked use of budget funds, as well as the effectiveness and justification of program, activity or project implementation (ex post; on the spot)
BUDGET LIMITS
SPENDING REVIEWS
- monthly
- ex post; on the spot
– 2014 – spending review
– 2019 – ex post evaluation of the impact of chosen activities in healthcare, water economy and environmental protection
ANNUAL GROWTH OF GENERAL BUDGET EXPENDITURES CANNOT EXCEED THE REFERRENTIAL POTENTIAL GDP GROWTH RATE ESTABLISHED BY EU REGULATIONS!!!

7. PUBLIC PROCUREMENT SYSTEM
Tax Administration
Court register
Register of crafts
Criminal records
Financial Agency

8. Questions and comments?
THANK YOU!