Public Finance Management, Serbia 2019-2021 - Public finance management and control Offentlig finansiell styrning, Serbien 2019-2021 UNDP Belgrad och flera serbiska myndigheter lade fram ett förslag till ett projekt med titeln: Accountable Public Finance Management Platform” i november 2018. Sidas första bedömning, inklusive diskussion på QAC, var att ytterligare samråd behövs med UNDP och serbiska partners för att slutföra förslaget i linje med Sidas kommentarer och krav. Slutlig versionen av förslaget (inklusive budget och RBA) lämnades in den 6 maj 2019. 

Det föreslagna programmet är en tvåårig insats (juni 2019 – september 2021) med det övergripande målet att driva reformeringen av offentlig finansiell styrning (OFS) alltmer som en förvaltningsreform, med fokus på god och effektiv förvaltning hos befintliga institutioner istället för att skapa ytterligare administrativa funktioner. Den totala kostnaden för projektet uppgår till 29 000 000 SEK.

Insatsen syftar till att utveckla horisontella och vertikala mekanismer för ansvarsutkrävande inom de offentliga finanserna, att bidra till en god offentlig finansiell styrning samt förhindra missbruk av offentliga medel. Följande resultat förväntas uppnås: 1) Förbättrad allmän förvaltning av offentliga medel på både statlig och lokal nivå, 2) Stärkt öppen och projektbaserad finansiering av civila samhällsorganisationer (CSO) från kommunala budgetar för ett ökat medborgarengagemang i beslutsfattande och förbättring av service på lokal nivå och 3) Automatiserad och förbättrad hanteringen av hela revisionsprocessen för den serbiska riksrevisionen. UNDP Belgrade and several Serbian authorities submitted a project proposal titled: "Accountable Public Finance Management Platform” in November 2018. Sida's first assessment, including discussion at QAC, was that further consultations with the UNDP and Serbian partners were needed to complete the proposal in line with Sida's comments and requirements. The final version of the proposal (including budget and RBM matrix) was submitted on May 6th, 2019.

The proposed program is a two-year contribution (June 2019 - September 2021) with the overall goal of driving the reform of public finance management (PFM) as a management reform, focusing on good and efficient work of institutions amd responsible management of public funds. The total cost of the project amounts to SEK 29 000 000.

The initiative aims to develop horizontal and vertical mechanisms for accountability in public finances, to contribute to good public financial control and to prevent misuse of public funds. The following results are expected to be achieved: 1) The Government improves overall management of public funds at both state and local levels, 2) Strengthening transparent and project-based funding of civil society organizations (CSOs) from local government budgets towards greater civic engagement in decision-making and improvement of local service delivery and 3)  The State Audit Institution Automatizes and improves the management of the entire audit process. During the last 5-6 years, economic growth, increased investments and fiscal stability are positioned as top priorities of the Government of Serbia.  Tackling inefficiencies in the public sector, improving tax collection, reducing excessive red tape, improving the legal system and contract enforcement as well as addressing non-performing loans are some of the issues that the Government has been tackling to restore fiscal sustainability and enhance economic growth.
The project represents a new phase in the support that Sida has been providing to Serbia in reforming public finance management, continuing the platform-based approach. The project addresses the following key areas of the accountability chain: 1) budget execution and financial control and 2) external scrutiny over public finances while also focusing on horizontal and cross-cutting issues related to ensuring sustainable internal control systems within key public-sector institutions.
The overall objective of the intervention is to contribute to enhanced accountability and representation of government institutions at all levels, thus, providing better quality services to people and the economy.
The project envisages sets of outcomes and outputs in the two, above mentioned key areas:
Within the area budget execution and financial control, the following outcomes and outputs are expected to be achieved:
Outcome 1– The Government improves overall management of public funds at both state and local levels.
Output 1.1Reducing tax evasion by strengthening the capacities of the Tax Police for operational analysis and intelligence activities.
Output 1.2The Tax Administration increases voluntary tax compliance by improving its corporate values and image.
Output 1.3 The Ministry of Finance/The Department for Internal Control and Internal Audit and the Public Procurement Office increase the retention of Internal Auditors and Public Procurement Officers in the public sector.
Output 1.4Further support to Serbian contracting authorities in stimulating competition and applying the Best Value for Money Approach.
Output 1.5 Local self-governments increase transparency in the management of public funds.
Outcome 2 – Strengthening transparent and project-based funding of civil society organizations (CSOs) from local government budgets towards greater civic engagement in decision-making and improvement of local service delivery.
Output 2.1 Local self-governments improve cooperation with civil society organizations (CSOs) in implementing measures and activities to contribute to achieving the Sustainable Development Goals (SDGs) at local level.
In the area of external scrutiny over public finances:
Outcome 3 – The State Audit Institution automatizes and improves the management of the entire audit process.
Output 3.1 The State Audit Institution (SAI) increases the number and quality of external audit reports by improving the management of the audit business processes through an Audit Management System.
Outcome 4 – The capacities of CSOs and journalists to monitor and report on corruption and misuse of public finance are improved.
Output 4.1 Media and CSOs are better equipped to monitor and report on corruption and misuse of public funds.