The Court of Audit audits regularity and performance of operations of public funds users pursuant to the Court of Audit Act. A user of public funds may be:
The Court of Audit may audit any act on past operations as well as the act on the planned operations of public funds users.In accordance with the Court of Audit Act, the auditing of operations means obtaining appropriate and sufficient data in order to:
An opinion on operations given by the Court of Audit must be respected by every state body, local community and user of public funds to whose operations the opinion refers. One of the tasks of the Court of Audit is to provide advice to the public funds users on how to increase efficiency of operations and to prevent and remedy errors, irregularities and inefficiencies in financial operations. The Court of Audit also issues views and opinionson public finance.
In addition to powers, the Court of Audit also has obligations which are determined by the Court of Audit Act, as well as a number of other laws and regulations, such as the Political Parties Act and the Election Campaigns Act.
In accordance with the Court of Audit Act, every year the Court of Audit must audit:
Every year, the Court of Audit must submit an annual report on its work to the National Assembly.
In addition to auditing, audit departments also carry out development tasks pertaining to their audit field. An audit department is headed by a Supreme State Auditor who exercises audit responsibility of the Court of Audit under the Court of Audit Actand as authorised by the President of the Court of Audit.
Audit department B1
Helena Jenko, Supreme State Auditor
Audit department B1 covers:
Audit department B2
mag. Simona Majer, Supreme State Auditor
Audit department B2 covers:
Audit department B3
Nataša Musar Mišeljić, Supreme State Auditor
Audit department B3 covers:
Audit department B4
mag. Aleksej Šinigoj, Supreme State Auditor
Audit department B4 covers:
Audit department B5
Jerneja Vrabič, Supreme State Auditor
Audit department B5 covers:
Audit department B6
mag. Nataša Karlić Kovačič, Supreme State Auditor
Audit department B6 covers: