Legal Framework

 

Constitution of the Slovak Republic

Constitution of the Slovak Republic (PDF, 128 kB)

note: Articles concerning SAO SR No 60 – 63

 

Act on the Supreme Audit Office of the Slovak Republic 

Act of The National Council of The Slovak Republic on The Supreme audit office of The Slovak Republic (PDF, 506 kB)

 

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.