MK Constitution Arts. 90-94 (1991/2019); Zakon za buzetite (Law on Budgets, Sl. vesnik — MTEF, fiscal rules, autumn calendar); Zakon za državnata revizija (DRI — ISSAI, parliamentary appointment); Zakon za javnite nabavki ZJN 2019 (EU Dir 2014/24 alignment, e-nabavki.gov.mk)

North Macedonia's national fiscal transparency framework is established by the Constitution (Arts. 90-94, 1991/2019 amendments) and the Zakon za buzetite (Law on Budgets, published in Sl. vesnik CG). The Law on Budgets establishes a medium-term expenditure framework (MTEF), fiscal rules, and an autumn calendar with 1 November budget submission deadline (~61 days). The Zakon za državnata revizija establishes the Državna revizorska institucija (DRI-MK) under ISSAI standards with parliamentary appointment. North Macedonia has NO standalone independent fiscal institution (IFI) and no legislative budget office equivalent. MK is an EU candidate country subject to annual ERP obligations driving capital_plan_required = True. The Zakon za javnite nabavki ZJN 2019 aligns with EU Directive 2014/24 as pre-accession conditionality (not transposition); e-nabavki.gov.mk is the national eProcurement portal. OBS 2021: T=36 P=6 O=54 — significantly below adequacy threshold and no improving trend observed from 2010-2021 IBP rounds. This makes MK one of the weaker performers in the cluster on budget transparency practice despite having reasonable legal framework elements. Source gaps: mf.gov.mk ECONNREFUSED throughout research; all statute text from secondary EU/SIGMA sources. Currency: MKD (Macedonian denar); fiscal year: calendar year.

Transparency Requirements