Presentation by the SAI of North Macedonia, in English, at the third and last webinar co-organised by SIGMA and the Network of Supreme Audit Institutions of EU candidates and potential candidate countries, held on 28 June 2021. The event explores the audit of COVID-19 related expenditures.

1. INFORMATION ON PERFORMANCE AUDITS INCLUDED IN
THE 2021 AP RELATED TO COVID-19
Webinar organised by SIGMA concerning
COVID-19 related performance audits
Dobrinka Veskovska, Assistant to the
Auditor General
dobrinka.veskovska@dzr.gov.mk
ДРЖАВЕН ЗАВОД ЗА РЕВИЗИЈА
ENTI SHTETËROR I REVIZIONIT
STATE AUDIT OFFICE

2. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
Given the global pandemic caused by the coronavirus – COVID-19 and the measures taken by
the Government of RNM to mitigate the consequences of the health crisis, the State Audit
Office, with its Annual Work Programme for 2021, covered 4 performance audits on the
following topics:
 “Effectiveness of the economic measures of the Government of RNM to tackle the crisis
caused by the COVID-19 virus”;
 “Own revenues of the municipalities for delivering good quality services to citizen during
the pandemic” (co-operative audit);
 “Policies and measures taken to support employment and professions affected by the
health and economic crisis caused by the COVID-19 pandemic”;
 “Efficiency of the policies and measures taken to reduce the effects of the pandemic in
the tourism sector”.
Performance audits covered by
SAO’s 2021 Annual Work
Programme related to COVID-19

3. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
Background:
All sets of anti-crisis measures to support the economy were focused on the citizens,
their jobs, social security, solidarity, creating an atmosphere to overcome the
economic consequences of the coronavirus more easily.
The measures were intended to stimulate the companies and economy, and some of
the measures involved:
 Financial support to small and medium enterprises to tackle the economic crisis
caused by COVID-19;
 Funds awarded to public enterprises and state-owned joint stock companies and
to local self-government units.
1. “EFFECTIVENESS OF THE ECONOMIC MEASURES OF THE GOVERNMENT OF
RNM TO TACKLE THE CRISIS CAUSED BY THE COVID-19 VIRUS”

4. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
1. “EFFECTIVENESS OF THE ECONOMIC MEASURES OF THE GOVERNMENT OF
RNM TO TACKLE THE CRISIS CAUSED BY THE COVID-19 VIRUS”
These are the potential areas from which issues relevant to the audit will arise:
- Evaluation of the laws, bylaws and acts adopted by the Government of RNM to
tackle the COVID-19 crisis;
- Economic measures adopted by the Government of RNM to tackle the COVID-19
crisis intended to improve the liquidity and competitiveness of companies; and
- Evaluation by the Supervision, the control over implementation of the economic
measures to tackle the COVID-9 crisis and its effects.
The performance audit would cover the efficiency of policies and measures to support
small and medium enterprises for which funds have been provided from the Budget of
RNM, disbursements by the Development Bank of RNM, funds awarded by the
Ministry of Economy, and monetary payments to certain public enterprises, state-
owned joint-stock companies and local self-government units.

5. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
1. “EFFECTIVENESS OF THE ECONOMIC MEASURES OF THE GOVERNMENT OF
RNM TO TACKLE THE CRISIS CAUSED BY THE COVID-19 VIRUS”
The purpose of the performance audit is to answer the question:
“Did funds awarded by the state ensured a positive impact on the liquidity and
competitiveness of small and medium enterprises, public enterprises and state-owned
companies, as well as local self-government units?”
Expected results
The performance audit will evaluate the method of adopting Decree-laws in states of
emergency, adopting the set of economic measures and other acts by the Government of
RNM, the policy development procedure and requirements for obtaining financial assistance
to support the economy, the manner in which the funds awarded were used and their
impact on the economy affected by the crisis, as well as feedback from the beneficiaries of
funds to the responsible institutions about the effects of the funds received.

6. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
2. “OWN REVENUES OF THE MUNICIPALITIES FOR DELIVERING GOOD QUALITY
SERVICES TO CITIZEN DURING THE PANDEMIC”
Background:
This audit is an international co-operative audit implemented within the EUROSAI Task Force on
Municipality Audit (TFMA), which includes the SAIs of North Macedonia, Albania, Montenegro,
Poland, Romania, Turkey and Slovakia.
The adverse impact of the pandemic is also largely felt by the local self-government in the
closure of jobs and drop in income and citizen’s purchasing power, which triggers a drop in the
collection of tax, contributions and fees, or less revenue for the municipalities which, in
accordance with their responsibilities, have to deliver good quality services to satisfy the needs
of their citizens.
These are the potential areas from which issues relevant to the audit will arise:
- Structural and functional set-up of the municipalities in the crisis management system;
- Financing of the municipalities in the pandemic circumstances;
- Municipal services for the citizens during the pandemic;
- Local level plans for post-crisis recovery.

7. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
2. “OWN REVENUES OF THE MUNICIPALITIES FOR DELIVERING GOOD QUALITY
SERVICES TO CITIZEN DURING THE PANDEMIC”
The audit purpose is to answer the question:
“Are municipalities’ own revenues sufficient to deliver good quality services to
citizen during the pandemic?”
Expected results
The audit will determine how municipalities approach the crisis caused by the
pandemic, or whether their place and role in the crisis management system allow
their independent and fast reaction for undertaking the appropriate activities
aimed at effective achievement of the desired results, while ensuring
transparency and accountability in public finance and greater inclusion of
concerned parties in their planning and implementation.

8. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
3. “POLICIES AND MEASURES TAKEN TO SUPPORT EMPLOYMENT AND
PROFESSIONS AFFECTED BY THE HEALTH AND ECONOMIC CRISIS CAUSED BY
THE COVID-19 PANDEMIC”
Background:
Some of the measures adopted to support employment and professions affected by the
health and economic crisis include:
- Financial support to private sector employers for the payment of wages and job-
retainment;
- Subsidies for social contributions of those working in the most affected sectors;
- Direct assistance for athletes, artists and professions affected by the crisis;
- Unemployment support for those who lost their jobs in a given period.
The measures were intended to stimulate the companies to bring back and retain
employees on their jobs, but also assistance and direct support to the citizens and
economy.

9. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
3. “POLICIES AND MEASURES TAKEN TO SUPPORT EMPLOYMENT AND
PROFESSIONS AFFECTED BY THE HEALTH AND ECONOMIC CRISIS CAUSED BY
THE COVID-19 PANDEMIC”
These are the potential areas from which issues relevant to the audit will arise:
- Developing measures and policies to support employment and professions affected
by the health and economic crisis and the requirements for receiving the support;
- Approval of the support and financial assistance awarded to the beneficiaries, an
analysis of their uptake and the results achieved;
- Evaluation of the control mechanisms in the implementation of these measures.
The performance audit, according to the initial estimate, would cover the efficiency of
policies and measures to support employment and professions affected by the health
and economic crisis caused by the COVID-19 pandemic.

10. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
3. “POLICIES AND MEASURES TAKEN TO SUPPORT EMPLOYMENT AND
PROFESSIONS AFFECTED BY THE HEALTH AND ECONOMIC CRISIS CAUSED BY
THE COVID-19 PANDEMIC”
The main question, according to the proposal, is:
Were the measures intended to stimulate the companies to bring back and retain
employees on their jobs, but also as assistance and direct support to the citizens and
economy?
The aspects mentioned could be modified depending on the information obtained in the
preliminary research phase.
Expected results
The topic for the performance audit was proposed in order to evaluate the manner of
developing policies and requirements for obtaining financial assistance as support to
employment, the use of funds awarded by the set of measures and their impact on
reducing unemployment, but also the established monitoring, supervision and control over
the disposition and earmarked use of awarded funds.

11. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
4. “EFFICIENCY OF THE POLICIES AND MEASURES TAKEN TO REDUCE THE
EFFECTS OF THE PANDEMIC IN THE TOURISM SECTOR”
Background:
Activities of the Government of RNM related to the tourism and hospitality
sector to prevent the possible damages in the tourism industry from the
coronavirus by strengthening the co-ordination and timely exchange of
information between the tourism industry and state institutions.
The proposed measures for issuing vouchers for domestic tourism to support
the domestic stakeholders in tourism (tour operators, accommodation
capacities, restaurants, transportation companies etc.) and support the national
economy, as a response to the Covid-19 crisis.

12. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
4. “EFFICIENCY OF THE POLICIES AND MEASURES TAKEN TO REDUCE THE
EFFECTS OF THE PANDEMIC IN THE TOURISM SECTOR”
These are the potential areas from which issues relevant to the audit will arise:
- Status of the tourism sector in the pandemic;
- Activities of the Government related to the tourism and hospitality sector as a
consequence of the COVID-19 crisis;
- Budgeted funds for the measures and activities;
- Entities related to the implementation of the measures and their co-
ordination;
- Legislation, bylaws, decree-laws adopted by the Government during a state of
emergency, etc.

13. WEBINAR ORGANISED BY SIGMA CONCERNING
COVID-19 RELATED PERFORMANCE AUDITS
4. “EFFICIENCY OF THE POLICIES AND MEASURES TAKEN TO REDUCE THE
EFFECTS OF THE PANDEMIC IN THE TOURISM SECTOR”
The main question, according to the proposal, is:
“Are the policies and measures taken by the Government of RNM and the
entities involved sufficient to curb the effects of the crisis in the tourism
sector, i.e. to increase the number of domestic tourists and overnights?”
Expected results
The audit will determine whether the policies and measures taken by the
Government of RNM were timely adopted and implemented and whether
unselective support was provided to the citizens and companies in the
tourism and hospitality sector.