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 |
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