Performance-Based Budgeting in the Public Sector pp 209-225 | Cite as
The Development of Performance-Based Budgeting in Slovenia
Abstract
In Slovenia, the performance-based budgeting concept was introduced in an amendment to the legislation in 1999. The first documents for the state budget that included explanations of the plans for the use of funds for specific areas of use, targets, and indicators were adopted for the 2001 budget year; they were only adopted at the local level in 2006. The concept has undergone some amendments and modifications. The first major reform process took place in 2010–2012; however, the most important change in this period is related to the renewed information system. It is not yet possible to talk of a comprehensive ‘programming’ component in the preparation of the state budget in Slovenia; at the local level, the development is still delayed.
Keywords
Performance-based budgeting Public expenditure SloveniaReferences
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