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Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.


Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedNot Produced
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewProduced for Internal Use OnlyNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Macedonia makes five of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

To improve budget transparency, Macedonia should produce and publish a Citizens Budget, a Pre-Budget Statement, and a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


Country Summary - English Country Summary - Macedonian Questionnaire

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.


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.


Country Summary Questionnaire


Country Summary Questionnaire

Macedonia’s score on the Open Budget Index shows that the government provides the public with some, albeit incomplete, information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.

See more on budget work in Macedonia »