Bosnia and Herzegovina

This technical assistance report specifies the mission’s efforts to support the Bosnia and Herzegovina authorities, with a specific focus on the Republic of Srpska, in improving government finance statistics for decision-making. This mission’s focus was to continue developing reconciliation processes, develop a compilation process for nonbudgetary public sector units, and discuss classification questions in the context of government finance statistics compilation according to the European System of National and Regional Accounts 2010 and the Government Finance Statistics Manual 2014. This mission initiated the development of a standardized compilation procedure for nonbudgetary public sector units and, more specifically, extrabudgetary units. The August 2017 mission mapped out flows between the budget, the health fund, the health institutions, and patients (household) concerning the provision of health care and its funding. This mapping is expected to help serve the classification of functional expenditure of the health fund and the health care providers.