"The cooperation between the ministry and its contributory organizations is crucial for effectively achieving set goals. It is also essential that these organizations manage public funds efficiently and economically, reducing the risk of waste and misuse of resources," said SAO Vice President Henrieta Crkoňová. However, as state auditors found, the ministry did not ensure sufficient control of these areas. Moreover, it lacked a development strategy for its contributory organizations that would provide a clear strategic framework for their activities and growth.

Between 2021 and 2023, the ministry allocated a total of €24.9 million to its contributory organizations. In 2023, this amount increased by 63% compared to the previous year due to rising operational, wage, and energy costs. Without more efficient management and expenditure control, costs will likely continue to rise, putting additional financial pressure on the ministry. The solution lies in transparent contracts with clear rules and regular financial oversight, which would improve public resource management. If contracts between the ministry and its subordinate organizations are clearly defined and include specific performance indicators—such as how much money is allocated for a particular purpose and what results are expected—public funds will be used more efficiently. This would provide contributory organizations with stable funding, enabling them to fulfil their public service roles better. 

The audit revealed violations of financial regulations in the public funds management and assets, particularly in budgetary rules, accounting, and state property management. SAO considers the most significant violation to be the financial mismanagement of €96,000 by SARIO. MOT breached budgetary rules by not acquiring collection items through the State Treasury accounts and failing to maintain operational records of all budget adjustments throughout the year. SIEA did not return unspent wage funds for 2021 and 2022 to the ministry within the required timeframe. The Museum of Trade Bratislava engaged in commercial activities related to beer production and sales. In 2022, it recorded a business loss of more than €11,000, and in 2023, more than €25,000, yet it did not take any measures to cease its business activities or mitigate the losses.

National auditors found that the ministry did not analyze or address the causes of its subordinate organizations' negative financial performance. It also failed to determine whether these were one-time factors or systemic problems. Furthermore, internal control mechanisms within both the ministry and its contributory organizations were found to be deficient, highlighting failures in oversight and the need for improved financial management. "Based on such an analysis, the ministry could decide on measures to reduce costs, increase revenues, or reorganize the activities of contributory organizations. To prevent repeated losses, the ministry should introduce stricter oversight mechanisms, change management structures, or establish new financial management rules," explained Vice President Crkoňová.

SAO recommends that the parliamentary committee request the government to update measures to enhance the effectiveness of the contract system between state authorities and their subordinate organizations and to implement improved monitoring and evaluation of public resources.