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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

Sustainable development goals

UN
Organizacija
 

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

Maksim Acevski, MSc
Auditor General
 

 

e-learningInvestment map

 

 

The Municipality of Sveti Nikole enabled illegally built structures on agricultural land to operate contrary to regulations

04.12.2025
The Municipality failed to submit requests to the competent ministry for obtaining approval of illegally built structures operating on agricultural land; generated revenues from accommodation services at the “Holiday Camp for Children in Star Dojran” without securing the necessary authorization. and did not ensure functionality of the “Rahilka Goneva” kindergarten in the village of Erdželija

Municipality of Saraj with unrecorded property, infrastructure facilities without technical approval, and an unlawful procedure for awarding a 25-year lease of the Sports and Recreation Facility and swimming pool

02.12.2025
The Municipality of Saraj faces weaknesses in budgeting, accounting, and property valuation; inappropriate subsidization of public enterprises; an unlawfully conducted procedure for awarding a 25-year lease of the Sports and Recreation Facility and swimming pool in Saraj; and irregularities in public procurement. These procurement irregularities include deviations from the defined procurement scope, work carried out beyond technical specifications, and expenditures exceeding financial thresholds