The State Audit Office adopted the SAO Annual Work Programme for 2026 based on Article 9, item 2 of the State Audit Law (“Official Gazette of the Republic of Macedonia” no. 66/10, 145/10, 12/14, 43/14, 154/15, 192/15, 27/16, 83/18 and “Official Gazette of the Republic of North Macedonia” no. 122/21 and 3/25), Articles 3 and 4 of the Rulebook on the Method of Performing State Audit (“Official Gazette of the Republic of North Macedonia” no. 264/20), as well as the Guidelines for Strategic and Annual Audit Planning.
In accordance with the established criteria set out in the Guidelines for Strategic and Annual Audit Planning, in 2026, the SAO plans to carry out at least 237 audits, of which 217 will be regularity audits, 13 performance audits, 3 compliance audits, and 4 audits on the implementation of the recommendations contained in the Final Audit Reports from the previous period.
Out of the total number of planned audits in accordance with the Annual Work Programme of the SAO for 2026, at least:
- 4 (2%) audits are mandatory and conducted annually in accordance with Article 23, paragraph 1 of the State Audit Law;
- 171 (72%) audits are mandatory audits conducted in accordance with the Law on Financing of Political Parties and the Electoral Code;
- 27 (11%) audits are planned based on accepted requests submitted by stakeholders (in accordance with the SAO methodology acts ); and
- 35 (15%) audits are planned in accordance with strategic documents, the selection criteria regulated in line with the professional standards of INTOSAI, as well as the selection criteria in accordance with the UN Sustainable Development Goals, the National Development Strategy 2024–2044, OECD-SIGMA, and the available audit resources.
The State Audit Office, as the Supreme Audit Institution in the Republic of North Macedonia, ensures full implementation of the Principles of INTOSAI-P-12, The Value and Benefits of SAIs – Making a Difference to the Lives of Citizens, while achieving the established objectives for each SAI, including the SAO:
- strengthening accountability, transparency, and integrity of state authorities and public sector entities;
- demonstrating continuous relevance to citizens, the Assembly, and other stakeholders; and
- serving as an organization that leads by example.