GAP Institute published the report "Municipal Budget Transparency Index 2025"

Today, GAP Institute published the report "Municipal Budget Transparency Index 2025", which assesses the level of budget transparency in all 38 municipalities of Kosovo using a standardized methodology. Published annually since 2017, the Index aims to promote municipal accountability and improve citizens access to budget information at the local level.

In 2025, the average score of the Municipal Budget Transparency Index reached 64.5 points, compared to 61 points in 2024. During this year, 10 municipalities achieved the maximum score of 100 points, while 19 out of 38 municipalities scored at least 89.5 points, indicating an overall improvement in budget transparency across most municipalities. On the other hand, six municipalities—Klokot, Leposavić, Parteš, Štrpce, Zubin Potok, and Zvečan—did not score any points.

Throughout 2025, municipalities published a total of 240 budget-related documents, including financial reports and supporting budget policy documents, such as regulations on the allocation of subsidies. The most frequently published documents were budget financial reports, with a total of 133 documents. During the 2026 budget planning process, municipalities held 119 public budget hearings. Out of the 38 municipalities, 28 organized at least four public budget hearings with citizens, one municipality held three hearings, one held two hearings, and one municipality organized only a single public budget hearing.

Regarding publication formats, 76% of budget documents were published in open and easily accessible formats, primarily Excel and Word, while 8% were published in PDF format and 16% as scanned documents. The most commonly published documents were the Medium-Term Budget Framework and the Regulation on the Allocation of Subsidies, each published by 30 municipalities. In addition, 29 municipalities published their first and second quarterly financial reports, while 28 municipalities published their 2025 Annual Financial Report.

Compared to the previous year, the greatest improvements were recorded by Obiliq (+60 points), Ferizaj (+52.5 points), and Gjilan (+43.5 points). In contrast, the largest declines were observed in Viti (-35 points), North Mitrovica (-29 points), and Lipjan (-15 points).

The report highlights significant progress in municipal budget transparency across Kosovo while emphasizing the need to standardize publication formats and strengthen sustainable accountability mechanisms in all municipalities.

Click here to read the full report.

The interactive data and visualizations are available on the Municipal Budget Transparency Index platform:
https://institutigap.org/transparenca-buxhetore/

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.