work reports, financial reports and other relevant documents relating to their respective scopes of activity, data on the sources of financing, the budget, financial plan or any other relevant document showing the public authorities' revenues and expenditures, as well as data and reports on the execution of the budget, financial plan or another relevant document.
In compliance with the principle of transparency, Article 12 of the
Budget Act says that local government units must publish, in their official gazettes, their respective budgets and budget projections, decisions on interim financing, amendments to the budgets, as well as the general and specific part of their year-end and mid-year reports. This article states that the mid-year and year-end reports, as well as the annual financial reports, must be published on the local government units’ official websites.
Moreover, the
Ministry of Finance, on its official website recommends local government units to publish: their budget proposal (when submitted to the representative body by the executive body, i.e. by 15 November); the enacted budget (when passed by the representative body, i.e. by the end of the year); the draft year-end report (when submitted to the representative body by the executive body, i.e. by 1 June for the previous year); the draft mid-year report (when submitted to the representative body by the executive body, i.e. by 15 September); and a citizens budget accompanying the budget proposal which could be printed and/or posted on the websites (by 15 November). It also recommends that all materials relating to the budget and its revisions should be published in MS Word and Excel format, and proposes a
single format for citizens guides to be produced along with the local government units' budgets.
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