The budgetary authorities/ institutions, including the National Office of Social Insurance and the National Health Insurance Company, prepare and present financial reports on the basis of the Law on Accounting and in accordance with the deadlines and requirements established by the Ministry of Finance.

The Ministry of Finance annually ensures the drafting and publication, on the official website of the ministry, of consolidated financial reports for the central Government.

The financial reports provide information on the central Government's financial position - asset, liability, receivables, liabilities and asset value at the end of the reporting period.