Republic of Serbia

Ministry of Finance BPMIS

TREASURY

Budget Preparation and Monitoring Information System (BPMIS) enables:

1. Making budget projections and

setting ceilings for budget
beneficiaries

2. Collection of budget
beneficiaries’ financial plans

3. Preparation of the Draft

Budget Law

It represents one of the modules of the Republic of Serbia FMIS

 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

BPMIS facilitates direct communication between

all budget beneficiaries and the
Budget Preparation Department
during the entire budgeting process
Integrated Financial
Management
Information System
(FMIS)

128 direct budget

beneficiaries (DBBs)

Ministry of Finance
Treasury
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

System Hardware Architecture

MoF, DBBs and IBBs

(indirect budget
beneficiaries) DBBs and IBBs

Offline clients
Online clients WAN (Windows forms)
(Web browser) Online clients
Cisco 6513 (Web browser)

FMIS Internet
Gateway Server

SW1 , SW2, ...

BPMIS Web &

Application
BPMIS Database Server
Server Cluster
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Full Harmonization with all FMIS Modules

All budget classifications and data used for the budget preparation are loaded
from:
• Budget Execution Module
• Public Debt Module
After the budget is prepared, there is a special procedure for loading the
adopted budget data into the execution module.
Ministry of Finance
Budget Preparation Dpt.
Budget Execution Macroeconomic and Fiscal Analyses
Module Real-time data import
Dpt.
Public Debt Module
• Code lists
• Historical data
• Public Debt

• Revised Code lists

• Adopted budget

FMIS Loading budget into BPMIS

Database Server Budget Execution Database Server
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Making Budget Projections

Phase 1 Assessment of
macroeconomic
Previous
budgets
Implementation
of Government
indicators policies

Estimated
Making budget revenues and
expenditures
projections
• Fiscal target (surplus/deficit)
relying on the • Government priorities

Government policies Adjustments with

budget
and macroeconomic beneficiaries

indicators
• Making budget projections
• Setting ceilings for budget
beneficiaries
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Making Budget Projections

Baseline (previous budgets)

Indicators Output
(projection of the new budget)

Macroeconomic indicators

Evaluation of results
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Producing Complex Indicators

When developing rules for the
preparation of budget projections
it is possible to define highly
sоphisticated indicators, by
combining basic macroeconomic
indicators (inflation, GDP, output
growth...) and complex
mathematical formulas.

It is possible to define a special

rule to be applied for each budget
component.

It is therefore possible to define separate

rules for payroll, separate ones for
investments, subsidies, etc.
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Making Several Projections of the Same Budget

By using the same calculation basis, it is possible to produce several scenarios by selecting appropriate
indicators, thus creating various budget projections.

Pessimistic
scenario Version 1

Baseline
(previous Moderate
Version 2
budgets) scenario

Optimistic Version 3
scenario
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Making Multi-Year Budget Projection

When making projections it is also

possible to opt for multi-year
budgets, projecting a separate
budget for each year.
Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Completion of the Budget Projection

Output (projection of the new budget)

After the appropriate budget

projection is selected, ceilings for
budget beneficiaries arе set
аccording to the rules determined
during the preparation of the selected
projection.
Ceilings for DBBs
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Budgeting Ceilings by Instruction for the Beneficiaries are

beneficiaries are preparation of fin. able to access the
published plans system

By using online WEB application, DBBs

enter their financial plans in line with the Beneficiaries enter their
budget calendar. financial plans

After that the beneficiaries cannot modify

the data without the consent of the Ministry MoF analyzes received financial
of Finance. plans of budget beneficiaries

When the beneficiaries finish entering their

financial plans, Budget Preparation Dpt Adjustments with budget
beneficiaries
evaluates their conformity with the set
projection and makes corrections if
necessary, or enables the beneficiary to Beneficiaries modify
correct the plan by him self. their financial plans

After the corrections have been made, Draft
Budget is prepared, submitted to the
Government and following final adjustments,
Bill on the Budget is presented to the
National Assembly.
• preparation of the Draft Budget
• submission of the Draft Budget to
the Government and the Budget Bill
to the Parliament
 Republic of Serbia
Ministry of FInance BPMIS
TREASURY

Preparation of the Beneficiaries’ Financial Plans

128 DBBs

Phase 2
Budget beneficiaries develop
their financial plans via the
WAN
WEB application which only
requires an Internet browser
and a realiable Internet
connection, which reduces the
beneficiaries’ system
implementation costs to the PBMIS Web &
minimum. Appplication
Server
Treasury Help-Desk support is
provided to beneficiaries during the
entire budgeting process
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Preparation and Collection of Beneficiaries’ Financial Plans

MINISTRY OF FINANCE DBB IBB

Sending data to DBBs

Setting ceilings for IBBs

Data creation for all IBBs

Sending data to all IBBs Entering data

Collecting data from all IBBs Sending data to DBB

Entering data
Collection of data from
DBBs
Submission of data to MoF
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Preparation of the Beneficiaries’ Financial Plans

When entering financial plans

each beneficiary has access to
the current budget data for that
specific beneficiary (budget
and outturn), as well as the
data from previous budgets.

By analyzing the historical

Previous budgets data beneficiaries can more
easily plan the expenditures
for the following year.
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Preparation of the Supplementary Budget

In the event that an “urgent” Current budget

supplementary budget is
needed,Budget Preparation
Dpt. is capable of preparing
the revised budget without • Fiscal target (surplus/deficit)
• Government priorities
participation of the DBBs, i.e. it
is not neccessary that they
Development of the
enter corrected financial plans. scenario aimed at
achieving the fiscal
target
On the basis of the existing
budget and the scenario which
• Preparation of the draft
is to be used for attaining the
budget, projections of revenues
fiscal target, a new budget and expenditures for all budget
draft can be very quickly beneficiaries
developed.
 Republic of Serbia
Ministry of Finance BPMIS
TREASURY

Monitoring the Implementation of Sector Policies and Government

Priorities
Budget Execution Budget Preparation
and Public Debt Budget beneficiaries Module
Modules

Financial Non-financial
• Budget execution by reporting reporting
beneficiaries, • Monitoring of program and
programs and projects project outputs (indicators)

Budget
management

Expenditure management Reporting to the Government on the

on the basis of results achievement of set goals and priorities
achieved