BUDŽETIRANJE NA OSNOVU UČINAKA U SJEDINJENIM AMERIČKIM DRŽAVAMA

Abstract

In this paper, the historical attempt of financial managers in the United States of America, to reaffirm the performance-based budgeting model at the federal level, at the end of the 20th century, will be subjected to analysis. The adoption of Government Performance and Results Act – GPRA was the first and decisive step in the direction of the announced budget reforms. In the paper, special attention will be devoted to the question of evaluating the success of this regulation in terms of the true promotion of performance based budgeting at the federal level. At the end of the paper, the author points to the diversity of rationalist budgeting models that have found their application at the subnational level in the USA.