Central Harmonization Unit:
- LAW ON THE PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM (Official Gazette of the RNM, no. 255, dated 17.12.2024)
- Law on Public Internal Financial Control -Consolidated text (90/2009 and 188/2013 and 192/2015),
- Law on Financial Inspection in the Public Sector – Consolidated text (82/13, 43/14, 153/15 and 164/18)
- Organic Budget Law (Cleared version)
- Law on Accountincy of the Budget and Budget Beneficiares -Consolidated text (61/2002, 98/2002, 81/2005, 24/2011 and 145/2015)
- Law on Public Procurement -Consolidated text (136/2007, 130/2008, 97/2010, 53/2011, 185/2011, 15/2013, 148/2013, 160/2013, 28/2014, 43/2014, 130/2014, 180/2014, 78/2015 and 192/2015)
- Law on Prevention of Corruption – Consolidated text (28/2002, 46/2004, 126/2006, 10/2008, 161/2008,145/2010, 97/2015 and 148/2015)
Financial management and control:
- Rulebook for the way of implementation of the general financial processes
- Rulebook for the Way of Implementing of the Competences of the Finance Affairs Unit (147/10 and 34/11)
- Internal Control Standard in The Public Sector(147/2011)
- Rulebook for the Manner for Granting Authorizations (mandates) (147/2010 and 34/11)
- Financial Management and Control Manual Part I-V
- Financial Management and Control Manual – Part VI Regulatives
- A Basic Model of Performance -Based Budgeting geting.pdf
- Draft – Manual for Financial Management and Control (February 2016)
- Guidelines for managerial accountibility
Internal Audit:
- -Internal Audit Manual
- Preface and First part – Regulation,
- Second part – System Based Audit,
- Third part – Audit Skills and Techniques,
- Fourth part – Detailed Guidance on Specific Account Areas
- -International Standards for the Professional Practice of Internal Auditing (standards),
- Rulebook for Code of Ethics of the Internal Auditors,
- Rulebook for the Charter for Internal Audit,
- Rulebook for the Manner of Performance of the Internal Audit and the Manner on Reporting for the Audit
- Practice Advisories for Internal Audit
Annual Report
- Rulebook for the Form and Content of the Reports and the Statement for the Quality and the Condition of the Internal Controls from the Annual Financial Report (147/10, 34/11 and 113/2014),
- Annual report on the functioning of public internal financial control system for 2013 ,
- Annual report on the functioning of the public internal financial control system for 2014
- Annual report on the functioning of the public internal financial control system for 2015
- Annual report on the functioning of the public internal financial control system for 2017
- Annual report on the functioning of the public internal financial control system for 2018
- Annual report on the functioning of the public internal financial control system for 2019
- Annual report on the functioning of the public internal financial control system for 2021
- Conclusion on the Annual report on the functioning of the public internal financial control system for the 2021
- Annual report on funcioning of the public internal financial control system for 2022
Preventing Irregularities
Policy Paper for Developing Public Internal Financial Control in The Republic of Macedonia
- Policy Paper forDeveloping Public Internal Financial Control in Republic of Macedonia (2006 – 2008),
- Policy Paper for Developing Public Internal Financial Controla in Republic of Macedonia (2010 – 2012)
- Policy Paper for Development of Public Internal Financial Control in The Republic of Macedonia for the Period from 2015 untill 2017
- Public Internal Financial Control Policy Paper 2019 – 2021
- Action plan for period 2019 – 2021
- Time frame for activity of action plan
- The conclusion of government for adoption the Public Internal Financial Control Policy Paper (with Action Plan for the period from 2019-2021)
Risck Management
Committees
- Decision for Establishing of Committee for Financial Management and Control,
- Decision for Establishing of Audit Committee,
Correspondence and reports
- Action Plan for implementing NPAA 2009 regarding 144 employments of new internal auditors in the central level entities,
- Inception Report MATRA project “Strengthening and Implementing Public Internal Financial Control at Central Level“.
- Policy Development Handbook
- European Union Internal Control Standards ,
- COSO – Internal Control / Integrated Framework,
- Communique on Public Internal Control Standards,
- Guidelines for Internal Control Standards for the Public Sector,
- Glossary of the Europian Union funds (croation and english),
- Good_Practice_Internal_Audit_PEM_PAL_Eng. ( Bosna and Hercegovina),
- Public Internal Control Newsletter No. 5 june 2014 (European Commission)
- Methodology for strategic planning and prepration the annual work programme of the Government Of The Republic of Macedonia (No. 124/08)
