Pursuant to the State Audit Law, the Rulebook on the manner of performing state audit and the Guidelines for strategic and annual audit planning, Auditor General adopts Annual Work Program of the State Audit Office, which defines the audit activities for the next calendar year. SAO Annual Work Program is submitted to the Assembly of RNM and published on SAO website.
In line Article 23 of the State Audit Law, the State Audit Office performs mandatory annual audit on the Budget of the Republic of North Macedonia and the budgets of the Funds. Audit of other entities is regulated in Article 22 of this Law and performed within deadlines determined in SAO Annual Work Program.
In the process of preparing the Work Program, the State Audit Office takes into consideration the proposals given by external stakeholders, such as:
- audit requests by the Assembly of RNM, in line with the criteria for annual audit planning;
- audit requests from entities (the Government of RNM, State Commission for Prevention of Corruption, civil society organizations, other stakeholders); and
- audit requests / audit proposals resulting from increased public interest.
Requests / proposals made by external stakeholders may be accepted if they are in accordance with SAO Strategic Audit Plan and the resources available for the year in question, as well as in accordance with the risk assessment procedures within the annual audit planning.
Therefore, the State Audit Office invites and encourages all concerned external parties to submit their requests / proposals for audit of entities of increased public interest.
Responsible, accountable and transparent operations are fundamental values that the State Audit Office, as supreme audit institution, continuously strives for.
Audit requests / proposals can be submitted in paper to the State Audit Office premises (Pavel Shatev St. no.2, Palata Emanuel Chuchkov) or electronically on SAO website, no later than 10 November 2021, at the following link: