Governance

Bilko project governance — charter, RACI, risk register, communications

Communication Plan

Communication Plan: Bilko

Project: Bilko — Balkan Accounting SaaS Version: 0.1 Date: 2026-02-23 Author: John (AI Director) Status: Draft Reviewers: Alem Bašić (CEO)

Document History

Version Date Author Changes
0.1 2026-02-23 John (AI Director) Initial draft

1. Communication Objectives

This communication plan ensures all stakeholders on Bilko receive accurate, timely, and relevant information throughout the project lifecycle. Specific objectives:

  1. Transparency — Alem has full visibility into sprint progress, risks, and architectural decisions at the right level of detail
  2. Alignment — Regulatory requirements and technical constraints are surfaced before they become blockers
  3. Accountability — Issues and blockers are surfaced within 24 hours and resolved through defined channels
  4. Documentation — All key decisions are recorded in CLAUDE.md, ADRs, and HiveMind so they survive beyond any single session
  5. Regulatory signal — SEF/eRačun/CPF regulatory changes from external sources (APR, FINA, CPF) are captured and escalated promptly

2. Stakeholder Communication Needs Matrix

Stakeholder Role Information Needs Preferred Channel Frequency Detail Level Owner
Alem Bašić CEO / Sponsor Sprint progress, budget burn, go/no-go milestones, legal entity status Slack (#alai-talk or direct) Weekly summary + milestone events Executive summary John
John AI Director Full technical status, risks, agent outputs, regulatory updates Internal (session context) Continuous Detailed Self
Asmir Merdžanović Balkan Market Advisor SEF API questions, regulatory changes, local market feedback Slack / email via Alem As needed (max weekly) Regulatory/market specific John
Beta users (5 SMBs + 3 accountants) UAT participants Beta access instructions, feedback forms, bug report channel Email + feedback form Beta program period only Simple John
Public / future users Market Launch announcement, pricing, feature list bilko.io landing page + social Launch day + monthly Marketing Alem

3. Communication Channels & Tools

Channel Tool Purpose Who Has Access Response SLA
Daily session log ALAI system (session state) John's internal work log, context continuity John only N/A
Sprint summary Slack #alai-talk Weekly progress to Alem Alem, John 24 hours
Milestone notification Slack direct message Gate completions, go/no-go decisions Alem Immediate
Regulatory alerts Slack SEF/APR/FINA changelog alerts Alem, John, Asmir 4 hours
Decision records ALAI/products/Bilko/PIPELINE.md + ADRs Architecture and regulatory decisions Project team N/A (log)
Issue tracking Mission Control (mc.js) Tasks, bugs, change requests John 24 hours
Beta feedback Feedback form (to be created) Bug reports, UX issues, feature requests from beta John 48 hours
External email alem@alai.no / info@alai.no Formal communication, beta invitations Alem, John 24 hours
Git commit log GitHub / Bilko repo Technical change tracking John N/A

4. Meeting Schedule

4.1 Regular Cadence

Meeting Purpose Frequency Format Required Participants Output
Sprint review Progress against sprint goals, demo of completed features End of each 1-week sprint Slack message + demo link Alem (async) Sprint summary in Slack
Risk review Update risk register; new risks surfaced Weekly (Monday) John internal John Updated risk-register.md
Regulatory check Monitor SEF/eRačun/CPF changelogs Weekly John automated John Alert if changes found
Beta feedback review Triage beta user feedback During beta period (2 weeks) Async written John Updated backlog in mc.js

4.2 Event-Triggered Communications

Trigger Communication Type From To Target Timing
Pipeline gate complete Milestone notification John Alem Within 4 hours
Risk score ≥ 12 Risk escalation John Alem Within 24 hours
SEF API change detected Regulatory alert John Alem + Asmir Within 4 hours
Backend milestone: 25/50 endpoints Progress update John Alem Same day
Backend milestone: 50/50 endpoints Milestone complete John Alem Same day
Mock data fully replaced Milestone complete John Alem Same day
Alpha ready for internal testing Demo notification John Alem Same day
Beta program launched Kickoff notification John Alem + beta users Launch day
Go/No-Go for production Decision request John Alem 5 days before planned launch
Production deployed Launch announcement Alem Public Launch day

5. Reporting Cadence

Report Frequency Prepared By Distributed To Delivery Method Deadline
Sprint Summary Weekly John Alem Slack message Friday EOD
Risk Register Update Weekly John Internal (PIPELINE.md) File commit Monday
Beta Progress Report 3× during beta John Alem Slack Days 3, 7, 14 of beta
Budget Burn Report Monthly John Alem Slack 1st of each month
Launch Readiness Report Once John Alem Slack + meeting 7 days before launch
Post-launch Review Once John Alem Slack 30 days post-launch

5.1 Weekly Sprint Summary Template

[Bilko] Sprint Summary — Week of [WEEK_START_DATE e.g. 2026-03-03]

STATUS: On Track / At Risk / Delayed

COMPLETED THIS WEEK:
- [Completed task or deliverable 1]
- [Completed task or deliverable 2]
- [Completed task or deliverable 3]

NEXT WEEK:
- [Planned task or deliverable 1]
- [Planned task or deliverable 2]

RISKS / BLOCKERS:
- [Describe risk or blocker] — Action: [What is being done to resolve it]

MILESTONES:
| Milestone | Target | Status |
|-----------|--------|--------|
| Backend endpoints | [N]/50 | On track / At risk |
| Mock data replacement | [N]/8 modules | On track / At risk |
| SEF integration | — | Not started / In progress / Done |

BUDGET:
- Week burn: ~€[AMOUNT] / €17,000 total ([PCT]% used)

DECISIONS NEEDED FROM ALEM:
- [ ] [Decision required] by [DATE]

6. Escalation Paths & Response SLAs

Level Trigger Escalate To Channel Response SLA
L1 Technical blocker (John resolves) John self Internal 4 hours
L2 Regulatory question (SEF/APR) Asmir via Alem Slack 24 hours
L3 Scope or requirement conflict Alem Slack direct 4 hours
L4 Budget impact or strategic decision Alem Slack + call if needed 2 hours
L5 Legal / Serbian entity issue Alem + legal counsel Direct 4 hours
P1 Production incident (post-launch) John + Alem Slack + phone 15 minutes

