Strategic Documents

Lima Declaration

Lima Declaration of Guidelines on Auditing Precepts (.pdf / 610kB)

Mexico Declaration

Mexico Declaration on Supreme Audit Institutions Independence (.pdf / 57,2kB)

OSN resolution on promoting the efficiency, transparency and accountability of public administration by strengthening supreme audit institutions (.pdf / 354kB)

Development strategy

The Development Strategy (.pdf / 158kB) of the Supreme Audit Office of the Slovak Republic is the fundamental management document governing further development of the Office during the period 2007 through 2012.

The Office performs its mission of an independent state authority and its auditing activities in compliance with the Constitution of the Slovak Republic and the Act on the Supreme Audit Office. This is conducted within the scope of the clearly-defined powers and responsibilities. In order to perform its mission successfully and based on an analysis of past activities, this development strategy has been developed as a medium-term management document.

The objective of the development strategy of the Office is establishing the main tasks for further improvement of the quality of auditing activities. This is done in order to make the contribution of the Office to the improvement of management with public funds more visible. This Strategy contains measures updated 1. January 2010 which leads to the creation of the organizational, normalizing, personnel and material prerequisites necessary for its successful implementation.

The measures contained in this Strategy follow the philosophy of the “Development Strategy of the Supreme Audit Office of the Slovak Republic for 2003 - 2005” and, at the same time, respect the fact that in 2004 the Slovak Republic became a Member State of the European Union. This has also brought about a requirement for the Office to harmonize its activities with other supreme audit institutions of the European Union. The extension of the auditing competence of the Office for the auditing of public property managed by territorial self-governing bodies through an amendment to the Constitution of the Slovak Republic and the SAO Act represents another important milestone.

The Strategy sets out the objectives and priorities for further development in the fields of auditing activities, external and public relations, information technology development, technical equipment and human resources.