Our money

Budget figures are each government’s annual realised budget (level 22: the unit itself, not its institutions) from the Ministry of Finance official reports for 2024 and 2025. Per resident means divided by the 2021 census population.

Measures

Spending per resident

Operating expense (class 3) plus non-financial asset expense (class 4), divided by residents (2021 census).

Staff cost share

Staff costs (account 31) as a share of total expense (classes 3 and 4).

Administration share

Function 01 (general public services: executive and legislative bodies, financial and administrative affairs) as a share of total expense (classes 3 and 4).

Investment share

Non-financial asset expense (class 4: roads, buildings, equipment) as a share of total expense.

Revenue per resident

Operating revenue (class 6: taxes, transfers, fees and charges) divided by residents (2021 census).

Waste budget per resident

The government’s own budget spending on function 051 (waste management) divided by residents. Excludes the fee households pay the waste company directly.

Separate waste collection

Share of public-service municipal waste collected separately (paper, plastic, glass, bio…), 2024 (ISGO). Not a recycling rate.

IPF budget transparency

How many of five key budget documents (year-end and mid-year execution reports, budget proposal, enacted budget, citizens’ guide) the Institute of Public Finance found on the government’s website, November 2021 – April 2022. Measures publication, not budget quality.

IPF budget transparency, 2022 edition (review: November 2021 – April 2022), is an absolute count of published key documents. Colours mean 0–5 documents, not a ratio to a peer median. There is no ranking for this measure; it measures publication, not budget quality.

Comparison with similar units

For the other measures (not IPF transparency), each unit is compared with the median of units of the same kind and similar population:

• Municipalities under 1,000 residents
• Municipalities of 1,000–1,999 residents
• Municipalities of 2,000–3,499 residents
• Municipalities of 3,500+ residents
• Cities under 5,000 residents
• Cities of 5,000–9,999 residents
• Cities of 10,000–29,999 residents
• Cities of 30,000+ residents
• Counties (excluding the City of Zagreb)

Colour is not a rating or an allegation: higher spending can mean more services. Unknown is shown as “no data”, never as zero.

Evidence grades

Court

Court decision (court and case number cited).

Prosecution

DORH/USKOK/EPPO indictment or investigation — not proof of guilt.

Audit

State Audit Office report.

Signal

Computed comparison with similar units — not an allegation.

Heads and audits

The head is the winner of the latest election published by the State Electoral Commission (2025 local elections, 2026 early elections). Later resignations or replacements without a new election are not verified. Audits are State Audit Office reports published 2019–2026; the opinion is taken from the report text.

Sources

1. Ministarstvo financija Republike HrvatskeLokalci FINALI 2019 2025 EURO
2. Ministarstvo financija Republike HrvatskePR-RAS i RAS-funkc za razdoblje 2019. - 2025.(EURO)
3. Ministarstvo financija Republike HrvatskeOkružnica o sastavljanju, konsolidaciji i predaji financijskih izvještaja proračuna, proračunskih i izvanproračunskih korisnika državnog proračuna te proračunskih i izvanproračunskih korisnika proračuna JLP(R)S za razdoblje od I-XII 2025.
4. Državni zavod za statistikuPopis stanovništva, kućanstava i stanova 2021. – Stanovništvo po gradovima/općinama (Tab. 1.)
5. Državni zavod za statistikuPopis stanovništva, kućanstava i stanova 2021. – Stanovništvo po županijama (Tab. 1.)
6. Državna geodetska upravaUpravne jedinice (INSPIRE AU, GML 3.2.1, ETRS89/LAEA EPSG:3035) — derived label points
7. Državno izborno povjerenstvo Republike HrvatskeLokalni izbori 2025. – konačni rezultati (JSON podaci aplikacije rezultata)
8. Državno izborno povjerenstvo Republike HrvatskePrijevremeni izbori za gradonačelnika Grada Nove Gradiške 2026. – rezultati 2. kruga (CSV) i konačni rezultati (PDF)
9. Državni ured za revizijuIzvješća Državnog ureda za reviziju 2019.–2026. (popis izvješća i pojedinačna izvješća PDF)
10. Ministarstvo zaštite okoliša i zelene tranzicije (ISGO)Prikaz odabranih podataka za JLS za 2024.
11. Ministarstvo zaštite okoliša i zelene tranzicije (ISGO)IRDJU 2024 – izvješća davatelja javne usluge sakupljanja komunalnog otpada
12. Ministarstvo financija, Porezna upravaTablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu
13. Ministarstvo financija, Porezna upravaPorezne stope godišnjeg poreza na dohodak (zakonski rasponi i zadane stope)
14. Ministarstvo financija, Porezna upravaDoprinosi (stope doprinosa iz i na osnovicu)
15. Ministarstvo financija, Porezna upravaRadnik – oporezivanje plaće, umanjenje osnovice MO I. stupa, olakšice za mlade
16. Ministarstvo financija, Porezna upravaOsobni odbitak ili neoporezivi dio plaće
17. Ministarstvo financija, Porezna upravaUmanjenja godišnjeg poreza na dohodak osobama do 30 godina života
18. Ministarstvo financija, Porezna upravaPDV – porezne stope 0%, 5%, 13% i 25%
19. Ministarstvo financijaFiskalno izravnanje – raspodjela prihoda od poreza na dohodak (74 % / 20 % / 6 %)
20. Institut za javne financijeProračunska transparentnost županija, gradova i općina: studeni 2021. – travanj 2022.