Budget Preparation Sector is an internal organisational unit within the State Treasury which performs tasks as regards planning, preparation and adoption of state budget and consolidated state budget.
This Sector is focused in its work on the improvement of public finance management system, monitoring and analysing revenues and receipts and expenditure and expense by areas of public spending which is financed from state budget, also deals with budget preparation, development and follow-up by programmes.
This Sector participates in drafting legal and bylaw regulations proposals which provide for rights and define state budget duties and it also performs other tasks defines by the Minister of Finance and the State Treasurer.
Budget Analyses and Capital Projects Evaluation Department monitors and analyses revenues and receipts as well as expenditure and expense of budget users (state bodies) by areas of public spending financed from state budget: education, culture, science, pension and health insurance, social welfare and employment, justice and public administration, defence and public safety, economy, environmental protection, construction, reconstruction and development and other areas.
The said Department monitors and analyses the implementation of programs by public spending areas, prepares proposals of budget spending for individual budget users and pass them on to Budget Preparation and Development Department, evaluates programmes using performance indicators and evaluates consequences of programmes implementation in relation to defined Government policy and priorities.
It also prepares analyses for new programs, controls and confirms the evaluation of budget users' expenditure and expense, provides assurance on legal and by-law regulations as well as on international contracts and agreements that provide for rights and define state budget duties.
It cooperates with budget users in terms of defining their programme priorities and legal and other regulations that provide for rights and define duties financed from state budget.
The said Department monitors and analyses budget users' expenditure and expense related to preparation of development programmes, procurement plans and working positions plans, it performs tasks regarding a procedure of preparation and registration of capital projects by competent ministries and their consolidation at the Ministry's level.
It also analyses and evaluates costs of proposed capital projects as well as future benefits created by projects' implementation for the purpose of preparing priorities for defining the level of budget restraint of capital part of budget, defines project's rate of cost-effectiveness and project's impact on nature and environment.
It keeps a register of planned and approved investments and follows their execution and provides information on it to Budget Preparation and Development Department. It participates in preparation of instructions for state budget development and gives recommendations as regards capital part of state budget.
It also gives assurance on legal and bylaw regulations as well as on international contracts and agreements that provide for rights and define duties of capital projects in state budget.
State Teasury Risk Management Guidelines were carried out as part of the Twinning Light Project „Developing PIFC in the State Treasury" between Republic of France and Republic of Croatia.
Risk Management Guidelines
The review of the Croatian budget system was carried out as part of the Budget Project of the Working Party of Senior Budget Officials of the OECD. It served as a basis for the examination of the Croatian budget system at the second meeting of the network of Senior Budget Officials of Central, Eastern and South Eastern Europe (SBO CESEE), held on 16 and 17 February 2006 in Ljubljana.
The OECD Review on Croatian Budget system