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2008 Assessment

Macedonia (FYROM): Integrity Indicators Scorecard

Macedonia (FYROM): Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators		Score
58	Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?	100
59	Is the supreme audit institution effective?	72
60	Can citizens access reports of the supreme audit institution?	100

Indicator and sub-Indicator Details

Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

58: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

Score:

YES

Comments: The Law for State Audit from 1997 establishes the State Audit Bureau as the main audit institution of the public sector.

References: The Law for State Audit from 1997

Is the supreme audit institution effective?

59a: In law, the supreme audit institution is protected from political interference.

Score:

YES

Comments: The Law for State Audit from 1997 states that the Bureau is an independent state institution.

References: The Law for State Audit from 1997

59b: In practice, the head of the audit agency is protected from removal without relevant justification.

Score:

100

Comments:

References: History of the State Audit Office on their website: [ LINK ]

Peer Review of the State Audit Office of Macedonia 2007, p. 6., Federal Audit Court of Germany , Dec. 26, 2007

Peer Review Comments: [ LINK ]

The former head of the audit agency Dragoljub Arsovski resigned in 2007, only two years after he was appointed. The ruling party VMRO-DPMNE always claimed that he was a member of the opposition party, but Arsovski never mentioned that and said that he is resigning for personal reasons. The speculations was that he was pressured to quit the job.

59c: In practice, the audit agency has a professional, full-time staff.

Score:

100

Comments:

References: Website staff situation: [ LINK ]

Peer Review of the State Audit Office of Macedonia 2007, p. 3., Federal Audit Court of Germany, Dec. 12, 2007

59d: In practice, audit agency appointments support the independence of the agency.

Score:

100

Comments: Political considerations and party loyalties endanger the independence of this institution.

References: SDSM In The New Director Tanevska Recognized An Expert for Cabinet Work. Utrinski Vesnik, Olivera Vojnovska, Dec. 25, 2007, [ LINK ]

Peer Review of the State Audit Office of Macedonia 2007, p.7., Federal Audit Court of Germany , Dec. 26, 2007

Peer Review Comments: Appointments are usually based on professional qualifications, but the head of the agency usually has clear party loyalties.

59e: In practice, the audit agency receives regular funding.

Score:

100

Comments: Although the funding is regular, the Audit agency feels that cuts have been made that infringe upon their independence and regular functioning.

References: Peer Review of the State Audit Office of Macedonia 2007, p. 7-9., Federal Audit Court of Germany , Dec. 26, 2007

Interview with Diogen Hadzhi Kosta Milevski, teaching assistant, Department of Public Administration, University of Kliment Ohridski, Bitola, Aug. 11, 2008, Skopje.

59f: In practice, the audit agency makes regular public reports.

Score:

100

Comments: It makes regular reports.

References: State Audit Office : [ LINK ]

Interview with Diogen Hadzhi Kosta Milevski, teaching assistant, Department of Public Administration, University of Kliment Ohridski, Bitola, Aug. 11, 2008, Skopje.

Peer Review Comments: The reports are published two to three times a week on the website of the audit agency.

59g: In practice, the government acts on the findings of the audit agency.

Score:

100

Comments: Quarterly reports of the State Audit Office indicate that the government did not act within reasonable time periods at times.

References: Quarterly reports of the State Audit Office [ LINK ]

Interview with Diogen Hadzhi Kosta Milevski, teaching assistant, Department of Public Administration, University of Kliment Ohridski, Bitola, Aug. 11, 2008, Skopje.

Peer Review Comments: The public prosecutor has never acted on reports by the agency. There were many deficiencies found in the work of many public institutions, but just a few of them were solved.

source: [ LINK ]

59h: In practice, the audit agency is able to initiate its own investigations.

Score:

100

Comments: There is pressure from the executive or the party to under-report on politically sensitive issues.

References: Peer Review of the State Audit Office of Macedonia 2007, p. 34., Federal Audit Court of Germany , Dec. 26, 2007

Interview with Diogen Hadzhi Kosta Milevski, teaching assistant, Department of Public Administration, University of Kliment Ohridski, Bitola, Aug. 11, 2008, Skopje.

Can citizens access reports of the supreme audit institution?

60a: In law, citizens can access reports of the audit agency.

Score:

YES

Comments: According to the Law for Free Access to Public Information, the State Audit Office abides to making its reports open to the public.

References: Law for Free Access to Public Information from 2006, Articles 1-3

60b: In practice, citizens can access audit reports within a reasonable time period.

Score:

100

Comments: They can be accessed online.

References: Website of the Audit Office: [ LINK ]

Interview with Slagjana Vasovikj, journalist at Radio Free Europe, Aug. 16, 2008, Skopje

60c: In practice, citizens can access the audit reports at a reasonable cost.

Score:

100

Comments: Reports can be downloaded from the mentioned site.

References: Website of the Audit Office: [ LINK ]

Interview with Slagjana Vasovikj, journalist at Radio Free Europe, Aug. 16, 2008, Skopje

Peer Review Comments: Reports are available online.

Peer Review Comments: The reports are free and can be viewed on the website.