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
Sustainable development goals

"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
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
Workshop on enhancing regularity audits and the application of the International Financing Reporting Standards (IFRS)
The workshop is part of the State Audit Office’s commitment to the continuous professional development of its employees, aiming to constantly enhance their knowledge and skills, and to ensure timely adaptation to changes in the international auditing and accounting framework






















