The main purpose of the methodological set for budget preparation, approval and modification is the methodological regulation of the budgetary planning process and the implementation of budgetary legislation. In particular, the set determines the steps, key data and responsibilities in the budget process, sets out the procedures, requirements and formats for disclosing the information necessary to develop and approve the Medium-Term Budget Framework and the annual budget. The set also regulates the distribution of the approved budgets and the modification in the budget during the budget year.
The set has a broad scope and determines the general methodological regulations for the elaboration, approval and modification of all National Public Budget budgets: SB, SSIB, MHIF and LB. In addition, the set contains provisions specific to each separate budget, in line with general principles, rules and procedures.
The set is developed in the context of a complex reform in the field of Public Finance Management and the rules and procedures are adjusted to good international practice.