dzr
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
2025
IV-Конечен
29.01.2026
27.01.2026
2025
IV-Конечен
14.01.2026
13.01.2026
2025
Budget
IV-Конечен
15.01.2026
30.12.2025
2025
Economy
IV-Конечен
26.12.2025
25.12.2025

Sustainable development goals

UN
Organizacija
 

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

Maksim Acevski, MSc
Auditor General
 

 

e-learningInvestment map

 

 

Weaknesses in capital investments and contractual payments pose financial and legal risks for the TIDZ

13.01.2026
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

30.12.2025
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