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Strategic Development Planning & Performance based budgeting in the Medium Term
File name: Strategic Development Planning & Performance based budgeting in the Medium Term
Description:

Currently, the local budgeting instrument is evolving from an instrument that reports “numbers” of planned expenditure and revenue for the next year towards a comprehensive multi-year planning instrument, integrating financial information on revenues and expenditure with information on policy plans to be implemented. However, many local government units still consider the traditional budget as the only relevant policyplanning document. Though, the environment, in which local government units operate, changed a lot in the past years, local governments have become much more responsible for the development of their towns and municipalities, and they are forced to plan and act much more strategically.

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