7. Documentation Standards

7.1 File Naming Convention

[BILKO]-[DOCUMENT_TYPE]-[DATE]-[VERSION].[ext]
Example: BILKO-sprint-summary-2026-03-07-v1.md
Example: BILKO-beta-feedback-2026-04-14.md

7.2 Document Storage Locations

Document Type Location
Project governance (charter, brief, RACI, risk) ~/ALAI/products/Bilko/docs/templates/PROJECT-GOVERNANCE/
Requirements (BRD, FRS, user stories) ~/ALAI/products/Bilko/docs/templates/BUSINESS-REQUIREMENTS/
Architecture decisions (ADRs) ~/ALAI/products/Bilko/docs/ARCHITECTURE/
Sprint summaries ~/ALAI/products/Bilko/comms/sprints/ (to be created)
Beta feedback logs ~/ALAI/products/Bilko/comms/beta/ (to be created)
Meeting notes ~/ALAI/products/Bilko/comms/meetings/ (to be created)
Pipeline tracker ~/ALAI/products/Bilko/PIPELINE.md

7.3 Version Control

8. External Communication Protocols

Communication Type Authorized Speakers Approval Required Notes
Beta user communications John (via email system) None — per approved beta script Factual, professional
Press / public statements Alem Alem only No feature commitments without approval
Regulatory authority contact (APR, SEF) Asmir + Alem Alem Legal implications
Partnership discussions Alem Alem No binding commitments without Alem sign-off
Social media (Bilko launch) Alem Alem Check brand guidelines first
Investor / fundraising comms Alem Alem only ALAI Holding only

9. Crisis Communication Plan

9.1 Crisis Triggers

9.2 Crisis Communication Protocol

  1. Identify — John identifies crisis; logs in risk register immediately
  2. Contain — John assesses scope and containment options (max 1 hour)
  3. Escalate — John notifies Alem within 1 hour via Slack + phone
  4. Communicate — If user-facing: John prepares crisis email draft; Alem approves before sending
  5. Update — Alem receives updates every 4 hours until resolved
  6. Resolve — Crisis declared over by Alem; post-mortem within 48 hours
  7. Learn — /learning-opportunity — crisis becomes system fix per ZAKON #1

9.3 Crisis Communication Template

SUBJECT: [URGENT] Bilko — [One-line crisis summary e.g. "Production outage — invoice submission unavailable"]

Dear [Stakeholder name / "Bilko Users"],

We are writing to inform you of an issue affecting Bilko.

SITUATION: [Factual description of what happened]
IMPACT: [What feature/service is affected] — [Number of users or organizations affected]
IMMEDIATE ACTIONS TAKEN: [Steps already taken to contain the issue]
NEXT STEPS: [Planned actions and timeline]
EXPECTED RESOLUTION: [Estimated resolution time, e.g. "Within 4 hours" or "By 2026-03-07 18:00 CET"]

We will provide updates every 4 hours until this is resolved.

Contact: John (AI Director) via Alem Bašić — alem@alai.no — +47 40 47 42 51

Alem Bašić
CEO, ALAI Holding AS

Approval

Role Name Date Signature
Author John (AI Director) 2026-02-23
Reviewer
Project Manager John 2026-02-23
AI Director (John) John 2026-02-23
Project Sponsor Alem Bašić

Project Brief

Project Brief: Bilko

Project: Bilko — Balkan Accounting SaaS Version: 0.1 Date: 2026-02-23 Author: John (AI Director) Status: Draft Reviewers: Alem Bašić (CEO)

Document History

Version Date Author Changes
0.1 2026-02-23 John (AI Director) Initial draft

1. Executive Summary

There is no modern, cloud-native accounting platform built for Balkan SMBs. The 348,000+ active small businesses in Serbia, Croatia, and Bosnia-Herzegovina are forced to choose between expensive ERP platforms (Pantheon, Minimax) that are over-engineered for their needs, or manual processes in spreadsheets that fail regulatory requirements. Bilko solves this by offering Fiken-inspired cloud accounting — simple, compliant, affordable — with full local tax compliance (Serbian SEF e-invoicing, Croatian eRačun, BiH PDV) and support for local languages and currencies. Phase 1 targets Serbia with a €8-25/month SaaS model, validated by Croatia's January 2026 e-invoicing mandate as a forcing function across the region. Budget: €17K. Timeline: MVP launch by May 2026. CEO approval granted 2026-02-20.

2. Business Context & Market Opportunity

2.1 Business Context

The Balkan region is in a period of rapid digital transformation of business administration. Serbia made e-invoicing (SEF) mandatory for all B2B transactions in 2023. Croatia mandated eRačun (HR-FISK) for all businesses from January 2026. Bosnia-Herzegovina's CPF e-invoice platform is expected to follow by 2027. This regulatory wave is forcing hundreds of thousands of SMBs to abandon paper and spreadsheet workflows and adopt digital accounting tools — now.

The current market options are:

This creates a clear market gap: a simple, cloud-native, affordable tool that handles local compliance out of the box. Fiken (Norway) proved this model works — it captured 50%+ of the Norwegian SMB market by doing accounting simply, not by adding more features.

2.2 Market Opportunity

Dimension Current State Opportunity
Market Size (TAM) €50-150M annually across 3 countries 348K+ active SMBs × €8-25/month × 12 months
Serbia SAM 300K+ active businesses; 90K+ VAT-registered Immediate addressable: 50K cloud-ready SMBs
Croatia SAM 140K+ active SMBs; eRačun mandate Jan 2026 30K SMBs actively searching for tools now
Growth Rate +15% annual digitalization of SMB finance Regulatory mandates accelerating adoption
Key Trend SEF (2023) + eRačun (2026) + CPF (2027) wave Regulatory forcing function = organic demand

2.3 Strategic Fit

This project directly supports:

3. Problem Statement

3.1 Core Problem

Balkan small business owners cannot find affordable, compliant, simple cloud accounting software in their language. Every available option is either too expensive (Pantheon), not compliant with local tax law (QuickBooks/Xero), or too complex for a 5-person business (any ERP). As e-invoicing mandates tighten, the cost of inaction — fines, manual processes, accountant overhead — is rising rapidly.

3.2 Pain Points

# Pain Point Affected Stakeholder Measurable Impact
P-01 No simple cloud accounting tool with SEF e-invoicing support Serbian SMB owners Fines up to 500,000 RSD for non-compliant invoicing; hours of manual work per invoice
P-02 Pantheon costs 3-5× more than Fiken's Norwegian equivalent Budget-conscious SMBs ~€150-200/month vs. target €25/month — 6-8× price difference
P-03 No local language support in global tools (QuickBooks/Xero) Non-English-speaking owners Onboarding failure; accounting errors from mistranslated concepts
P-04 Accountants managing multiple clients have no unified view Bookkeepers / accountants 2-3 hours per client per month in manual data reconciliation
P-05 No multi-currency support for BAM/RSD/EUR in local tools Importers/exporters Manual exchange rate calculations; errors in VAT reporting

3.3 Current State Gaps

Current Process/System: Most Balkan SMBs use one of: (a) Excel + manual accountant for monthly reconciliation, (b) Pantheon/Minimax installed on local PC, (c) no accounting at all for micro-businesses below VAT threshold.

Key Gaps:

Cost of Inaction: An SMB owner ignoring SEF compliance in Serbia faces fines up to 500,000 RSD (~€4,250) per violation. Additionally, manual accounting for a 10-invoice/month business costs approximately 4-6 hours/month of owner time or €80-150/month in accountant fees — 3-6× what Bilko will charge.

4. Proposed Solution Overview

4.1 Solution Description

Bilko is a cloud SaaS accounting platform built for Balkan SMBs. It handles invoicing (with SEF e-invoicing for Serbia and eRačun for Croatia), expense tracking, bank reconciliation, VAT reporting, and double-entry bookkeeping — all in a simple, modern interface available in Serbian, Bosnian, and Croatian. Priced at €8-25/month, it undercuts every existing compliant solution in the market.

4.2 Key Capabilities

# Capability Addresses Pain Point Priority
CAP-01 SEF e-invoicing (Serbia) — create, sign, submit, track P-01 Must Have
CAP-02 VAT/PDV auto-calculation (20% RS, 17% BA, 25% HR) P-01, P-02 Must Have
CAP-03 Simple invoicing UI (6-step wizard, PDF, email delivery) P-02, P-03 Must Have
CAP-04 Multi-currency (BAM, RSD, EUR, USD) with exchange rate locking P-05 Must Have
CAP-05 Bank statement CSV import + auto-reconciliation P-04 Must Have
CAP-06 Double-entry bookkeeping + Chart of Accounts (Balkan GAAP) P-04 Must Have
CAP-07 Multi-user RBAC (owner, admin, accountant, viewer) P-04 Must Have
CAP-08 P&L, Balance Sheet, VAT reports + PDF/Excel export P-04 Must Have

4.3 Solution Architecture (High Level)

graph LR
    A[SMB Owner / Accountant] --> B[Bilko Web App\nNext.js 15]
    B --> C[Bilko API\nExpress + TypeScript]
    C --> D[(PostgreSQL\nPrisma ORM)]
    C --> E[SEF Platform\nefaktura.gov.rs]
    C --> F[Email Provider\nPDF delivery]
    C --> G[Exchange Rate API\nECB / fixer.io]

4.4 Platforms & Channels

5. Key Benefits & ROI Projection

5.1 Quantified Benefits

Benefit Category Description Estimated Annual Value
Revenue SaaS subscriptions — 500 orgs × €180 avg ARR Year 1 €90,000 Year 1
Revenue growth +30% Year 2, +50% Year 3 as Croatia + BiH launch €270,000 Year 3
Cost avoided No need to build custom regulatory tools for each project €20,000/year saved in client project overhead
Market credibility Bilko as reference for ALAI's product-building capability Non-quantifiable; high strategic value
Total Year 1 Benefit ~€110,000

5.2 ROI Calculation

Metric Value
Total Investment (Phase 1) €17,000
Total Annual Benefit (Year 1) €90,000
Payback Period ~3 months after launch
3-Year ROI >1,500% (conservative)
Net Present Value (3yr, 10% discount) ~€300,000+

Assumptions: 500 paying orgs Year 1, avg €15/month, 30% growth Year 2, 50% growth Year 3. Conservative; Fiken reached 50K orgs in 5 years from comparable market.

5.3 Qualitative Benefits

6. High-Level Requirements

# Requirement Type Priority Notes
HLR-01 Create and submit SEF e-invoices to efaktura.gov.rs Functional Must Have Serbia launch blocker
HLR-02 Auto-calculate Serbian PDV (20% standard, 10% reduced) Functional Must Have
HLR-03 Double-entry bookkeeping with Balkan Chart of Accounts Functional Must Have All 3 countries
HLR-04 Multi-currency support: BAM, RSD, EUR, USD Functional Must Have
HLR-05 GDPR-aligned data handling; user data export Non-Functional Must Have EU-adjacent regulatory context
HLR-06 Multi-tenant organization isolation Non-Functional Must Have SaaS security requirement
HLR-07 Page load < 1 second (subsequent), < 3 seconds (initial) Non-Functional Must Have
HLR-08 Support 10,000 concurrent organizations Non-Functional Must Have Scale target
HLR-09 Croatian eRačun (HR-FISK) integration Functional Should Have Phase 2
HLR-10 AI-assisted bookkeeping suggestions Functional Could Have Phase 2+

7. Competitive Landscape

Alternative Type Strengths Weaknesses Why We Win
Pantheon Direct competitor (ERP) Established brand; full accounting features; local market presence Desktop-first, over-complex for SMBs, expensive (€150+/month), poor UX Bilko is cloud-native, 6× cheaper, Fiken-simple UX
Minimax Direct competitor Feature-complete, regional presence Old architecture, not cloud-native, no mobile, limited SEF support Bilko is modern stack, better UX, lower price
QuickBooks / Xero Indirect competitor Global brand, polished UX No SEF/eRačun, no local languages, no local currency compliance, €30-50/month Bilko wins on compliance and local language — they cannot compete
Fiken (Norway) Inspiration / adjacent Proven model, NPS 70+, 50K+ orgs Norway only; no Balkan presence Bilko IS Fiken for the Balkans

Our Unique Value Proposition: The only cloud accounting platform built specifically for Balkan SMBs — with SEF e-invoicing, local language, local currency, and Fiken-level UX simplicity, at an affordable monthly price.

