North Macedonia: Technical Assistance Report - Public Expenditure and Financial Accountability Performance Assessment

This paper highlights North Macedonia’s Technical Assistance report on public expenditure and financial accountability (PEFA) performance assessment. This PEFA assessment provides a snapshot of the country’s Public Financial Management (PFM) system performance in order to support the government in defining PFM reform priorities. The assessment informed evaluation of the implementation of the PFM Reform Program 2018-2021, and preparation of a new reform program. The Public Financial Management Reform Program (PFMRP) is the key strategic document in the area of public financial management, which describes the planned reforms and set targets and indicators to measure implementation results. The Government completed the implementation of the PFMRP covering the period 2018-2021 and is in the process of preparation of a new program. A number of reforms have been implemented under the PFMRP 2018-2021, but the assessment identified further remaining areas for improvement. The assessment aims to inform the Government about the performance of its PFM system in line with the PEFA methodology, as well as to track the changes between the 2015 assessment and the current one.