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
2022
Environment, Energy, Water economy
IV-Конечен
14.09.2025
13.12.2022
2021
Political Parties and Elections
IV-Конечен
27.08.2025
31.08.2022
2021
Political Parties and Elections
IV-Конечен
23.09.2025
31.08.2022
Sustainable development goals

"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
The Prolonged Procedure for Adopting the Climate Action Law, Lasting Over Five Years, Has a Negative Impact on the Institutional System, Coordination, and Communication Among Institutions Involved in the Climate Change Process
The competent authorities in the country need to undertake additional measures and actions to address climate change due to, among other things, the absence of a clearly defined structural setup, coordination, and communication among parties involved in the climate change process, as well as the fact that a National Climate Change Adaptation Plan has not yet been adopted
The Integrated Resource Planning System Used by 40 Public Sector Institutions Lacks Full Module Integration and Adequate Data Protection
Undefined data ownership, lack of security policies, use of outdated operating systems, VPN access with shared passwords and no two-factor authentication, non-updated backups and insufficient module integration – are just some of the identified weaknesses that undermine the security, availability, and accuracy of financial data. The absence of system controls and human resources with adequate skills increases the risk of unauthorized access, technical failures and dysfunctional processes within the institutions that use the system
Insufficient Effectiveness of the Protection System for Women Victims of Violence
The performance audit revealed that the measures and activities of the institutions fail to provide an adequate and effective support, protection and reintegration for women victims of gender-based and domestic violence. The protection system remains underdeveloped, and the number of victims and perpetrators of criminal and misdemeanor offences related to domestic violence show a concerning continuity without improvement. In 2023, men were ten times more likely to be perpetrators than women, while women were four times more likely to be victims than men. This situation indicates that the obligations under the Istanbul Convention remain unfulfilled
Only 13% of State Institutions Use Data from the Central Population Register
The conducted audit revealed that only 13.46% of state institutions connected to the Interoperability Platform use data from the Central Population Register while the percentage is nearly three times higher among private companies, reaching 36,36%. Additionally, the absence of systematic controls for data exchange between companies indicates a risk of bypassing the rules for using the unified register, raising concerns about the security of citizens’ personal data
Public Enterprise National Forests with Low Production Plan Realization, Increased Debt, and Reduced Liquidity
The public enterprise for management of state forests “National Forests” – Skopje, in 2023, achieved only 66% of the planned physical volume of technical and firewood production. With accumulated liabilities amounting to 1,074,644,000 denars, or approximately 17.5 million euros, and a continuous reliance on a revolving short-term loan for salary payments, the enterprise is facing serious financial difficulties, reduced liquidity, and risks to the sustainability of its operations






