8. Resource Requirements

8.1 Team

Role Effort Source
AI Director / PM Full-time oversight John (ALAI)
Backend Development 6-8 weeks (AI-assisted) ALAI builder agents (Sonnet)
Frontend Development 2-3 weeks (connect to API) ALAI builder agents (Sonnet)
QA / Testing 2 weeks ALAI validator agents
DevOps 1 week setup + ongoing ALAI builder agent
Balkan regulatory advisor As needed Asmir Merdžanović (SnowIT)

8.2 Budget Summary

Category Estimated Cost (EUR)
Development €8,500
Design €1,500
Infrastructure €1,200
Licenses / APIs €800
Contingency (17%) €2,500
Total €17,000

8.3 Timeline

Phase Duration Start
Backend development (50 endpoints) 2 weeks 2026-02-23
SEF integration 1 week 2026-03-09
Frontend → API connection 1 week 2026-03-09
Alpha testing 1 week 2026-03-23
Beta program 2 weeks 2026-04-07
Production launch (Serbia) 1 day 2026-05-01
Total Duration ~10 weeks 2026-02-23

9. Go / No-Go Decision Criteria

9.1 Go Criteria (ALL must be met)

9.2 No-Go Triggers (ANY is sufficient to stop)

9.3 Decision

Dimension Decision Decision Maker Date
Proceed with development GO Alem Bašić (CEO) 2026-02-20
Budget approved Yes — €17K ceiling Alem Bašić 2026-02-20
Resource allocation approved Yes Alem Bašić 2026-02-20

Approval

Role Name Date Signature
Author John (AI Director) 2026-02-23
Reviewer
AI Director (John) John 2026-02-23
Project Sponsor Alem Bašić
CEO (Alem) Alem Bašić

Project Charter

Project Charter: Bilko

Project: Bilko — Balkan Accounting SaaS Version: 0.1 Date: 2026-02-23 Author: John (AI Director) Status: Draft Reviewers: Alem Bašić (CEO)

Document History

Version Date Author Changes
0.1 2026-02-23 John (AI Director) Initial draft

1. Vision & Mission

Vision: Bilko becomes the default accounting platform for Balkan SMBs — the tool that every Serbian, Bosnian, and Croatian small business owner uses the way Norwegian businesses use Fiken. By end of 2027, 5,000+ organizations manage their finances through Bilko with zero friction, full regulatory compliance, and a product NPS above 50.

Mission: Build the simplest, most compliant, most affordable cloud accounting software for the Balkan region. We win by combining Fiken's UX simplicity with deep local regulatory knowledge — Serbian SEF e-invoicing, Croatian eRačun, BiH PDV — wrapped in local language and priced for Balkan budgets.

Strategic Alignment: Bilko is ALAI Holding's first B2B SaaS product. It validates ALAI's ability to build and operate a self-sustaining software product — not just deliver client work. Bilko revenue creates ARR that funds ALAI's operational independence. It also establishes ALAI as a technology company in the Balkan market, opening doors to partnerships and follow-on products.

2. Scope

2.1 In Scope — Deliverables

# Deliverable Description Acceptance Criteria Summary
D-01 Bilko Web Application (MVP) Next.js 15 frontend — invoicing, expenses, banking, reports, VAT All 8 core modules functional with real API data, not mock
D-02 Bilko API Backend Express + TypeScript — 50 endpoints covering all MVP features All endpoints tested, authenticated, rate-limited
D-03 Database + Schema PostgreSQL via Prisma — 15 models, multi-tenancy All data persisted correctly, double-entry enforced
D-04 Serbia regulatory compliance SEF e-invoicing integration, 20% PDV, Kontni Okvir Successfully submit test e-invoice to SEF sandbox
D-05 Production deployment Hosting, CI/CD, monitoring, SSL 99.9% uptime SLA met, Lighthouse score ≥ 90

2.2 Out of Scope

2.3 Assumptions

# Assumption Risk if False Owner to Validate
A-01 Serbian SEF API sandbox is accessible for development testing Integration delays 4-6 weeks Tech Lead
A-02 ALAI Tech d.o.o. Serbia registration completes before launch Cannot legally operate in Serbia Alem
A-03 No software certification required by Serbian tax authority for MVP Compliance blocker John
A-04 UBL 2.1 XML format accepted by SEF for e-invoices Rework of invoice engine Tech Lead
A-05 €11-17K budget is sufficient for Phase 1 MVP Scope reduction required Alem + John

2.4 Constraints

# Constraint Category Impact
C-01 Budget ceiling: €17,000 Phase 1 Budget Any feature exceeding budget requires CEO approval
C-02 Serbia first — launch before Croatia and BiH Timeline Architecture must support multi-country from day 1
C-03 NUMERIC(19,4) for all monetary amounts — NEVER float Technical Enforced in database schema and API layer
C-04 Double-entry bookkeeping mandatory — every financial event creates debit+credit Technical Cannot simplify to single-entry even for UX reasons
C-05 LoggedAction table is append-only — no deletes Technical + Legal Audit trail immutability required for accounting law compliance
C-06 All deployment must use ALAI standard stack (Turborepo, Next.js 15, Express) Technical No framework changes without ADR approval

3. Stakeholder Register

ID Name Organization Role Interest Influence Engagement Strategy Contact
S-01 Alem Bašić ALAI Holding AS CEO / Sponsor Product success, ROI, market position High Weekly status + milestone reviews alem@alai.no
S-02 John ALAI Holding AS AI Director / PM Delivery quality, architecture, team coordination High Daily; owns all delivery john@basicconsulting.no
S-03 Asmir Merdžanović SnowIT d.o.o. Partner / Balkan Ops Market entry, local compliance Medium Sprint reviews, regulatory questions Via Alem
S-04 Target: Serbian SMB owners Market End User Rep Simple invoicing, tax compliance, affordable price Low (pre-launch) Beta program (5 SMBs + 3 accountants) TBD
S-05 Target: Accountants Market End User Rep Client management, VAT accuracy, export features Low (pre-launch) Beta program TBD

Key Decision Makers:

4. Budget Summary

Line Item Amount (EUR) % of Total Notes
Development (backend + frontend) €8,500 ~55% AI-assisted; primary cost driver
Infrastructure / Hosting €1,200 ~8% Year 1 cloud hosting, CDN, monitoring
Third-party licenses / APIs €800 ~5% SEF API access, email provider, exchange rate API
Testing / QA €1,500 ~10% Load testing, security scan, UAT
Project Management €1,000 ~6% Coordination overhead
Design polish + brand assets €1,500 ~10% Logo, landing page, marketing materials
Subtotal €14,500 100% Within Phase 1 range
Contingency Reserve (17%) €2,500 For approved change requests
Total Budget €17,000 Phase 1 ceiling

Payment Schedule: Internal project — no external payment milestones. Budget tracked monthly by John, reviewed by Alem.

