INDIKATORI PERFORMANSI JAVNIH RASHODA U „PREDVORJU“ AUTOMATIZACIJE

Abstract

The processes of measuring the effectiveness and efficiency of public expenditures structured within budget programs, program activities and projects represent one of the most important and certainly indispensable phases in the process of implementing the so-called program budgeting, regardless of the territorial-political level of implementation. The decision of the creators of the domestic budget system to introduce a program classification of public expenditures, which has been applied since 2015, is necessarily accompanied by the question of the extent to which adequate instruments have been provided for the implementation of established budget programs. In this sense, the problem of formulating relevant performance indicators is imposed as primary. In this paper, the author, in addition to establishing basic recommendations regarding the method of formulating budget performance indicators, also points to the still insufficiently explored possibilities of using the advantages of artificial intelligence in this process, where, through partial automation in generating performance indicators, options that are not directly aimed at ensuring economic, efficient and effective public spending would be eliminated.