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
Sustainable development goals

"Let’s learn to manage risks to prevent consequences"
Maksim Acevski, MScAuditor General
Collected Pension Contributions are Insufficient to Finance the Deficit in the State Pension System
Increased revenue was insufficient to cover the deficit in pension payments in 2024, necessitating transfers from the State Budget, which accounted for 36.71% of the Fund's total revenue
Unjustified payments due to shortcomings in the system for the administration and payment of social protection benefits
Weaknesses in system controls and data exchange between institutions, as well as insufficient timeliness and verification of beneficiary data, have contributed to the payment of social benefits without full compliance with legal requirements
Successfully Completed International Programme on Transcending Gender Norms in Leadership
he experiences and best practices from Singapore, particularly in using data to monitor progress and address systemic barriers, will significantly contribute to the finalization of the audit
Working Meeting with the President of the European Court of Auditors
As part of the bilateral visit, the Auditor General, Mr. Maksim Acevski, and the President of the European Court of Auditors, Mr. Tony Murphy, also held a working meeting with the President of the Assembly, Mr. Afrim Gashi
Construction of Capital Projects Without Properly Maintained Construction Documentation
The municipality’s assets have not been properly recorded, and no steps have been taken to register ownership rights. Local roads and streets were constructed without building permits, while the reconstruction of infrastructure facilities was carried out without project documentation. In addition, the allocation of funds for culture and sports was not transparent






