5. Timeline & Milestones

# Milestone Target Date Gate Condition Owner
M-01 Backend foundation complete 2026-03-07 50 API endpoints implemented and tested John
M-02 Frontend connected to real API 2026-03-14 Mock data replaced with live API calls in all 8 modules John
M-03 SEF integration complete 2026-03-21 Test e-invoice submitted to SEF sandbox successfully Tech Lead
M-04 Alpha release (internal) 2026-03-28 All core features functional, deployed to staging John
M-05 Beta program launch 2026-04-07 5 SMBs + 3 accountants onboarded, testing John
M-06 Beta feedback incorporated 2026-04-21 All P1 beta feedback resolved, regression tests pass QA
M-07 Production launch (Serbia) 2026-05-01 Go-live checklist passed, monitoring active, SEF live DevOps
M-08 Croatia launch prep 2026-06-01 eRačun integration started, HR locale added Tech Lead

Gantt Diagram:

gantt
    title Bilko — Project Timeline
    dateFormat  YYYY-MM-DD
    section Backend
    API Endpoints (50)         :s1, 2026-02-23, 14d
    SEF Integration            :s2, after s1, 7d
    section Frontend
    Mock → Real API Connection :f1, after s1, 7d
    section Testing
    Alpha / Internal           :a1, after f1, 7d
    Beta Program               :b1, after a1, 14d
    Beta Fixes                 :b2, after b1, 14d
    section Launch
    Production Launch (Serbia) :milestone, 2026-05-01, 1d
    Croatia Prep               :cr1, after b2, 30d

6. Success Criteria & KPIs

# Success Criterion KPI / Metric Target Measurement Method Evaluation Point
SC-01 SMB adoption Paying organizations 100 orgs in 90 days post-launch App analytics 90 days post-launch
SC-02 Revenue Monthly Recurring Revenue €500 MRR by end of Month 3 Stripe / billing system Month 3
SC-03 System performance Page load time < 1s (p95) subsequent pages Lighthouse + monitoring Launch + 30 days
SC-04 Uptime System availability ≥ 99.9% monthly Uptime monitoring Ongoing
SC-05 User activation Create invoice in first 7 days ≥ 80% of new signups Analytics Monthly
SC-06 User retention Monthly churn < 5% monthly Billing analytics Monthly
SC-07 Regulatory compliance SEF e-invoice submission 100% success rate SEF API response logs Launch day
SC-08 Quality NPS score ≥ 50 In-app survey at Day 30 60 days post-launch

7. Dependencies

# Dependency Type Impact if Delayed Owner Target Date Status
DEP-01 Serbian SEF API access credentials External Cannot test e-invoicing Alem / Asmir 2026-03-01 Pending
DEP-02 ALAI Tech d.o.o. Serbia company registration External Cannot legally invoice Serbian customers Alem 2026-04-01 In progress
DEP-03 Exchange rate API selection (ECB / fixer.io) Internal Multi-currency reports inaccurate Tech Lead 2026-03-07 Open
DEP-04 Beta testers recruitment (5 SMBs + 3 accountants) External Beta phase delayed John / Asmir 2026-03-28 Open
DEP-05 SSL certificate + domain DNS (bilko.rs, bilko.io) External Cannot launch production DevOps 2026-04-14 Open

8. Governance Model

8.1 Decision-Making Authority

Decision Category Authority Must Consult Must Inform
Scope changes John Tech Lead Alem
Architecture decisions John (Tech Lead) Developer agents Alem
Budget changes > 10% Alem John N/A
Release go/no-go John QA, DevOps Alem
Team changes John N/A Alem
SEF / regulatory changes John Asmir (SnowIT) Alem

8.2 Change Control Process Summary

  1. Request: Any stakeholder submits a Change Request (CR) using the change-request.md template
  2. Impact Analysis: John + Tech Lead assess scope, timeline, budget, and risk impact within 3 business days
  3. Decision: John approves/rejects within 2 business days of impact analysis
  4. Budget changes > 10%: Require Alem approval
  5. Implementation: Approved CRs logged, prioritized in backlog, and scheduled
  6. Communication: All stakeholders notified of approved/rejected CRs within 24 hours

8.3 Escalation Hierarchy

L1: Developer Agent → John (response: 4 hours)
L2: John → Alem (response: 24 hours — strategic/financial/regulatory only)
L3: Alem → Asmir/SnowIT (response: 48 hours — Balkan market/legal questions)

9. Team & Roles

Role Agent / Person Responsibilities Availability
Project Sponsor Alem Bašić Strategic direction, final budget approval, legal entity As needed
AI Director / PM John Delivery accountability, agent coordination, architecture Full-time
Business Analyst John / builder agent Requirements, acceptance criteria, documentation Full-time
Tech Lead John Architecture, code review, SEF integration Full-time
Developer(s) builder agents (Sonnet) Feature implementation — API endpoints, frontend Full-time
QA Engineer validator agents Test planning, execution, sign-off Per sprint
DevOps builder agent Infrastructure, CI/CD, deployment Part-time
Balkan Market Advisor Asmir Merdžanović (SnowIT) Regulatory guidance, local market, Serbian company Consulted

10. Risk Summary

# Risk Probability Impact Mitigation
R-01 SEF API instability / breaking changes Medium High Abstract behind service layer; monitor changelog; test in sandbox weekly
R-02 Serbian regulatory requirements change pre-launch Low Critical Monitor APR + Poreska Uprava announcements; Asmir as early warning system
R-03 Budget overrun from underestimated backend complexity Medium High 17% contingency reserve; weekly burn tracking; scope reduction lever
R-04 Pantheon aggressive price cuts to undercut Bilko Low Medium Bilko wins on UX + cloud + simplicity, not just price; differentiation is durable
R-05 RSD/EUR/BAM currency volatility affecting pricing strategy Medium Low Price in EUR for stability; convert to local currency in billing at current rate

