ЗНАЧЕЊЕТО НА ПРОЦЕСОТ НА БУЏЕТИРАЊЕ ВО ЕДИНИЦИТЕ НА ЛОКАЛНАТА САМОУПРАВА ВО РЕПУБЛИКА МАКЕДОНИЈА
THE IMPORTANCE OF PROCESS OF BUDGETING IN LOCAL GOVERNMENTS IN REPUBLIC OF MACEDONIA

Summary/Abstract: The municipality budget is the single most important policy vehicle for giving effect to a municipality’s economic and social priorities within the scarce resources that are available to self government for public expenditure. This work,, The Importance of process of budgeting in local governments in Republic of Macedonia” covers aspects of public expenditure management from the preparation of the budget to the execution, in the Republic of Macedonia. With implementing reform laws like The Law for local Governments from 2002, The Law for financing Local governments , The Law on Budgets , etc and procedures relating to public expenditure management and to improve the transparency of budgeting procedures and information. This work has a mark to explain the budget activities and to describe their importance, and the need of participate of the public to innervate with this. The mission is to motivate the public to participate and to take part with their activities ideas together with the creators and executers of the budget policy, because the same has a big importance on achieving the mean goals of the whole economic policy in the state. There is explained the binding between the fiscal decentralization, the legislative authorization, which is a mean target to create stable municipality budgets, the budget Process, and its elements us they are: Budget execution cycle, objectives of Budget execution, distribution of responsibilities, budget appropriation, management rules, other issues of budget implementation, also in short form is explained the new advantage of the IPA funds and public private partnerships with the municipalities to achieve new revenues and to have more finance to realize more project that are going to be very useful for the local population and development of the city as well. The stage where the countries in transition are ready to assume the obligation of membership of the European Union as Republic of Macedonia, the main goal is that reforms in the municipality’s will offer good condition for local democracy, stability and efficiency of public services and economic development in the municipalities and in the state in general.

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