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
Sustainable development goals

"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
Meeting with OSCE/ODIHR Election Observation Mission Representatives
The meeting focused on the activities taken by the State Audit Office concerning ensuring legality in the financing of political parties during election campaigns
SAO Hosts International Event on Parallel Audit on the Topic “Aging of the Population”
This event represents an excellent opportunity for the exchange of knowledge, best practices and cooperation among Supreme Audit Institutions members of EUROSAI
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






