Full risk register: [RISK-REGISTER.md](./RISK-REGISTER.md)

Approval

Role Name Date Signature
Author John (AI Director) 2026-02-23
Reviewer
AI Director (John) John 2026-02-23
Project Sponsor Alem Bašić
CEO (Alem) Alem Bašić

RACI Matrix

RACI Matrix: Bilko

Project: Bilko — Balkan Accounting SaaS Version: 0.1 Date: 2026-02-23 Author: John (AI Director) Status: Draft Reviewers: Alem Bašić (CEO)

Document History

Version Date Author Changes
0.1 2026-02-23 John (AI Director) Initial draft

1. Purpose & How to Use This Matrix

This RACI matrix defines responsibility assignments for all activities and deliverables in the Bilko project. It serves as the authoritative reference for:

Note on AI-driven delivery: Bilko is delivered by ALAI's AI agent team. Where traditional projects have named humans, Bilko uses John (AI Director) as the primary Accountable/Responsible party, with specialized builder and validator agents executing tasks. Alem retains all strategic and financial authority.

Conflict resolution: When disagreements arise about ownership, refer to this document. Disputes escalate to John (AI Director), then to Alem if unresolved.

2. RACI Definitions

Letter Role Definition Rule
R Responsible The person(s) who do the work to complete the activity Can be multiple per activity
A Accountable The one person who is ultimately answerable; signs off on completion MUST be exactly ONE per activity
C Consulted Provides expertise/input; two-way communication required Optional; should be minimized
I Informed Kept up to date on decisions/progress; one-way communication Should be only those who need to know

3. Project Roles

Role Code Role Title Person / Agent Org Notes
CEO Chief Executive Officer Alem Bašić ALAI Holding AS Strategic decisions, final budget approval, Serbian entity
JD AI Director John ALAI Delivery accountability, architecture, agent coordination, all technical decisions
BA Builder Agent Claude Sonnet (builder) ALAI Feature implementation — backend, frontend, DevOps
VA Validator Agent Claude Sonnet (validator) ALAI Read-only verification, QA, acceptance criteria validation
ASM Balkan Market Advisor Asmir Merdžanović SnowIT d.o.o. Regulatory guidance, SEF specifics, local market
BETA Beta Users 5 SMBs + 3 accountants External UAT, product feedback

4. RACI Matrix — Project Phases & Activities

4.1 Project Initiation & Planning

Activity / Deliverable CEO JD BA VA ASM BETA
Project Charter creation I A/R C
Project Brief I A/R R C
Budget approval A C
Risk Register I A/R R C C
RACI Matrix I A/R R
Communication Plan I A/R R
Pipeline gate validation I A R R C

4.2 Requirements & Analysis

Activity / Deliverable CEO JD BA VA ASM BETA
Business Requirements (BRD) I A R C C
Functional Requirements (FRS) I A R R C
Non-Functional Requirements I A R C
User Stories I A R C
Acceptance Criteria I A R R
Requirements Traceability Matrix I A R R
Regulatory compliance mapping C C R C A
SEF API documentation review A R C C

4.3 Design

Activity / Deliverable CEO JD BA VA ASM BETA
Technical architecture I A R C
Architecture Decision Records (ADRs) I A R
Database schema I A R R
API contract design I A R R
SEF integration design I A R C C
UI/UX validation (existing design system) I A R R
Multi-currency architecture I A R C

4.4 Development — Backend

Activity / Deliverable CEO JD BA VA ASM BETA
Auth endpoints (register/login/refresh/logout) A R C
Invoice CRUD + SEF submission A R C C
Expense CRUD A R C
Contact management A R C
Chart of Accounts + Account management A R C C
Transaction (double-entry) engine A R R
Bank transaction import (CSV) A R C
VAT calculation engine A R R C
Reports (P&L, Balance Sheet, Cash Flow) A R R
Multi-currency + exchange rate service A R C
Audit log (LoggedAction) A R R
Rate limiting + security middleware A R R

4.5 Development — Frontend

Activity / Deliverable CEO JD BA VA ASM BETA
Replace mock data with real API calls A R R
Invoice creation wizard — live data A R C
Expenses module — live data A R C
Banking module — live data + CSV import A R C
Reports module — live data A R C
Dashboard — live data A R C
Settings + user management A R C
PWA configuration + service worker A R C
i18n — Serbian / Bosnian / Croatian A R C C

4.6 Testing & Quality Assurance

Activity / Deliverable CEO JD BA VA ASM BETA
Unit test writing (backend) A R R
Integration tests (API) A R R
Double-entry logic tests A R A
SEF integration end-to-end test A R R C
VAT calculation accuracy tests A R R C
Performance load test A R R
Security scan (OWASP ZAP) A R R
Mock data replacement verification A C A
Beta UAT program I A C C A
Beta feedback triage I A R C I
Go/No-Go for production A C R

4.7 Deployment & Launch

Activity / Deliverable CEO JD BA VA ASM BETA
Infrastructure provisioning I A R R
CI/CD pipeline setup I A R C
SSL + domain setup (bilko.rs, bilko.io) I A R
Monitoring + alerting setup I A R C
Staging deployment I A R R
Production deployment I A R R
SEF production credentials setup C A R C C
Launch announcement A C R I

4.8 Post-Launch & Maintenance

Activity / Deliverable CEO JD BA VA ASM BETA
Post-launch monitoring (30 days) I A R R I
Bug triage and fix I A R R
Customer support (early adopters) I A R C
Lessons learned documentation I A R
Croatia launch preparation I A R C C
Tech debt resolution planning I A R C
Pricing / subscription model review A C R

5. Escalation Matrix

Escalation Level Trigger Escalate To Response Time Resolution Time
L1 Technical blocker in implementation John 4 hours 1 business day
L2 Scope / requirements dispute John 2 hours Same day
L3 Regulatory question (SEF/tax law) John → Asmir 4 hours 2 business days
L4 Budget / strategic decision John → Alem 4 hours 2 business days

6. Handling Common RACI Conflicts

Issue: John is A and R on most activities — single point of failure Mitigation: All work is versioned in git. If John is unavailable, Alem can direct builder agents using documented specifications. CLAUDE.md + specs are the continuity plan.

Issue: No external client, so CS/CPO columns not used Resolution: Alem acts as both CEO/Sponsor and internal Product Owner. Beta users serve as the end-user voice.

