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
2025
Health care
IV-Конечен
20.11.2025
18.11.2025
2024
Environment
IV-Конечен
23.09.2025
27.08.2025
Sustainable development goals

"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
The Municipality of Sveti Nikole enabled illegally built structures on agricultural land to operate contrary to regulations
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
ENVIRONMENTAL PROTECTION IS OUR COMMON HERITAGE AND A JOINT RESPONSIBILITY
n cooperation with Grizzly Igloos & Mountain Center, we planted one hundred saplings on Kozjak Mountain, sending a strong message that caring for the environment is both our shared heritage and responsibility
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
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
Promotional Event for the Final Audit Report on the Implementation of the Istanbul Convention
The event concluded with a shared message that preventing and eliminating violence against women is a collective responsibility, not solely an institutional one
The State Audit Office and the World Bank with a joint vision for more effective public finances
The meeting focused on future joint activities, the World Bank’s support for further advancement of the SAO’s operations






















