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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

Парламентарни избори
Претседателски избори
Претседателски избори

Status of audits

Planning | Execution | Draft | FINAL
2022
Environment, Energy, Water economy
IV-Конечен
14.09.2025
13.12.2022
2022
Local Self-Government Units
IV-Конечен
20.09.2025
06.12.2022
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

UN
Organizacija
 

"Let’s learn to manage risks to prevent consequences"

Maksim Acevski, MSc
Auditor General
 

 

e-learningInvestment map

 

 

Only 13% of State Institutions Use Data from the Central Population Register

18.08.2025
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

13.08.2025
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

Public enterprise continuously operates with a blocked account, records a constant increase in liabilities, and reports a negative financial result

04.08.2025
The Public Enterprise “Ohridski Komunalec” – Ohrid has been continuously operating with a blocked account for over 18 years, carrying out its core activities with minimal cash funds. Auditors identified serious irregularities in financial and operational activities, including a significant increase in liabilities, improper use of petroleum derivatives, mismanagement of funds collected from public cleanliness fees, and a negative financial result

Meeting with NAO Kosovo Delegation

25.07.2025
During the two-day working visit, presentations covered the content and visualization of the Annual Report of the State Audit Office and the audit of European Union funds