Issue: Asmir's regulatory advice conflicts with planned implementation Escalation: John documents the conflict, options, and recommendation. Alem makes final call within 2 business days.

7. Review Cadence

Trigger Review Type Owner
Each sprint start Quick RACI check — any role gaps this sprint? John
New team member / agent type added Role assignments update John
Scope change approved Impact on responsibilities John
Croatia / BiH expansion Full matrix update for new regulatory roles John

Approval

Role Name Date Signature
Author John (AI Director) 2026-02-23
Reviewer
Project Manager John 2026-02-23
AI Director (John) John 2026-02-23
Project Sponsor Alem Bašić

Risk Register

Risk Register: Bilko

Project: Bilko — Balkan Accounting SaaS Version: 0.1 Date: 2026-02-23 Author: John (AI Director) Status: Draft Reviewers: Alem Bašić (CEO)

Document History

Version Date Author Changes
0.1 2026-02-23 John (AI Director) Initial draft — Phase 1 risk identification

1. Risk Identification Methodology

Identification Methods Used:

Initial Risk Assessment Date: 2026-02-23 Next Scheduled Review: 2026-03-07 (after backend sprint 1) Risk Owner: John (AI Director)

2. Risk Categories

Category Description Common Examples
Technical Technology failures, integration issues, performance, security SEF API changes, infrastructure limits, unknown complexity
Resource Team availability, skill gaps, capacity constraints Agent performance degradation, context window limits
Client Client-side decisions, availability, requirement volatility Alem priority shift, regulatory guidance unavailable
External Third-party dependencies, regulatory changes, market shifts SEF API deprecation, Pantheon price war, BiH e-invoice delay
Financial Budget overruns, cost estimates, currency exposure Underestimated backend complexity, RSD/EUR volatility
Timeline Schedule risks, deadline pressure, estimation errors SEF integration longer than planned, beta feedback volume
Quality Defect rate, technical debt, process failures Mock data not fully replaced, double-entry logic bugs
Organizational Internal politics, process changes, leadership decisions ALAI Serbia entity registration delays, strategic pivot

3. Risk Probability & Impact Scale

3.1 Probability Scale

Level Score Definition Example
Very Low 1 < 10% chance — rare, theoretical Unknown-unknown
Low 2 10–30% chance — unlikely but possible Historical precedent rare
Medium 3 30–50% chance — may occur Has happened on similar projects
High 4 50–70% chance — likely to occur Happens regularly
Very High 5 > 70% chance — almost certain Happened before on this type

3.2 Impact Scale

Level Score Schedule Impact Budget Impact Quality Impact
Negligible 1 < 1 day < 1% Minor fix needed
Minor 2 1–3 days 1–5% Some rework needed
Moderate 3 3–7 days 5–10% Significant rework
Major 4 1–2 weeks 10–20% Deliverable at risk
Critical 5 > 2 weeks > 20% Project failure risk

3.3 Risk Matrix (Probability × Impact)

         IMPACT →
         1(Neg) 2(Min) 3(Mod) 4(Maj) 5(Crit)
P  5(VH) |  5  |  10  |  15  |  20  |  25  |  ← CRITICAL ZONE (≥15)
R  4(H)  |  4  |   8  |  12  |  16  |  20  |
O  3(M)  |  3  |   6  |   9  |  12  |  15  |
B  2(L)  |  2  |   4  |   6  |   8  |  10  |  ← MEDIUM ZONE (5-14)
↑  1(VL) |  1  |   2  |   3  |   4  |   5  |  ← LOW ZONE (≤4)
Score Risk Level Response Required Escalation
1–4 LOW Monitor; review monthly John awareness
5–9 MEDIUM Active mitigation plan required John
10–14 HIGH Immediate action + weekly review John + Alem
15–25 CRITICAL Emergency response; may stop project John + Alem

4. Risk Appetite Statement

Overall Risk Appetite: Medium

Risk Category Appetite Rationale
Technical Medium Known stack (Next.js/Express/PostgreSQL); SEF integration is novel but researched
Financial Low €17K ceiling is fixed; overruns require CEO approval
Quality Low Accounting software errors have direct financial/legal consequences for users
Timeline Medium May 2026 launch preferred but not contractually bound
Security Very Low Financial data; GDPR-adjacent; zero tolerance for breaches
Regulatory Very Low SEF non-compliance means users face fines; must be correct

Maximum Acceptable Risk Exposure: Score ≤ 9 without escalation to Alem. Escalation Threshold: Any risk scoring ≥ 10 must be reported to Alem within 24 hours.

5. Active Risk Register

ID Risk Description Category Prob (1-5) Impact (1-5) Score Response Strategy Owner Trigger Indicators Status Date Identified Review Date
R-001 SEF API changes breaking interface between development and launch External 3 4 12 Mitigate John SEF changelog; API versioning notice from APR Open 2026-02-23 2026-03-07
R-002 Serbian tax authority mandates software certification for SEF integration External 2 5 10 Mitigate Alem + Asmir Official gazette announcements; APR bulletins Open 2026-02-23 2026-03-07
R-003 Backend complexity underestimated — 50 endpoints take >4 weeks Technical 3 3 9 Mitigate John Sprint 1 velocity below 20 endpoints/week Open 2026-02-23 2026-03-07
R-004 Double-entry accounting logic bugs in transaction engine Quality 3 5 15 Mitigate John Balance sheet doesn't balance in test data; debit ≠ credit Open 2026-02-23 2026-03-07
R-005 RSD/BAM exchange rate API unavailable or unreliable External 2 3 6 Mitigate Tech Lead API timeout errors; stale rates in production Open 2026-02-23 2026-03-07
R-006 ALAI Tech d.o.o. Serbia registration delayed beyond launch date Organizational 3 4 12 Mitigate Alem No progress update on registration by 2026-04-01 Open 2026-02-23 2026-04-01
R-007 Mock data not fully replaced before beta — beta testers see dummy data Quality 4 3 12 Mitigate John Mock-data.ts still imported in any production component Open 2026-02-23 2026-03-14
R-008 Pantheon launches competitive cloud product undercutting Bilko's positioning External 2 3 6 Accept John Pantheon product announcements; press releases Open 2026-02-23 2026-06-01
R-009 Beta testers find critical UX issues requiring major redesign Quality 3 3 9 Mitigate John > 3 beta testers independently report same confusion point Open 2026-02-23 2026-04-21
R-010 Currency volatility (RSD/EUR) affects pricing model attractiveness Financial 3 2 6 Accept Alem RSD depreciation > 10% vs EUR in 3 months Open 2026-02-23 2026-05-01
R-011 BiH e-invoice specs (CPF) released earlier than 2027, requiring faster expansion External 2 2 4 Monitor John CPF official announcement Open 2026-02-23 2026-06-01
R-012 PostgreSQL performance under load — N+1 queries in report generation Technical 3 3 9 Mitigate Tech Lead Slow query logs; report generation > 2s in load test Open 2026-02-23 2026-03-28

