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Powers and Obligations


The Court of Audit Act provides that the Court of Audit may audit any act on past operations as well as the act on the planned operations of public fund users.

Pursuant to the Act a user of public funds is:
  • a public law entity, or a unit thereof;
  • a private law entity, if
    • it has received aid from the budget of the European Union, the state budget or the budget of a local authority;
    • it is a concession-holder;
    • it is a company, bank or insurance company in which the state or a local authority has a majority stake;
  • a natural person who
    • has received aid from the budget of the European Union, the state budget or the budget of a local authority;
    • is carrying out a public service or securing public goods on the basis of a concession.

In accordance with the Court of Audit Act the auditing of operations means obtaining appropriate and sufficient data in order to express an opinion on operations:
  • auditing the regularity of operations means obtaining appropriate and sufficient data in order to express an opinion on the conformity of operations with the regulations and guidelines which the user of public funds must follow in its operations;
  • auditing the efficiency of operations means obtaining appropriate and sufficient data in order to express an opinion on cost-effectiveness, an opinion on efficiency or an opinion on the success of operations (performance audit).

An opinion on operations given by the Court of Audit must be taken into consideration by every state body, local authority body 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 fund users.

In addition to powers the Court of Audit also has obligation 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:
  • the regularity of the implementation of the state budget (the regularity of the operations of the state),
  • the regularity of the operations of the public health insurance institute,
  • the regularity of the operations of the public pension insurance institute,
  • the regularity of the operations of a suitable number of city and other municipalities,
  • the operations of a suitable number of commercial public service providers,
  • the operations of a suitable number of non-commercial public service providers.

The Court of Audit must submit an annual report on its work to the National Assembly every year.
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