According to the 2004 report, the Office of the State Auditor also suggests that budgetary funds be re-allocated only in exceptional cases and in limited amounts.
According to the findings of the auditors, in 2004 the Ivo Sanader Cabinet re-allocated budgetary funds 33 times, with the transactions amounting to 3.3 billion kuna. The re-allocated amounts varied from 56 kuna to 216.8 million kuna. Furthermore, the government failed to present the parliament with a report on the re-allocation of budgetary funds.
The Office of the State Auditor believes that any larger-scale re-allocation of budgetary items requires the revision of the budget with the parliament greenlighting it.
The 2004 auditing report is the first document of this kind which presents data on how the Sanader Cabinet spent taxpayers' money.
There is a rise in the number of budgetary users that carried out their financial transactions fully complying with relevant rules.
On the other hand, the most frequent irregularities are still the purchase of goods and services without public procurement tender notices and the poor planning of income and expenditure.
State auditors checked the financial performance of 45 budgetary users and none of them was negatively graded, with 17 getting no objection from the auditors.
Some of the budgetary users that fully complied with the rules are the ministries of health, foreign affairs and European integration, of war veterans' affairs, the Croatian Water Management Company, etc.