ОЦЕНКА НА БЮДЖЕТНИТЕ ПРОГРАМИ В ПУБЛИЧНИЯ СЕКТОР: ПРЕДИЗВИКАТЕЛСТВА ПРИ ИЗПОЛЗВАНЕТО НА ПОКАЗАТЕЛИ, БАЗИРАНИ НА РЕЗУЛТАТИ

Abstract

The aim of this paper is to examine some of the challenges related to the performance assessment of performance-based budgeting in the public sector in Bulgaria. The first part presents the types of indicators used for monitoring and evaluating public policies, as well as the criteria they should meet according to internationally recognized frameworks. In the second part, using the example of a specific budget programme, an analysis is conducted of the operational objectives, the types of indicators applied, their compatibility with good indicator planning criteria and their linkage to key strategic goals. The article contributes to the ongoing discussion on the need for measures to ensure more effective, results-oriented and strategically aligned budgeting in the Bulgarian public sector.