The program to establish a comprehensive computerized accounting system, with a view to generating timely and reliable data on all stages of the payments and receipts process, should be implemented. The budget report to the National Assembly would be improved further by the inclusion of a more complete description of the macroeconomic framework, assumptions and risks related to revenue and expenditure assessments, and the government's expenditure programs, priorities, and objectives. It should also give a more complete picture of the consolidated government, in particular the municipalities and the remaining extrabudgetary funds and accounts. These assessments should include close monitoring and scrutiny of state guarantees and interactions with state-owned enterprises. Current macroeconomic models that underlie the budget preparations should be documented in more detail and be made more open for external scrutiny.
Further progress is needed in ensuring uniform interpretation and enforcement of tax laws.
The budget report should be published and distributed more broadly. It could be made available to subscribers and be posted on the Ministry of Finance web site. A shorter, summary version could be distributed very widely, as is the practice in many countries. As the present monthly publication by the Ministry of Finance is primarily directed at financial management personnel in the spending units, the scope of this publication should be expanded. Alternatively, it could be supplemented by another publication with a broader focus.