The municipality budget is the product of taxpayers, which would be prepared jointly with them. Accountability of municipalities starts here and continues with a series of obligations in relation to the executive (government) where legal obligations, despite their local government autonomy, legally oblige all municipalities to account in relation to their expenditures of public money. The main goal of the project “Where is my money?” was to create responsible and accountable institutions at a local level. This was achieved by conducting a survey for the six biggest municipalities in Kosovo, in terms of how municipalities plan, spend and report their budget. The research was conducted over a period of five (5) months with a focus on the methods that municipalities apply while involving taxpayers in the budgeting process. Further, the report identifies weak and strong segments of each municipality and it concludes with specific and concrete recommendations on how to improve their performance and transparency based. The main source used for this report is The Kosovo Progress Report. The report also addresses the legal obligations municipalities have in terms of communication with citizens about their public fund expenditures. Additionally, the report describes the current situation, municipal initiatives to strengthen budget transparency, and defines the role that responsible institutions have in monitoring budget expenditure transparency procedures.
Reached objectives of this project are:
- To create responsible and accountable institutions.
- Identify the weak and strong segments of each municipality and come up with specific and concrete recommendations on how to improve their performance and transparency.
- Raise awareness on how citizens should be involved in the decision-making processes.
- Rise of the public debate on budget transparency.
- Awareness of citizens for their rights on budget spending.
- Awareness of Government for the transparency responsibility.