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
2024
IV-Конечен
12.09.2025
19.08.2025
2024
Public Enterprises-central level
IV-Конечен
23.09.2025
14.08.2025
2024
IV-Конечен
13.09.2025
07.08.2025
2024
Executive power
IV-Конечен
13.09.2025
05.08.2025
Sustainable development goals

"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
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
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
Workshop with Civil Society Organizations and the Media for Preparing SAO 2026 Annual Work Program
During the moderated discussion, it was highlighted that this partnership creates conditions for stronger oversight of public funds and greater public awareness of the importance of audits
Unresolved and recurring weaknesses in the operations and irregularities at the Film Agency
The contracts signed for production of feature and short fiction, documentary, and animated films, as well as festivals, show a consistent and significant increase, particularly from 2022 to 2024. The ratio of approved budget to project liabilities is 1:5, indicating that the Agency regularly assumes obligations exceeding its approved budget
Identified irregularities in the operations of PHI General Hospital Prilep and unlawfully spent funds
The 2024 audit determined that the Public Health Institution General Hospital Prilep spent funds in breach of relevant legislation, particularly in public procurement procedures and cash handling, leading to irregularities in cashier operations
Call to stakeholders for submission of audit requests for SAO 2026 Annual work programme
As a socially responsible institution, the SAO is recognized for its high level of transparency, professionalism, and integrity, and remains committed to advancing responsible and accountable governance in the public sector






















