07 - 09 July 2010

Study tour to Slovenia

Slovenia, Ljubljana, CEF

Between July 7 – 9, 2010 the delegation of budget analysts of Ministry of Finance Bosnia and Herzegovina attended the study tour in Slovenia. The main objectives of the study tour were acquiring comparative budget knowledge and practice. Study tour was held in premises of the Centre of Excellence in Finance in Ljubljana where different lectures were delivered by budget experts from Slovene Ministry of Finance:

Day I
•    Analysing Budget User Requests
•    Budget Systems
•    Slovenian Budget Planning Cycle
•    MoF Organisational Structure and Staffing involved in budget development
•    Budget Documentation

Day II
•    Macroeconomic and Fiscal Policy
•    Prioritising Government Expenditure
•    Budgeting for results

•    Public Accounting Directorate
•    Financial Reporting
•    Developing a Consolidated Budget

The study tour was successfully completed and the participants expressed high level of satisfaction with the organization and delivery of the study tour. According to the feedback it is clear that participants highly appreciated the quality of lecturers. Participants will be able to use acquired knowledge in every day work. Overall the study tour met the expectations of participants.


List of Participants





Halida Pašić

Ministry of Finance


Vlatka Lovrić

Ministry of Finance


Milan Bašević

Ministry of Finance


Adnan Škapur

Ministry of Finance


Snežana Vujadin

Ministry of Finance


Velida Mrkaljević

Ministry of Finance


Danijela Ristić

Ministry of Finance


Ivana Vuković

Ministry of Finance


Jasmina Tešanović

Ministry of Finance


Svetlana Stanivuk

Ministry of Finance


Naida Čaršimamović Vukotić

PKF Staff


Biljana Bogićević

PKF Staff


Merima Avdagić

PKF Staff


Dzenita Hrelja-Hasečić

PKF Staff


Larisa Lisica

PKF Staff


When Subject Time / Key Officials
DAY 1 – Wednesday, 7 July, 2010
09:00 Welcome, introduction  
09:15 Analysing Budget User Requests
  • Format for submission of budget requests
  • Criteria for analysis
  • Basis of recommendations
  • Format for advising Ministers
  • Making decisions on final budget allocations
1,5 hour
Mojca Voljč
10:45 Coffee Break 15 min
11:00 Budget Systems
  • IT software systems supporting budget preparation
  • Implementation and training
1,5 min
Mojca Voljč
12:30 Lunch 1 hour
13:30 Overview of Slovenian Budget Planning Cycle
  • Enabling legislation
  • Budget planning and preparation procedure
  • Role of Stakeholders in the Budget Process including:
    • Government and Ministers;
    • Ministry of Finance;
    • Budget Users;
    • Parliament;
    • Department in charge of policy development;
    • Working relationships between stakeholders (e.g. between Budget Users and Ministry of Finance)
1,5 hour
Alenka Bratušek
15:00 Coffee Break 15 min
15:15 MoF Organisational Structure and Staffing involved in budget development including:
  • Structure of the Budget Directorate (including positions and competencies)
  • Relationships and workflows between the Budget Directorate and other MoF directorates
  • Relationships and workflows between Budget Directorate and Budget Users
45 min
Alenka Bratušek
16:00 Budget Documentation
  • Structure and content of the annual budget submission to Parliament;
  • Use of supplementary explanatory information;
  • Role of Parliament – scrutiny and review
45 min
Alenka Bratušek
16:45 Close of Day 1  
17:00 City Tour Ljubljana  
DAY 2 – Thursday, 8 July, 2010
09:00 Macroeconomic and Fiscal Policy
Fiscal Strategy
  • Macroeconomic indicators
  • Medium term financial framework
  • Setting fiscal targets (aggregate revenues and overall fiscal balance)
  • Maintaining Fiscal Discipline
1,5 hour
Gonzalo Caprirolo
10:30 Coffee Break 15 min
10:45 Prioritising Government Expenditure
  • National Development Plan
  • Sector strategies and plans
  • Linking policy priorities with budget allocation
  • Prioritising and approving budget allocations (including new high priority expenditure proposals)
  • Identifying budget savings (low priority and poor performing programmes)
  • Reordering spending priorities in accordance with Government policy
  • Processes for submitting, analysing and approving budget requests
1,5 hour
Gonzalo Caprirolo
12:15 Lunch 1 hour
13:15 Budgeting for results
  • Programme or results-based budgeting in Slovenia
  • Developing performance indicators and performance targets
  • Measuring and evaluating programme performance
  • Using performance information to:
    • Improve budget outcomes
    • Strengthen programme management
1,5 hour
Franc Radman
14:45 Close of Day 2  
20:30 Study Tour Dinner – Sponsored by DFID (PKF Project)  
DAY 3 – Friday, 9 July, 2010
09:00 Public Accounting Directorate
  • RS State budget accounting system
45 min
Mateja Oman
10:00 Financial Reporting 60 min
Stane Vencelj
11:00 Coffee Break  
11:15 Developing a Consolidated Budget 45 min
Stane Vencelj
12:00 Lunch  
14:30 Depart for Airport