The main reasons for poor implementation of budget programs
The main objective of the study is to define the issues that led to poor implementation of particular budget programs in 2017. While most budget programs are almost fully executed, still some programs, for a number of reasons, are not implemented. The research paper defines five main reasons for poor implementation of budget programs. The systemic reason for the poor implementation of the budget programs is the basic deficiencies in budget planning. The analysis shows that the key problem in the implementation of the budget programs is related to the implementation procedures and to the regulations of the implementation process.