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A NEW DAWN FOR MACEDONIA STARTS WITH US

18. The Power of Public Audits: Strengthening Macedonia’s State Auditor’s Office

Updated: 4 days ago


A Note to Our Readers

The Macedonian Citizens Alliance is an independent, non-partisan platform committed to giving citizens a real voice in ending corruption and shaping a just, transparent, and prosperous future for Macedonia. We are not in favour or against any political party. We will support any government or opposition initiative that challenges corruption and promotes integrity and progress, but we will also hold all parties, leaders, and institutions accountable - regardless of affiliation. Macedonia has had enough of division. If you believe that political leaders and public officials should serve the people with honesty and with citizens’ interests as a priority, then support us. Our role is to keep every party, every official, and every institution honest - so that together, we can rebuild trust and create a better country for all.


If corruption is the disease, audits are the diagnosis. Behind every scandal, every stolen contract, and every misused public fund is a trail of numbers. But in Macedonia, that trail is often ignored—buried under bureaucratic excuses or quietly covered up. The institution responsible for following the money? The State Auditor’s Office.


Right now, it’s one of the most important—and most underused—tools we have in the fight against corruption. That must change.


The Auditor’s Role: More Than Paperwork

The State Auditor’s Office exists to ensure that public money is spent lawfully, efficiently, and in line with national priorities. It reviews how ministries, municipalities, public enterprises, and other bodies manage their budgets and resources. It can reveal:

  • Unjustified expenditures

  • Contract manipulation

  • Overpriced procurements

  • Hidden debt and off-the-books deals


But here’s the problem: in Macedonia, audit reports are often ignored, delayed, or downplayed. Violations are documented, but rarely acted upon. In some cases, reports are quietly shelved before they ever reach the public eye.


This turns a powerful institution into a formality. It’s time to restore its teeth.


Strengthening Legal Authority and Independence

To be effective, the Auditor’s Office must be:

  • Completely independent from executive and political influence

  • Legally empowered to access any public institution, including state-owned enterprises

  • Able to conduct surprise audits, not just scheduled reviews

  • Backed by enforcement mechanisms, allowing findings to be referred directly to prosecutors and anti-corruption bodies


The Auditor must not only identify violations—but trigger accountability.


Mandatory Follow-Up on Findings

Currently, public institutions can ignore audit recommendations with little consequence. That ends now.

We need a system where:

  • Each audited entity is required by law to respond publicly within 30 days

  • Corrective action plans are submitted, implemented, and monitored

  • Non-compliance results in financial penalties, disciplinary actions, or criminal referrals


These reports must be submitted to parliament and published online—accessible to every citizen.


Investing in Audit Capacity

You can’t audit a country with a skeleton crew. The Auditor’s Office must be given:

  • Increased staffing, especially in forensic accounting and public procurement

  • Advanced tools for digital auditing and fraud detection

  • Professional training aligned with international standards (e.g. INTOSAI)

  • Regional audit teams embedded in municipalities to monitor local governments in real time


The more we invest in oversight, the less we’ll lose to corruption.


Citizens as Audit Allies

Audit reports should not gather dust on government shelves. They must be available to the public, presented in accessible language, and visualized through dashboards or infographics. Civil society, journalists, and concerned citizens should be encouraged to review, analyze, and follow up on audit findings.


Let’s turn audit data into public power.


Accountability Without Fear or Favour

Strengthening the Auditor’s Office means sending a clear message: no one is above review. Ministers. Mayors. Judges. Public company directors. If you manage public funds, you will be audited. And if you abuse those funds, the public will know.


An audit is not an attack—it’s protection. Protection of the public interest. Protection of democracy. Protection of the future.


Let’s audit everything. Let’s hide nothing. Let’s rebuild Macedonia with accountability at its core.


Michael Penevski

Co-Founder, Macedonian Citizens Alliance

Michael Penevski holds a Bachelor of Law degree and is an investment banker specializing in private equity, mergers and acquisitions, and capital markets. A long-standing critic of political impunity, he has been a vocal advocate for transparency, systemic reform, economic revitalization, and citizen-led governance. Born into a family grounded in Macedonian values, Michael co-founded the Macedonian Citizens Alliance to help build a nation that serves its people - not the privileged few.


Macedonian Citizens Alliance

👨‍💼 Michael Penevski’s Facebook: facebook.com/MichaelPenevski

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