National auditors identified significant risks mainly in the position, communication and cooperation between the General Staff of the Armed Forces (AF) of the Slovak Republic and the Ministry of Defense. At the same time, the army's requirements are often not aligned with the Ministry's modernization projects. "It is necessary that in terms of strategic planning and at the same time responsibility for financial coverage of priorities, the leadership of the Ministry of Defense, headed by the Minister, has a much stronger position. The General Staff is the executive branch; it is the guarantor of expertise, but the key responsibility for a given strategic public policy must lie with the people from the Ministry of Defense," emphasized President Ľubomír Andrassy. Today, the leadership of the General Staff and the Ministry operate as two disparate entities, each going their own way. "If the key players are not aligned, if they do not act following long-term strategic goals, positive change will not be seen by the Slovak society and its partners," the chairman said.

Existing plans, ranging from long-term to medium-term to short-term, are being modified without broader discussion, and the rules for their sustainable financial provision need to be respected. Priorities are changing and time-shifting, and this also causes problems in the preparation and implementation of projects. The audit showed that the Property and Infrastructure Section of the Ministry of Defense is understaffed due to the number of investment requirements. At the same time, its material and technical provisions do not allow the use of modern means of communication. In 2017, the Government adopted three strategies, namely security, defence and military, and a Long-term Defense Development Plan with a view to 2030. Subsequently, it was not until 2021 that the National Council of the Slovak Republic members approved an updated version of the Defense and Security Strategy. The Parliament thus legitimized new key strategic security documents after more than fifteen years since the approval of similar papers back in 2005. The head of the Slovak auditors Ľ. Andrassy pointed out that in the field of military security and strategic planning, there is a lack of a broader commenting process and greater external control because crucial materials are processed in a classified mode. Even in the case of the currently presented audit, some matters are subject to classification, and so the national authority for external audit has produced an abbreviated version of the output that can be given to the public. The national auditors are currently checking, also in a classified mode, the compliance with the legal rules in the process of donating military equipment to the security and armed forces in Ukraine.

The complex renovation of the Sliač military airport has emerged as an example of bad practice, with significant failures identified by the auditors throughout the preparation process as well as in the project management of this strategic investment. The decision to purchase F-16 fighter jets was made in July 2018, and subsequently, the Government adopted a resolution on the overall reconstruction of the airport. Even now, almost six years after the decision to purchase the fighter jets, it is unclear when the project will be completed, what the final bill for its comprehensive overhaul will be, and when F-16 fighter jets will be able to operate at the renovated airport. 

Four years ago, when analyzing the justification for purchasing the F-16s, the SAO pointed out the significant risks associated with jeopardizing the deadlines tied to the successful implementation of the project. Inadequate project management may ultimately lead to significant budget adjustments. In contrast, in 2018, the cost of the airport's reconstruction was projected at €55 million; the defence ministry was already working with more than €125 million in 2023. Today, the costs have been updated again and are approaching an outlay of between 150 and 200 million, already nearly four times the original amount. However, the final price of the military airfield renewal will depend on the outcome of the tender for the construction contractor, which the NATO Support and Procurement Agency is handling.