Abstract
Due to the complex state organization in Bosnia and Herzegovina, a competence in the field of culture in the Federation of Bosnia and Herzegovina is decentralized to ten cantonal authorities, in the Republika Srpska it is regulated at the entity level, and at the district level for Brčko District in Bosnia and Herzegovina. The requirements and principles of local self-government additionally affect the complexity and make it more difficult to analyze public expenditures for the protection of cultural and historical heritage.
Keywords: cultural tangible heritage, public expenditures for culture, resource allocation model for culture, direct and indirect financing of culture heritage, revenue funding and capital grants