Extrabudgetary Civil Protection Fund

Abstract

Extrabudgetary funds represent a specific financing mechanism that enables the targeted collection and allocation of resources for specific purposes. The Civil Protection System Act of 2015 stipulated that the Republic of Croatia should establish an extrabudgetary civil protection fund through a special law to secure financial resources for protection and rescue in major accidents and disasters. A special law was supposed to regulate the establishment and operation of the extrabudgetary civil protection fund, but this was never implemented. The extrabudgetary civil protection fund could play a key role in ensuring the security and resilience of the community in the face of emergency events that can escalate into major emergencies and disasters. The extrabudgetary civil protection fund can also offer support in the preparation and implementation of disaster risk reduction activities, as well as to assist local government units in carrying out civil protection measures and activities within their jurisdiction. This paper aims to demonstrate the importance, role, and challenges associated with managing the extrabudgetary civil protection fund. Through the conducted research, the paper will present financial indicators related to the planning and expenditure of funds to determine the priorities for the development of civil protection that can be financed through the extrabudgetary civil protection fund.