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
Announcements & News
23.06.2026
11.06.2026
Status of audits
Planning | Execution | Draft | FINAL
2025
IV-Конечен
05.02.2026
05.02.2026
Sustainable development goals

"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
Audit Finds Unauthorized Construction of Residential Buildings and Hotel Complex Without Paid Land Development Fees or Issued Building Permits
The Municipality has not adopted urban development plans for 20 settlements, has failed to take measures to remove illegally constructed buildings – particularly in protected areas – urban equipment has been installed without the required permits and payment of communal fees, and subsidies granted to public enterprises in the amount of 36.505.000 denars were provided without an approved Program and without prior consent from the Municipal Council
Bilateral Visit of the Supreme Audit Institution of India
The bilateral visit made a valuable contribution to strengthening the international cooperation of the State Audit Office and to further enhancing professional capacities, to improve transparency, accountability, and the effective management of public finances
Weaknesses in capital investments and contractual payments pose financial and legal risks for the TIDZ
The audit found that 287 hectares of the total usable area of the Technological Industrial Development Zones (TIDZ) and industrial zones are not functionally utilized, i.e. they have not been leased, while seven out of the total 16 zones, covering an area of 203.5 hectares, as well as one industrial zone with an area of 3.2 hectares, have not been put into operation, i.e. have not been leased to potential users
The State Audit Office adopted the 2026 Annual Work Programme
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
Identified weaknesses in planning, reallocation, and execution of 2024 budgetary funds
According to macroeconomic indicators published by the Ministry of Finance for 2024, the Central Budget deficit stands at 4,4% of GDP, down from 4,8% in 2023






















