1997-1998
The first State Audit Law was adopted in 1997 (Official Gazette of the Republic of Macedonia no. 65/97). The Law provided for the scope of state audit, regulated the conditions and manner of conducting state audit on public expenditures, financial statements and financial transactions, and other matters related to the audit of state bodies, local self-government units, legal entities fully or partially financed by the Budget of the Republic of Macedonia, the budgets of local self-government units and the budgets of national funds, legal entities where the state is dominant shareholder, public enterprises, National Bank of the Republic of Macedonia, the Payment Operations Office, the agencies and other institutions established by law.