:

, 2011 .

...........................................................................................................................3
1. ...............................................................................................................4
2. ........................................................5
3. ..............................................................................................................6
4. ...............................................................................6
5. ........................................................................................................8
6. ..................................................................................................8
7. ...........................................................................9
8. .....................................................................9
9. ...........................................................................................11
10. .................................................................................11
11. .........................................................................................................13
12. ..................................................................................13

,
.

,
.

.

Abstract
State Audit Office is the supreme audit institution in the Republic Macedonia,
which aims to provide timely and objective information Parliament, Government and
other public officials and public audit findings from audits. State Audit Bureau provide
support to the Assembly in fulfillment of its responsibilities through the identification and
presentation of irregularities, instances of illegal activities and possible cases of
corruption and abuse of office. Through clear and effective recommendations the State
Audit Office provides support to state institutions and users of public funds to
promote management.

1.

revidere ,
revisio , ,
, .

.

,

.

, , .
,

,
, ,
.
2008

,
.

.
,

.

2.

.
1945 . 1945 1991 ,

,
, .
1991 ,
, 1998 ,
,
, 1.
1999
,
, 2009 10
, 93 .

: (19981999),
(20002005) (20052007).
, ,

1999 .
2007 ,
,
,
,
(), 2010 ,
.

: http://www.dzr.gov.mk/Uploads/GI-2009_Final_MKD.PDF

3.


1997 .

,
.

,
, ,
,
.
,
.
, ,
.


,
.


, 2010
,

.

4.
, ,

7 //
5// , 1//
1// , .
,
, ,

4 ()
.

1.
7

5.

. .
10
.

,
. 2009
93 , 96%
, .
11
.


, .
2009
,
2010 .

6.

.
2010 ,
,

.

.
2009 119.412 ,
78.355 66% 41.057
34% . 2009
8

2009
2010 , , 221 .

2.

7.

. 2009 j
j 2010 2014 .
5 :

; ,

,
.
,
, .

8.
2009

,
.
,

9

. ,
, ,


,
.
2009 ,
64 .


,
,
,
.

,
,
4
, , 28.09. 01.10.2009
.
31

.
2009
.
12

.

, ,
, .

10

9.


20102014 . ,


.
,


, , ,
.
. 2009
126.501 , 10.541
350 . 2009
12.013
.

() .

. 2009
6 ()
.
.

10.

2009
:
-

EUROSAI WGEA ROSAI WGEA;

;
11

( );

,

. ,
, , , ,
.


,
,
,
- ,

.
.

, 2008/2009

112
.

,


.

12

11.

.

,

.
1999
,
, 2009 10
, 93 .


1997 .

. .
10
.

13

12.
1.

2. , , 14.04.2011
http://mk.wikipedia.org/wiki/%D0%A0%D0%B5%D0%B2%D0%B8%D0%B7%D0
%B8%D1%98%D0%B0
3. 14.04.2011
http://www.dzr.gov.mk/Uploads/GI-2009_Final_MKD.PDF
http://www.dzr.gov.mk/DesktopDefault.aspx?tabindex=0&tabid=158

14