ANALYSIS OF THE CITY BUDGETS IN RELATION TO THE LEVEL OF USE OF EU FUNDS : Final paper

Ovim završnim radom analizirala se uspješnost gradova u Republici Hrvatskoj veličine 10.000 do 20.000 stanovnika po pitanju korištenja europskih fondova. Uvodno je pojašnjeno koji su to EU fondovi dostupni u Hrvatskoj u razdoblju od 2014. do 2020. godine te su utvrđene specifičnosti računovodstvenog evidentiranja prihoda iz EU radi razumijevanja financijskih izvješća proračuna JLS. Obzirom da je sličnu analizu radio Institut za javne financije za razdoblje 2011.-2014. te 2015.-2016. posebno je obrađena i ta analiza. U radu je obrađena i analiza Hrvatske gospodarske komore vezano na županije i fondove EU za razdoblje 2017.-2018. U iscrpnom istraživanju napravljen je popis svih dostupnih natječaja u periodu 2014.-2018. sa svim njihovim specifičnostima, a isto tako prikupljeni su i podaci o izvršenju proračuna 38 hrvatskih gradova. Zaključno je analizirano kako su se koristile pomoći EU u analiziranim gradovima te utvrđeno koji su najuspješniji po pitanju korištenja EU fondova.This final paper analyzed the success of cities in the Republic of Croatia of 10,000 to 20,000 inhabitants on the use of Eu funds. In the introduction it was clarified what EU funds were available in Croatia in the period from 2014 to 2020 and the specificities of accounting of EU revenues established for the purpose of understanding the financial statements of the budget. Considering that a similar analysis was conducted by the Public Finance Institute for the period 2011-2014. and 2015.-2016. this analysis was especially elaborated. The paper also deals with the analysis of the Croatian Chamber of Commerce related to counties and EU funds for the period 2017-2018. A detailed list of all available tenders for the period 2014-2018 was made in the exhaustive survey with all their specifics and also collected data on the execution of the budget of 38 Croatian cities. In conclusion, it was analyzed how EU assistance was used in the analyzed cities and found the most successful in the use of EU funds