Transparency (Open Budget Index) 35/100
The Government of Macedonia provides the public with minimal budget information.
Public Participation 6/100
The Government of Macedonia is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 42/100
Budget oversight by the legislature in Macedonia is limited.
By auditor 100/100
Budget oversight by the supreme audit institution in Macedonia is adequate.
Recommendations
Improving Transparency
Macedonia should prioritize the following actions to improve budget transparency:
- Publish a Mid-Year Review.
- Produce and publish a Citizens Budget and a Pre-Budget Statement.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of expenditures for prior years.
Improving Participation
Macedonia should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies as well as on audit reports at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight
Macedonia should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the spending of any unanticipated revenue and the spending of contingency funds that were not identified in the Enacted Budget.