| Macedonia (FYROM): Integrity Scorecard Report > Sub-Category: Supreme Audit Institution | ||
| Indicators | Score | |
| 58 | In law, 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
| 58 | In law, 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? | ||||||||
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Comments: The Law for State Audits, 1997, establishes the State Audit Bureau as the main audit institution for the public sector. References: The Law for State Audits, 1997.
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| 59 | Is the supreme audit institution effective? | |||||||
| 59a: In law, the supreme audit institution is protected from political interference. | ||||||||
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Comments: The Law for State Audits, 1997, states that the bureau is an independent state institution. References: The Law for State Audits, 1997.
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| 59b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
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Comments: References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, Skopje.
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| 59c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, Skopje.
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| 59d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, Skopje.
Peer Review Comments: Appointments are usually based on professional qualifications, but the head of the agency usually has clear party loyalties.
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| 59e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, Skopje.
Peer Review Comments: The funding is regular, but the audit agency feels that this is far from enough to make an independent institution.
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| 59f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, Skopje.
Peer Review Comments: The reports are very effective. They are published almost every two weeks, but the biggest problem is that the relevant institutions don't react on the reports.
Peer Review Comments: But often they are late by a few years.
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| 59g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: Ministries overspending on certain procurements without legal of fiscal bases are often reported in the audits. The media cover these stories, but the effects are minimal or none. References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, 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 resolved.
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| 59h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, Skopje.
Peer Review Comments: Political party loyalties often prevent the audit agency from initiating its own investigations.
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| 60 | Can citizens access reports of the supreme audit institution? | |||||||
| 60a: In law, citizens can access reports of the audit agency. | ||||||||
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Comments: According to the Law for Free Access to Public Information, the State Audit Office makes its reports open to the public. References: The Law for Free Access to Public Information, 2006, Articles 1-3.
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| 60b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, Skopje.
Peer Review Comments: The reports are published on the website of the agency at www.dzr.gov.mk
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| 60c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: References: Interview with Rade Risteski, lawyer, Aug. 11, 2009. Interview with Elizabeta Markovska Spasenovska, coordinator of grants, Institute for Sustainable Communities, Sept. 15, 2009, Skopje.
Peer Review Comments: Audit reports can be downloaded free of charge from [ LINK ].
Peer Review Comments: They are free of charge and published on the website.
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