摘要：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.
关键词：performance indicators; local self-government units; local development; the Reconstruction and Development Fund of the Town of Vukovar; the Town of Vukovar; Croatia.
