Law 273 of June 29, 2006 on local public finances establishes the principles, the framework and the procedures regarding the formation, administration and utilization of local public funds, as well as the responsibilities of local public administration authorities and of public institutions...

The paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia. The paper also presents the methodological...