INDEXES OF EFFICIENCY AND MANAGEMENT OF THE LOCAL DEVELOPMENT: EXPERIENCE OF THE RECONSTRUCTION AND DEVELOPMENT FUND OF THE TOWN OF VUKOVAR

Postoje mnogi razlozi da ključni elementi metodologije proračunskoga planiranja zasnovane na praćenju rezultata postanu sastavni dio mehanizma planiranja u upravljanju javnim izdacima na razini lokalne vlasti u Hrvatskoj. Istovremeno, i dalje ostaje problematika povezivanja proračunskih rashoda s postignutim konkretnim rezultatima u okviru posebnih proračunskih programa na razini jedinice lokalne samouprave. U ovome se radu razmatra iskustvo Fonda za obnovu i razvoj grada Vukovara u primjeni modernoga pristupa kojim se stimulira lokalni razvoj u Vukovaru i nude se rješenja kojima se unapređuje primjena. U radu je dan primjer stvaranja sustava praćenja i vrednovanja koji je zasnovan na pokazateljima o utrošenim resursima, o postignutim rezultatima i učincima u ostvarivanju posebnih i općih ciljeva strateškog razvoja grada Vukovara. Takav suvremeni način planiranja osigurava da se, na osnovi defi niranih općih i posebnih ciljeva, utvrde razvojni prioriteti, da se djelotvorno i učinkovito alociraju raspoloživi resursi i da se sustavno prati napredak koji proizlazi iz postavljenih ciljeva.There are many reasons that key elements of a performance-based budgeting methodology become a part of the planning mechanism for public expenditure management at the local level of government in Croatia. At the same time, there still remains the issue of linking budget expenditures to the exact results achieved by specific budget programs at the local level of the self-government unit. This paper discusses the experience of the Reconstruction and Development Fund of the Town of Vukovar in applying a modern approach to stimulate local development in the Town of Vukovar and offers some solutions that could improve its utilization. This paper examines establishment of the monitoring and evaluation system based on input, output and outcome indicators in relation to specific and main strategic goals for local development of the Town of Vukovar. Based on defined main and specific goals, this modern planning system ensures establishment of development priorities, efficient and effective allocation of available resources, as well as the permanent assessment of introduced targets