Public Financial Management Reform Program (PFM)

Public Financial Management Reform Program

Program reforme upravljanja javnim finansijama za period 2021-2025. godine usvojen je od strane Vlade Republike Srbije 24. juna 2021. godine. 

Efikasno upravljanje javnim finansijama predstavlja osnovu za održiv ekonomski razvoj i doprinosi makroekonomskoj stabilnosti države. Cilj Programa reforme upravljanja javnim finansijama 2021-2025 je ostvarivanje održivog budzeta sa stabilnim javnim dugom u odnosu na BDP uz pomoć boljeg finansijskog upravljanja i kontrole, procesa interne revizije i povezivanje budzetskog planiranja sa politikama Vlade.

Program reforme upravljanja javnim finansijama biće glavna smernica reformama za period od 2021. do 2025. godine u ovoj oblasti, kako bi se ojačao pravni, strateški i institucionalni okvir za upravljanje javnim finansijama u Republici Srbiji u skladu sa standardima EU i međunarodnim standardima.

Program reforme upravljanja javnim finansijama za period 2021-2025. godine i Izveštaj o sprovedenoj javnoj raspravi o predlogu Programa možete preuzeti ovde:

Извештај о спроведеној јавној расправи о предлогу програма реформе управљања јавним финансијама 2021-2025. године, са пратећим Акционим планом за период 2021-2025. године
Програм реформе управљања јавним финансијама 2021-2025

Ministarstvo finansija je, u saradnji sa drugim nadležnim institucijama, izradilo Izveštaj o sprovođenju Programa reforme upravljanja javnim finansijama za period od januara do decembra 2020. godine. Nakon usaglašavanja sa komentarima nadležnih institucija i sa komentarima Evropske komisije, dokument je usvojen na sednici Vlade Republike Srbije održanoj 11.06.2021. godine.  

Извештај о спровођењу Програма реформе управљања јавним финансијама за период од јануара до децембра 2020. године

The Ministry of Finance, in accordance with Article 32 of the Law on Planning System RS (“Official Gazette of the RS”, No. 30/18), informs the public of the start of work on the development of a new Public Financial Management Reform Program for the period 2021-2025.


We hereby inform the public that they will be familiarized with all the materials in the Program drafting phase in a timely manner.


The existing Program is valid until 2020. The Program Implementation Report for 2019 was adopted by the Government of Serbia on May 14th 2020 and is available on the website of Ministry of Finance in Serbian and English.

Извештај о спровођењу Програма реформе управљања јавним финансијама за период од јануара до децембра 2019. године

Public Financial Management Reform Program 2016-2020


Efficient Public Finance Management represents the basis for sustainable economic development and contributes to macroeconomic stability of the country. The aim of Public Financial Management Reform Program 2016 – 2020 (PFM Reform Program) is to provide a comprehensive and integrated framework for planning, coordinating, implementing and monitoring the progress in the implementation of activities of public finance management in order to improve macroeconomic stability, ensure efficient and effective allocation and use of public resources, and thereby easier to achieve the strategic objectives defined by the Government, improve the services provided by the public administration of the Republic of Serbia, whilst at the same time improving transparency and overall functionality of the public finance management and the fulfilling of the necessary requirements for European Union (EU) accession.
The Public Financial Management Reform Program is the main guideline for the 2016-2020 reforms in this area in order to strengthen the legal and institutional framework for managing public finances in the Republic of Serbia, in line with EU and international standards. After two and a half years of successful implementation of activities under the Public Financial Management Reform Program Action Plan, the Ministry of Finance, in consultation with the European Commission, has decided to revise the existing Program and Action Plan and cover the period July 2019 to December 2020.
The revised Public Financial Management Reform Program 2016-2020 for the period July 2019 to December 2020 was adopted by the Government of the Republic of Serbia on September 26, 2019. The revised version of the Public Financial Management Reform Program and the accompanying Action Plan can be accessed here:

Ревидирани Програм реформе управљања јавним финансијама 2016-2020 за период од јула 2019. до децембра 2020. године
Ревидирани Акциони план Програма реформе управљања јавним финансијама 2016-2020 за период од јула 2019. до децембра 2020. године

The Ministry of Finance, in cooperation with other competent institutions, prepared a Report on the implementation of the Public Finance Management Reform Program for the period from January to December 2018. After complying with the comments received from relevant institutions and the comments received from the European Commission, the document was adopted at the Government session held on on March 28, 2019.

Извештај о спровођењу програма реформе управљања јавним финансијама 2016-2020 за период од јануара до децембра 2018. године

The Ministry of Finance, in cooperation with other relevant institutions, prepared the Report on the Implementation of the Public Financial Reform Program covering the period December 2015- December 2017. After complying with the comments received from relevant institutions and the comments received from the European Commission, the document was adopted at the Government session held on November 2nd 2018.

Извештај о спровођењу Програма реформе управљања јавним финансијама 2016-2020 за период децембар 2015 - децембар 2017. године

Efficient public finance management represents the basis for sustainable economic development and contributes to macroeconomic stability of the country. The aim of Public Financial Management Reform Program 2016 – 2020 (PFM Reform Program) is to provide a comprehensive and integrated framework for planning, coordinating, implementing and monitoring the progress in the implementation of activities of public finance management in order to improve macroeconomic stability, ensure efficient and effective allocation and use of public resources, and thereby easier to achieve the strategic objectives defined by the Government, improve the services provided by the public administration of the Republic of Serbia, whilst at the same time improving transparency and overall functionality of the public finance management and the fulfilling of the necessary requirements for European Union (EU) accession.


The PFM Reform Program will be the main reform framework for the period 2016 – 2020 in this area in order to strengthen the legal and institutional framework for the public finance management in the Republic of Serbia in accordance with EU and international standards.


The PFM Reform Program has been adopted by the Government of the Republic of Serbia on 28 November 2015 and amended on 25 December 2015. Consolidated version of the PFM Reform Program can be downloaded here:

Програм реформе управљања јавним финансијама 2016-2020

At the Government session held on November 3th 2016, the Report on the implementation of the Public Financial Management Reform Program 2016-2020 for the period December 2015 – June 2016, was adopted by the Conclusion 05 No 40-9496/2016-1.

Извештај о спровођењу Програма реформе управљања јавним финансијама 2016-2020 за период децебар 2015 - јун 2016. године

At the Government session held on March 30, 2017 the Annual report on the implementation of the Public Financial Management Reform Program 2016-2020 for the period from December 2015 to December 2016, was adopted by the Conclusion 05 No 400-2797/2017.

Годишњи извештај о спровођењу Програма реформе управљања јавним финансијама 2016-2020. за период од децембра 2015. до децембра 2016. године

At the Government session held on December 14th, 2017, the Report on the implementation of the Public Financial Management Reform Program 2016-2020 for the period December 2015 – June 2017, was adopted.

Извештај о спровођењу Програма реформе управљања јавним финансијама 2016-2020 за период децембар 2015 - јун 2017. године
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