STATE AUDIT OFFICE
- Press Release-
Skopje, 25 February 2025
Lack of Inspection Oversight Reduces Effectiveness of Controls in Student Dormitories
The audit identified weaknesses in the implementation of inspection oversight in student dormitories and educational institutions resulting in insufficient control over the processes of student admission, accommodation, and record-keeping, and reduced efficiency in assessing the quality of educational institutions. The lack of regular and extraordinary inspections, staffing deficiencies, and the failure to implement recommendations from previous audits create a risk of improper functioning and non-compliance with legal obligations.
The State Audit Office conducted an audit of the financial statements along with a compliance audit on the State Education Inspectorate for 2023. The audit assessed the reality and objectivity of financial statements and the compliance with legal regulations, guidelines, and policies in place and issued an adverse opinion.
The audit revealed weaknesses and inconsistencies in the execution of inspection oversight, affecting the effectiveness and legality of controls in student dormitories and educational institutions.
According to the legal provisions, the State Education Inspectorate is required to conduct inspections at least once a year in student dormitories and to submit a report to the Ministry of Education and Science and the Government within 60 days following the completion of student accommodation.
The audit found that the last inspection was conducted in 2019, with no further inspections carried out since, nor were reports prepared for oversight activities. The absence of regular and extraordinary inspections in admission, registration, and accommodation processes for students, and the inaccuracies in student dormitory documentation, hinder their proper functioning and ability to provide suitable student conditions.
Furthermore, the audit found that no inspection oversight was conducted in 2024, indicating non-compliance with the recommendations of the authorized state auditor, as stated in the Final Performance Audit Report of the State Audit Office titled "Effectiveness of measures, policies, and projects for meeting the conditions in which state student dormitories operate".
Additionally, the State Education Inspectorate has a legal obligation to conduct regular, extraordinary, and control inspections, as well as integral evaluations of the work of educational institutions. In 2023, 7.691 inspections were planned, but only 4.446 were carried out i.e. only 58% of the planned inspections.
The Inspectorate has 138 systematized job positions, of which only 100 are filled, meaning that one-third of the necessary staff is missing. The most significant shortage is in the Inspection and Quality Assessment Sector, where there is a lack of educational inspectors. This shortage complicates the Inspectorate’s core functions, particularly in municipalities such as Ohrid, Gostivar, Kavadarci, and Resen, due to the retirement of inspectors. Additionally, some newly employed inspectors have not completed the required training, increasing the risk of errors and operational weaknesses. Along with the lack of technical and administrative staff, these issues undermine the efficiency of inspection oversight and hinder its full implementation.
Systematized and filled job positions and the age structure of employees (2021-2024)
The Law on Educational Inspection regulates the procedures for inspection oversight, with one method being the integral evaluation of educational institutions. The audit determined that some primary and secondary schools were not included in integral evaluations every third academic year, as required by Article 20 of the Law.
The reasons behind this situation include the COVID-19 pandemic in previous years and staffing shortages due to the continuous outflow of education inspectors, either through retirement or for other reasons. These conditions affect the organization and execution of teaching, the conditions in educational institutions, and the assessment and evaluation of the work of teachers and professional associates.
Completed integral evaluations in the period 2021 - 2023
In 2023, considering the nature of its activities and the dispersion of the entities under its oversight, the State Education Inspectorate operated with only five official vehicles in working condition. A Rulebook on travel expense reimbursement for using private vehicles for official purposes was adopted due to the shortage of official vehicles and to increase the institution’s functionality. Under this regulation, reimbursements totaling 1.021 million denars were paid.
However, the audit found irregularities affecting the legal use of funds for both official and private vehicles for work purposes. Specifically, a large portion of travel expenses was reimbursed for destinations with organized bus transportation, numerous travel orders were not properly completed, archived, or approved by direct supervisors, missing data on distances traveled, and no written orders were issued for the use of official vehicles.
The audit also highlighted that the State Education Inspectorate faces inadequate working conditions, lacking modern software and IT equipment (both hardware and software).
Working conditions of the Education Inspectorates
The audit identified weaknesses in financial management, including discrepancies between accounting records and actual financial status, irregularities in recording obligations to suppliers, expenses incurred without proper documentation, and lack of effective internal controls.
To address these issues, the audit provided recommendations, and the implementation thereof should help resolve the identified deficiencies.
Press contact:
Albiona Mustafa Muhadziri +389 72 228 203 [email protected]
Mijalche Durgutov +389 70 358 486 [email protected]
Martin Duvnjak +389 75 268 517 [email protected]