North Macedonia state audit reforms and findings

The North Macedonian Assembly passed the Law on State Audit to strengthen the institutional independence and autonomy of the State Audit Office. The legislation aims to enhance transparency and accountability in public fund management by aligning with international standards and introducing stricter professional criteria for leadership.

Following these reforms, the State Audit Office identified significant financial and administrative irregularities within the Ministry of Digital Transformation. Auditors issued a qualified opinion on legal compliance, noting an inability to confirm the accuracy of 2024 financial statements due to insufficient evidence. Specific findings included incomplete asset inventories, missing documentation for real estate valued at over 140 million denars, and 13 buildings being recorded with a symbolic value of one denar each.

The Ministry of Digital Transformation attributed these discrepancies to inherited issues from the former Ministry of Information Society and Administration, stating that a comprehensive inventory had not been conducted in over a decade. The Ministry indicated that corrective measures are being implemented to address these documentation and property issues.