6. Risk Response Strategies

Risk ID Strategy Response Actions Contingency Plan Resources Required
R-001 Mitigate 1. Abstract SEF calls behind SefService interface; 2. Pin to tested API version; 3. Monitor APR changelog weekly Roll back to previous SEF API version; manual invoice submission as temporary workaround Tech Lead: 1 day for abstraction layer
R-002 Mitigate + Monitor 1. Asmir monitors official gazette; 2. John follows APR developer portal; 3. Legal review before launch Delay Serbia launch until certification obtained; Croatia launch moved up Asmir: 2h/week monitoring
R-003 Mitigate 1. Break backend into 5-endpoint weekly sprints; 2. Daily progress check at 10-endpoint milestones; 3. Scope reduction lever (defer banking module) Reduce Phase 1 scope to 40 core endpoints; banking deferred to Phase 1.1 John: daily sprint monitoring
R-004 Mitigate 1. Write comprehensive double-entry unit tests before any feature; 2. Balance sheet validation test in CI; 3. Code review by John on all Transaction model changes Manual audit by qualified accountant (Asmir's team) before launch QA agent: 3 days dedicated accounting logic tests
R-005 Mitigate 1. Implement fallback to ECB free API; 2. Cache exchange rates with 4-hour TTL; 3. Manual rate override UI for accountants Disable auto-conversion; flag manual rate entry required Tech Lead: 0.5 days for fallback
R-006 Mitigate 1. Alem tracks registration weekly; 2. Launch in Croatia (EU-compliant) if Serbia entity delayed; 3. Investigate operating under SnowIT (BiH) during gap Soft launch under ALAI Holding AS (Norway) with Serbian VAT documentation Alem: legal counsel consultation
R-007 Avoid 1. CI check: grep for mock-data.ts imports in src/ — fail build if found outside test files; 2. Feature flag: MOCK_DATA=false in staging/production; 3. Every PR blocked if mock import detected Manual audit of all 8 modules before beta onboarding Hook: CI grep check; 0.5 days
R-008 Accept Monitor Pantheon announcements; maintain UX and price advantage Accelerate feature roadmap; increase marketing spend John: 1h/month competitive monitoring
R-009 Mitigate 1. Structured beta feedback form; 2. Session recording for confusion points; 3. 2-sprint buffer between beta end and launch Delay launch by 2 weeks maximum; only block on P1 UX issues John: beta program coordination
R-012 Mitigate 1. Add database indexes before launch; 2. Load test reports module specifically; 3. Implement query result caching for reports Async report generation with job queue if sync too slow Tech Lead: 1 day performance audit

Response Strategy Definitions

Strategy When to Use Action
Avoid High score + feasible to eliminate Change plan to remove the risk source
Mitigate Cannot avoid; must reduce probability or impact Implement controls, monitoring, early warning systems
Transfer Risk can be shared with third party Insurance, contractual liability transfer, outsourcing
Accept (Active) Low score; mitigation cost > risk cost Monitor and create contingency plan
Accept (Passive) Negligible score Acknowledge, no action required
Escalate Exceeds project authority or appetite Raise to Alem

7. Risk Heat Map

quadrantChart
    title Risk Heat Map — Bilko Phase 1
    x-axis Low Impact --> High Impact
    y-axis Low Probability --> High Probability
    quadrant-1 "CRITICAL — Immediate Action"
    quadrant-2 "HIGH — Active Management"
    quadrant-3 "LOW — Monitor"
    quadrant-4 "MEDIUM — Watch"
    R-001 SEF API change: [0.7, 0.55]
    R-004 Double-entry bugs: [0.9, 0.55]
    R-002 Certification mandate: [0.9, 0.35]
    R-006 Serbia entity delay: [0.7, 0.55]
    R-007 Mock data in prod: [0.55, 0.75]
    R-003 Backend complexity: [0.55, 0.55]
    R-009 Beta UX issues: [0.55, 0.55]
    R-005 Exchange rate API: [0.55, 0.35]
    R-008 Pantheon competition: [0.55, 0.35]
    R-011 BiH early launch: [0.35, 0.35]

Update coordinates as Probability/Impact scores change. X = Impact/5, Y = Probability/5.

8. Escalation Thresholds

Threshold Action Responsible Timeframe
Any new risk Score ≥ 15 Immediate escalation to Alem John Within 4 hours of identification
Any existing risk score increases by ≥ 5 Escalate to Alem John Within 24 hours
> 2 risks at Score ≥ 12 simultaneously Emergency risk review with Alem John Within 48 hours
Any risk triggers its contingency plan Notify Alem John Immediately
Risk causes milestone slip > 5 days Formal escalation + revised timeline John Within 24 hours

9. Risk Review Schedule

Frequency Activity Participants Output
Weekly (Sprint Planning) Review all active risks, update scores/status John Updated register
Sprint Retrospective Identify new risks; close resolved risks John New risks added
Monthly Full risk register review + heat map update John + Alem Risk report
Ad-hoc New risk identified (any time) John New risk logged within 24h
Pre-launch Risk review before Serbia production launch John + Alem + Asmir Go/no-go input

Review Log

Date Reviewer Risks Reviewed New Risks Added Risks Closed Key Changes
2026-02-23 John 12 12 0 Initial population

10. Closed / Accepted Risks Archive

ID Risk Description Resolution Type Resolution Notes Date Closed
— No closed risks yet — project in early development — — —

Approval

Role Name Date Signature
Author John (AI Director) 2026-02-23
Reviewer
Project Manager John 2026-02-23
AI Director (John) John 2026-02-23
Project Sponsor Alem Bašić