“The PAMIS project aims to provide high-quality electronic services to citizens. We positively evaluate its management, as it offers more services and processes for the public than initially planned while costing less than the original proposal. The technical solution is also positive, where the assignment of agendas is automatic, and officials have access to related documents and sample forms for the issue being addressed,” emphasized NKÚ Chairman Ľubomír Andrassy. The project was originally expected to cost nearly €12.5 million from EU and state budget sources. However, through a public procurement process and limitations caused by the COVID-19 pandemic, which prevented the implementation of all planned activities, the final cost was just under €6 million. “Through the implementation of the project, an information system was created, which has practical significance for the organization, direct impact on the quality of services for citizens, entrepreneurs and public administration, and also improves and supplements monument. This project serves as a best practice example and is rather an exception compared to other e-government projects,” added the chairman of the national audit authority. The project also includes mapping and digitizing cultural monuments, providing brief descriptions, centralized monuments fund management, automated publication of information on the MB website, and the ability to share comprehensive datasets.

As with the case of the Geodesy, Cartography and Cadastre Authority of the Slovak Republic, a weak point and risk for this project is obtaining map data from a private Geographic Information System (GIS). This private mapping system is a potential risk and challenge from a cybersecurity perspective, as it is part of state systems. Currently, the PAMIS information system is hosted on the Ministry of Culture’s cloud, a free-of-charge service. Its migration to the government cloud will be possible through a follow-up project ensuring a smooth transition. Securing funds for system updates further development and maintaining the administrative team responsible for its operation will be crucial. The audit also highlighted the need for advance payments in national projects. In this regard, the national external audit authority recommends that the Ministry of Investment, Regional Development and Informatics of the Slovak Republic, in cooperation with the Ministry of Finance of the Slovak Republic, amend financing rules for state budget organizations to allow project funding through advance payments.

Since the last quarterly report was sent to constitutional officials, the SAO has published the results of 12 audits, with over 80 entities examined. Analysts from the audit office prepared an opinion on the draft state budget and presented an analysis of funding for mobile testing sites, as well as new features of the interactive MuMap, which provides comparative data on the quality of life in municipalities. Findings from two audits and one analysis were forwarded to law enforcement authorities.

The activities of the national external audit authority have once again provided an up-to-date perspective on the implementation of various state policies. Environmental issues remain a key area of focus in audit activities. The review of waste management at the national, municipal, and citizen levels revealed significant shortcomings in this area. In the healthcare sector, this time the focus was on prevention, which is the most effective tool for reducing mortality but remains an area where Slovakia lags behind. Auditors also pointed out fundamental deficiencies in the planning and construction of industrial parks in Valaliky near Košice and in Rimavská Sobota. Poor planning and lack of transparency have led to missed construction deadlines, posing reputational and financial risks for Slovakia.

Since the outbreak of war in Ukraine, Slovakia has donated nearly €700 million worth of military assets to its eastern neighbour, according to another audit. However, the donation process was accompanied by procedural and significant administrative shortcomings. Auditors also examined the procurement of military equipment and supplies intended for Ukraine. The findings related to these procurements have been handed over to law enforcement authorities.

A positive example of best practices comes from the audit of RTVS (Slovakia's national public broadcasting operator), where NKÚ returned to assess the implementation of previous recommendations. The public broadcaster has improved competitive procedures in program selection, reducing the risk of subjective evaluations. In local governance, auditors examined the use of European funds for supporting local action groups, constructing kindergartens, and extending the tram line in Bratislava. Repeatedly, audits of EU fund usage confirm the complexity and inefficiency of these processes. The audit of local action group support projects revealed that the process from application submission to contract signing took up to 475 working days, while the longest procurement review process lasted 777 working days.