Legal Framework - NKU
Legal Framework
Legal Framework
CONSTITUTION OF THE SLOVAK REPUBLIC
Constitution of the Slovak Republic (.PDF / 128kB)
note: Articles concerning SAO SR No 60 – 63
Act on the Supreme Audit Office of the Slovak Republic
What is/is not within the SAO SR mandate
audits the management of the funds and property of the
- State;
- Regional administration units;
- European Communities and any other foreign funds provided for financing projects on the basis of international treaties.
applies its audit competence to the
- Government of the SR;
- Ministries;
- Other State authorities and other State administration authorities;
- Municipalities;
- Upper-tier territorial units;
- Special-purpose State funds;
- Public law institutions established by law;
- Legal institutions established by them or with their capital participation;
- National Property Fund of the SR (NPF SR);
- Legal entities holding the status of a natural monopoly with the capital participation of NPF SR exceeding 34%, other legal entities with the capital participation of NPF SR of at least 50%;
- Legal entities carrying out activities in the public interest;
- Natural persons and legal entities managing the public funds.
perform audit based on
- Resolution of the National Council of the SR;
- Audit plan of the SAO SR.
The audit plan for one and three years is based on
- Own knowledge, experience and risk analysis;
- Generalized suggestions from the natural persons and legal entities;
- Suggestions from the State institutions;
- International treaties with the other supreme audit institutions;
- Information published in media.
Informs about audit results
- National Council of the SR
- Government of the SR, municipal and upper-tier territorial unit authority;
- general public.
National Council of the Slovak Republic
- sole entity that, after adopting a resolution in matter, can ask SAO SR to perform an audit;
- discusses SAO SR annual audit report at its plenary session;
- discusses SAO SR opinion on the state budget proposal;
- discusses SAO SR opinion on the final state account;
Supreme Audit Office has no competence to:
- Handle the complaints in general, also consumer related;
- Change the decisions of Courts or administration authorities;
- Investigate the suspicion of the crime being committed;
- Deal with the civic-legal or trade-legal disputes;
- Deal with the employment related legal disputes;
- Deal with the personal estate problems including apartments and related services;
- Control or audit management private firms property management;
- Control or audit the assessment of the pensions or other welfares;
- Review the Act on Free Access to Information violation by other public administration authorities.