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The Position of the Court of Audit


In accordance with the Slovenian Constitution, the Court of Audit of the Republic of Slovenia is the highest body for supervising state accounts, the state budget and all public spending in Slovenia. The Constitution further provides that the Court of Audit is independent in the performance of its duties and bound by the Constitution and law. The Court of Audit Act also defines that the acts with which Court of Audit exercises its powers of audit cannot be challenged before the courts or other state bodies.

The Court of Audit cannot be categorised within any of the three branches of power, legislative, executive or judicial. Its independent status is guaranteed in several respects by the Constitution and the law:
  • The Court of Audit exercises its powers entirely independently. It is responsible for adopting its own programme of work. No body, institution or other entity may order it to carry out tasks nor give it instructions as to how to perform tasks, what sort of audit it should carry out or what it should audit. Pursuant to the Court of Audit Act, the deputies and working bodies of the National Assembly, the government, ministries and local authority bodies may propose that an audit be carried out; from among these proposals the Court of Audit selects for its annual work programme at least five proposals from the National Assembly, two of which must come from opposition deputies and at least two from the working bodies of the National Assembly. The Court of Audit can also, at its own discretion, act on proposals from individuals – this source of proposals includes articles and contributions in the media and civil society organisations.
  • For covering the costs of its activities the Court of Audit proposes a financial plan to the National Assembly, which approves the required working funds. The Court of Audit is an independent budget user and receives budget funding under a special part of the budget, but it must use the funds in accordance with the provisions of the law regulating the implementation of the budget.

The law also contains the following provisions in connection with the functioning of the Court of Audit:
  • provisions setting out the work methods and audit procedures;
  • legal instruments are envisaged for ensuring and establishing accountability and for the dismissal of members of the Court of Audit, supreme state auditors and auditors;
  • the Court of Audit is accountable to the National Assembly and the public for the implementation of its tasks, and so it has the right and the duty to report on its audit findings;
  • the financial statements on the operations of the Court of Audit are audited by an auditor appointed by the National Assembly.
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