Most budget users have published their final trial balances online

 

Promise: The final trial balances of all budget users and public enterprises will have to be published online.

[Source: SDSM’s election program Plan for Life in Macedonia for the snap general elections in 2016, page 23, date: December 2016]

 

EXPLANATION:

SDSM’s promise given for the snap general elections in 2016 (SDSM’s election program Plan for Life in Macedonia – section TRANSPARENCY IN SPENDING, page 23,) that the budget users and public enterprises will have to publish their final trial balances online, has been fulfilled.

To wit, the 2017-2020 Program of Government, page 21, section Responsible government and control of government contains the obligation for passing legislative changes for introducing an obligation according to which all budget users and public enterprises will have to post their final trial balances online.

Amendments to the Law on Accounting for the Budgets and Budget Users were proposed by the Government in July 2017. With these amendments, the budget users and public enterprises ought to publish their final trial balances online within 15 days after they have been delivered to the Final Trial Balance Registry at the Central Registry of the Republic of Macedonia.

The amendments to the Law on Accounting for the Budgets and Budget Users were passed by the Parliament in November 2017, and afterwards were published in the Official Gazette of the Republic of Macedonia no.170/2017 within the legal deadline on 27 November. These amendments became effective on 5 December 2017.

After searching the webpages of institutions and public enterprises, it is safe to say that the ministries and most public enterprises, as well as institutions and public facilities, have published the final trial balances for 2016 during the first months of this year, while some of them have published the final trial balances for 2017 during April 2018. However, the final trial balances for 2017 of certain enterprises, institutions and public facilities haven’t been published yet, although the legal deadline is 15 days after they have been delivered to the Final Trial Balance Registry, which is 31 March. Or they might have published them, but they aren’t clearly visible.

Owing to the fact that most institutions, public facilities and public enterprises have published their final trial balances online, we deem that this promise given by SDSM is fulfilled.

 

SOURCES:

 

Assessed by: Rada Isovska – Manevska


This article was created within the framework of the Project to increase the accountability of the politicians and political parties Truthmeter implemented by Metamorphosis. The article is made possible by the generous support of the National Endowment for Democracy(NED) and The Balkan Trust for Democracy (BTD), a project of the German Marshall Fund of the United States, an initiative that supports democracy, good governance, and Euroatlantic integration in Southeastern Europe. The content is the responsibility of its author and does not necessarily reflect the views of Metamorphosis, National Endowment for Democracy, the Balkan Trust for Democracy, the German Marshall Fund of the United States, or its partners.

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