IZVEŠTAVANjE O UČINCIMA U SISTEMU PRODUKCIJE JAVNIH DOBARA I USLUGA U REPUBLICI SRBIJI

Abstract

The subject of research in this paper is the mechanism for reporting on the effects of budget users in Serbia in the system of production of public goods and services. Astuality of the topic stems from the fact that, starting from 2015, in Serbia has started the application of program budgeting at all levels of territorial-political organization, and whose substantive component is the tools for generating information on the level of effectiveness and efficiency of public spending of budget users. The paper will analyze the basic characteristics of the domestic normative framework in this area, with particular emphasis on those solutions that the domestic implementation environment of program budgeting has not yet fully grown.