The Supreme Audit Office of the Slovak Republic (Office) was established the 1. April 1993. The Slovak Constitution of 1992 confirmed the Office as the independent external audit body. The Act of 1993 empowers the Office to audit how taxes and other sources of revenue such as customs duties and fines are calculated and collected and how the expenditure of public funds is managed. The Office performs the audit in term of legal public statutes observance, economic, efficiency and docility (expediency).