Budget analysis and budget transparency of the City of Zagreb

Tema ovog specijalističkog diplomskog stručnog rada odnosi se na analizu proračuna i proračunsku transparentnost Grada Zagreba. Proračun je temeljni pravni i financijski akt. Proračunom se procjenjuju svi prihodi i rashodi, za jednu proračunsku godinu, u skladu sa zakonom. Cilj je ovoga rada približiti i objasniti financiranje i upravljanje državnim proračunom, jedinicama lokalne i područne (regionalne) samouprave te kako se i za što koriste proračunska sredstva Grada Zagreba. Na temelju proračuna ostvaruje se pravo ubiranja poreza i drugih proračunskih prihoda, kao i pravo namjenskoga trošenja u predviđenim iznosima te on utječe na cjelokupno ekonomsko i društveno stanje. Proračun Grada Zagreba dijeli se na opći i posebni dio, projekcije za naredne dvije godine i razvojne programe. On ima tri faze: priprema prijedloga, usvajanje te izvršavanje proračuna. U radu su prikazani elementi od kojih se sastoji proračunsko računovodstvo, kako se provodi i njegova načela. Pomoću proračunskih klasifikacija raščlanjuju se i prate prihodi i primici (rashodi i izdaci) po nositelju, ciljevima, namjeni, vrsti, lokaciji i izvorima financiranja. Proračunska transparentnost prikazuje koliko Grad Zagreb ima dostupnih potrebnih javnih dokumenata. Transparentnošću se provjerava ispravnost konkretnog proračuna i ima se uvid na svu raspodjelu resursa.The subject of this master's thesis is related to budget analysis and budget transparency of the City of Zagreb. The budget is a fundamental legal and financial act. The budget estimates all revenues and expenditures for one budget year, in accordance with the law. He aim of his master's thesis is to approximate and explain the financing and management of the state budget, local and regional self-government units and how and for what are budget funds o the City of Zagreb used. Based on budget, the right to collect taxes and other budget revenues is exercised, as well as the right to spend on purpose in the provided amounts and it affects the overall economic and social situation. The budget of the City of Zagreb is divided into general and special parts, projections for the next two years and development programs. It has three phases: preparation of proposals, adoption and implementation of the budget. The paper presents the elements that make up budget accounting, how it is implemented and its principles. With the help of budget classifications, revenues and receipts (expenditures and expenses) are broken down and monitored by holder, goals, purpose, type, location and sources of financing. Budget transparency shows how many necessary public documents the City of Zagreb has available. Transparency checks the correctness of the budget itself and has an insight into all resource allocations