[2] Department of Public Expenditure and Reform of Ireland (2019), Public Spending Code: A Guide to Evaluating, Planning and Managing Public Invesment, http://www.gov.ie/pdf/?file=https://assets.gov.ie/99068/c14c842b-2afc-41d6-8429-045548548ecc.pdf#page=null.
[1] Institut Alternativa (2021), Who owns our public enterprises in Montenegro?, Institut Alternativa, https://institut-alternativa.org/en/who-owns-our-public-enterprises-in-montenegro/.
[3] OECD (2002), “OECD Best Practices for Budget Transparency”, OECD Journal on Budgeting, Vol. 1/3, https://doi.org/10.1787/budget-v1-art14-en.