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
23.06.2026
11.06.2026
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
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
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






















