GAP published the report: Municipal Budget Transparency Index 2024

Today, GAP Institute published the report “Municipal Budget Transparency Index 2024”, which assesses the level of budget transparency in 38 municipalities of Kosovo.

In 2024, the number of municipalities that achieved the maximum score on the Budget Transparency Index was the highest since 2017, when GAP Institute began systematically evaluating budget transparency at the local level.

Overall, 22 out of 38 municipalities exceeded the average of 61 points. Nine municipalities achieved the maximum score of 100 points: Kaçanik, Klinë, Lipjan, South Mitrovicë, Prizren, Rahovec, Shtime, Skenderaj, and Vushtrri. The municipalities of Drenas, Hani i Elezit, and Podujeva also demonstrated a high level of budget transparency, each scoring 95 points. In these cases, the absence of a document in the required format prevented them from receiving the maximum points.

During 2024, 227 budget-related documents were published on the official municipal websites, including financial reports, regulations on the allocation of subsidies, and lists of beneficiaries. The most frequently published documents were the Medium-Term Budget Framework (MTBF) and financial reports for 2024. According to the collected data, 32 municipalities organized at least 123 budget hearings in total, while six municipalities did not hold any budget hearings during 2024. More specifically, 28 municipalities held at least four hearings. The least published document remains the analytical account sheet, which was made public by only 16 municipalities on their official websites, while two municipalities shared it via email upon request. However, this represents an improvement compared to 2023.

A notable improvement was recorded in the Municipality of North Mitrovica, with an increase of 46 points and a rise of seven positions in the ranking, while the Municipality of Vitia scored 90 points, 45 points more than the previous year. On the other hand, some municipalities recorded significant declines, such as Ferizaj (-47.5 points), Obiliq and Malisheva (-25), Gjakova (-20), and Suhareka (-10).

The municipalities of Zubin Potok and Zveçan continue not to publish any budget documents and remain among the least transparent municipalities at the local level.

This report shows significant progress in budget transparency nationwide but emphasizes the need for standardization of publication formats and the strengthening of sustainable accountability mechanisms in all municipalities.

Click here to read the full report. 

Visual data can be accessed on the platform: Municipal Budget Transparency Index: https://bit.ly/3HGT8nR

GAP Institute is supported by Kosovar Civil Society Foundation (KCSF) program ‘EJA Kosovo’, co-financed by the Swiss Agency for Development and Cooperation (SDC) and Sweden.