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

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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

 

 

Municipality of Lipkovo has not ensured proper collection of own-source revenues (taxes, fees, and charges) nor delivery of water to some settlements supplied by a water system valued at 265 million denars

25.11.2025
The municipality has an increasing number of irregularities in keeping business records, managing own-source revenues (taxes, fees, and charges), and delivering water to part of the settlements supplied by the water system worth 265 million denars. Additionally, street construction is ongoing without proper planning documents and without the necessary permits