STATE AUDIT OFFICE
GUARDIAN OF PUBLIC FUNDS
Final audit report
Who we are and what we do
The State Audit Office (SAO) is the independent supreme audit institution of the Republic of North Macedonia, which transparently, timely and objectively informs the competent authorities and the public about audit findings identified with performed audits
Audit reports
02.06.2026
05.05.2026
16.04.2026
09.04.2026
Announcements & News
Status of audits
Planning | Execution | Draft | FINAL
Sustainable development goals

"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
SAO Hosts International Workshop on Environmental Auditing and Climate Change
The event brings together representatives of supreme audit institutions from the region and beyond, as well as experts from SIGMA, UNDP, and the European Court of Auditors, to exchange experiences and advance audit approaches in addressing the challenges of climate change
Breast Cancer Screening Coverage Ranges from 0.8% to 5.4% and Cervical Cancer Screening Coverage from 10.3% to 15.5% of the Target Population, Remaining Significantly Below European Recommended Levels for Organized Population Screening
Audit findings indicate that, despite long-standing implementation and progress achieved in the planning and execution of screening programs, under conditions of limited budgetary resources, the programs do not ensure sufficient coverage of the target population nor timely diagnosis at a scale that would allow for a systematic confirmation of their contribution to the early detection of malignant diseases and the reduction of mortality. Data show that in over 80% of female patients with cancer, treatment begins at later stages
Reforms to Ensure a Sustainable Pension System and Adequate Care for the Elderly
Budget transfers for pensions reached 690 million euros in 2024, and in 2025, these transfers are expected to exceed this level. The Strategy for Older Persons expired more than five years ago. At the same time, long-term care services are available to less than 1 percent of the elderly population, indicating the need for comprehensive systemic reforms. There is a risk of increasing social exclusion and further pressure on public finances in the coming decades
Public Enterprise “Kolektorski Sistem – Skopje” (Collector System – Skopje) Operating for Over 35 Years Without a Wastewater Collection, Conveyance, and Treatment Permit
In 2024, the Public Enterprise “Kolektorski Sistem – Skopje” (Collector System–Skopje) invoiced only 33% of the treated wastewater, and with accumulated liabilities of 493.108.000 denars (over 8 million euros) and a blocked bank account since its establishment, the enterprise faces serious financial challenges, reduced liquidity, and risks to the sustainability of its operations
Weaknesses identified in the planning and execution of public procurements within the Ministry for Inter-Community Relations
The State Audit Office conducted a compliance audit of public procurements at the Ministry of Inter-Community Relations in 2023 and identified weaknesses in procurement planning, the awarding of public procurement contracts, the monitoring and verification of delivered goods and services, and the submission of required supporting documentation






















