Cardno: ID helps implement best practices in municipal budgeting


Mentoring at Sveti Nikole partner- municipality

Since 1991, North Macedonia has been moving towards a prosperous, self-governing and inclusive democratic society. Although the past three decades have seen progress in establishing democratic institutions and transparent elections at all levels of government, challenges remain in local revenue generation and budget execution.

The Strengthening Resource Mobilization Activity is a five-year project funded by the United States Agency for International Development (USAID) and implemented by Cardno International Development aimed at increasing own-source revenue and external financing municipalities and increase their budget execution rate in line with central government budgeting and reporting requirements.

The project has just developed a user-friendly guideline for municipal budget planning. The Directive includes instructions and good practices on the main stages of the municipal budgeting process: budget cycle and formulation practices, budget forecasts and monitoring indicators, budget approval and supplementary or revised budgets, a monitoring and follow-up system for budget execution, expenditure and asset management, internal controls, accounting policy and procedures and reporting.

To ensure that partner municipalities comply with national regulations, the guideline also includes a new and improved version of the budget circular (including fiscal and gender indicators) that municipalities are required to send to their budget users such as : local schools, kindergartens, museums, cultural centers, etc. when requesting their financial plans for the next fiscal year. The guideline for municipal budget planning was shared with the 16 partner municipalities, including mayors and the municipal administration, for further use. It is also publicly available in Macedonian at the following link: Guide to budget planning.

USAID’s Strengthening Resource Mobilization activity provided ongoing mentorship support and capacity-building workshops for financial officers from partner municipalities in North Macedonia. As a result, finance officers have improved their budget planning capacity using new practical tools provided by the technical project team, including:

  • a 7-step guide with examples of practical use to improve budgeting at the municipal level

  • a mapping tool to track key challenges in the budget process; and

  • a budget tracking tool.

Local expert leading the workshop and providing mentorship

The project also provided technical assistance to the Ministry of Finance of North Macedonia for the drafting of the amendment to the Law on Local Government Financing which will ensure better financial discipline, debt management, transparency and responsibility. USAID’s Strengthening Resource Mobilization activity hosted the first annual Mayors’ Forum bringing together mayors from the first cohort of partner municipalities and representatives of municipal government.


Cardno Limited published this content on February 16, 2022 and is solely responsible for the information contained therein. Distributed by publicunedited and unmodified, on February 17, 2022 22:08:04 UTC.

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