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: Transparency — Alem has full visibility into sprint progress, risks, and architectural decisions at the right level of detail Alignment — Regulatory requirements and technical constraints are surfaced before they become blockers Accountability — Issues and blockers are surfaced within 24 hours and resolved through defined channels Documentation — All key decisions are recorded in CLAUDE.md, ADRs, and HiveMind so they survive beyond any single session 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 All documents use semantic versioning: MAJOR.MINOR (e.g., 1.0, 1.1, 2.0) MAJOR version = significant structural change or approval milestone MINOR version = content updates, corrections, additions Every version tracked in the Document History table at the top of each file 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 Production data breach or security incident affecting user financial data SEF API down at launch (Serbia users cannot submit invoices) 2-week unplanned project delay Critical accounting logic bug found in production (incorrect VAT / double-entry) Budget overrun > 30% above €17K ceiling 9.2 Crisis Communication Protocol Identify — John identifies crisis; logs in risk register immediately Contain — John assesses scope and containment options (max 1 hour) Escalate — John notifies Alem within 1 hour via Slack + phone Communicate — If user-facing: John prepares crisis email draft; Alem approves before sending Update — Alem receives updates every 4 hours until resolved Resolve — Crisis declared over by Alem; post-mortem within 48 hours 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: Pantheon / minimax — complex, desktop-first ERP solutions that cost as much as a part-time secretary. Over-engineered for SMBs. QuickBooks / Xero — global tools with no Balkan tax compliance, no local language, no SEF/eRačun integration. Manual Excel + accountant — still the default for most micro businesses; entirely non-compliant from 2023+ onwards. 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: Strategic Goal: ALAI Holding's transition from services-only to product + services revenue model OKR / Initiative: First ALAI SaaS product generating ARR by Q3 2026 Alignment with ALAI mission: "We build digital. You build business." — Bilko is exactly that: ALAI builds the digital accounting infrastructure so Balkan SMBs can focus on their business. 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: No cloud-native option: all local tools require local installation or expensive server licensing No regulatory compliance out of the box: SEF integration requires custom development in all existing tools No modern UX: Pantheon's interface has not meaningfully changed since 2010 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 Web Application (Next.js 15, responsive / PWA installable) iOS Mobile App — Phase 2 Android Mobile App — Phase 2 API / Backend Service (Express + TypeScript) Admin Dashboard (included in web app) 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 Brand/Reputation: Bilko establishes ALAI as a product company, not just a consulting firm Competitive Advantage: First-mover advantage in cloud-native Balkan accounting; regulatory moat (SEF/eRačun compliance is complex to replicate) Risk Reduction: ARR from Bilko reduces ALAI's dependence on consulting revenue volatility Employee/User Experience: Accountants manage clients from one platform; SMBs spend less time on compliance 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) Budget approved: €17,000 Phase 1 — APPROVED by Alem 2026-02-20 Key stakeholders aligned on scope and timeline — CEO approval 2026-02-20 All 8 pipeline gates passed (Market Research through CEO Approval) — PASSED 2026-02-20 Tech stack decided — Next.js 15 + Express + PostgreSQL confirmed Database schema complete — 15 models defined and validated SEF API access confirmed — pending Serbian legal entity (ALAI Tech d.o.o.) registration — in progress 9.2 No-Go Triggers (ANY is sufficient to stop) Serbian tax authority mandates software certification blocking MVP SEF API fundamentally incompatible with planned UBL 2.1 approach Budget overrun exceeds €17,000 ceiling without CEO reapproval Legal blocker in Serbian company registration that prevents operation 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 Payroll processing (Phase 2) Native iOS / Android mobile apps (PWA only in Phase 1) Live bank API connections (CSV import only in Phase 1) Croatia eRačun integration (Phase 2) BiH regulatory compliance (Phase 3) Multi-company management (Phase 2) Inventory management (Phase 2+) AI-powered bookkeeping automation (Phase 2) CRM or client management features White-label or reseller capabilities 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: Final scope decisions: John (AI Director) + Alem for budget/strategic Technical architecture approval: John Budget approval: Alem Bašić Contract/legal: Alem Bašić 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 Request: Any stakeholder submits a Change Request (CR) using the change-request.md template Impact Analysis: John + Tech Lead assess scope, timeline, budget, and risk impact within 3 business days Decision: John approves/rejects within 2 business days of impact analysis Budget changes > 10%: Require Alem approval Implementation: Approved CRs logged, prioritized in backlog, and scheduled 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: Who does the work (Responsible) Who is ultimately answerable for the outcome (Accountable) Who provides input and expertise (Consulted) Who needs to be kept informed (Informed) 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: Team brainstorming session (Date: 2026-02-19, Participants: Alem, John) Lessons learned review from Drop (fintech) and BasicFakta projects Risk category checklist (see Section 2) Regulatory research report (research-bilko-multi-region-2026-02-20.md) Assumption analysis (see project charter) Technical spike — SEF API documentation review 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