Partner - Sustainable Development Goals
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
Status of audits
Planning | Execution | Draft | FINAL
Sustainable development goals
"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
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
Identified shortages of tangible assets, including 30 laptop computers, payment of 61% of employee salaries without supporting attendance records, and fueling of vehicles for which ownership by the Ministry of Inter-Community Relations cannot be confirmed
Weaknesses were identified in financial management, payroll, public procurement, asset inventory procedures, implementation of the 2023 Program for Financing the Activities of Associations and Foundations, fuel procurement, motor vehicle servicing, and the internal control system within the Ministry of Inter-Community Relations
Workshop on “Public Procurement – Dilemmas and Challenges”
The workshop concluded with final observations and an interactive discussion, during which the need for continuous inter-institutional cooperation and further capacity building was emphasized to ensure an efficient, transparent, and accountable public procurement system
Forensic Audit: From Risk Identification to Safeguarding Public Interest
Through case studies and practical exercises, participants enhanced their analytical skills and professional skepticism, thereby strengthening the State Audit Office’s institutional capacities