The idea behind the second part of the Macedonian Budget Project reflects ongoing trends in the Macedonian society – the decentralization process in particular. Within, a key aspect is the decentralization of finances. In order to strengthen the accountability of the municipal authorities when using public money and to strengthen the efficient budget execution CRPM has produced a Guide to Budgets. This guide serves as a basis for improving good governance and fiscal transparency of local government units. The aim is also to have comprehensive, reliable, and useful budget information available for interested citizens. Another key issue is whether the legislature and the civil society are able to participate effectively in the budget process. Effective participation refers to the opportunities for the legislature and civil society to make their viewpoints known and to have these views taken seriously. This requires that the budget process must be opened for interested parties to influence the budget and assess whether government/local authorities undertook what it planned.
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