Audits & Auditing
- About auditing
  
  The key task of the Court of Audit is to review and control the operations of the public funds users. By auditing, it obtains appropriate and sufficient evidence to express an opinion on the operations of an auditee. After the completion of the audit it issues audit report that is submitted to the auditee and the National Assembly and is published on its web site.
- Audits
- Auditing
  - Audit Process
  - Glossary
International Affairs
- The Court of Audit has a very prominent and active role within the international forums. Such constructive participation is considered an important element of development and strategy-driven approach of the institution, strengthening of cooperation with other supreme audit institutions, broadening of capacities and knowledge and promoting interests of the institution and its international recognition.
- International Affairs
  - International cooperation
Public & Media
- The public nature of the work is assured by issuing:
  - annual reports
  - audit reports and post-audit reports
  - opinions concerning audit issues, press releases and by press conferences
  More about informing the public
- Public & Media
About the Court Of Audit
- About the Court of Audit
  
  In accordance with the Slovenian Constitution, the Court of Audit 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.
- About the Court Of Audit
- Institution
- Legal basis

Accessibility

The content of the website of the Court of Audit is designed with the purpose to provide universal access to all of the published information – to anyone, at all times, and free of charge. Since the principle of universal access is limited by the health conditions of the users (i.e. visual, motion, hearing, cognitive and linguistic limitations) and technical limitations, we paid special attention to them and tried to adjust the website by considering the following recommendations:

font size may be adjusted,
key images are equipped with descriptions,
there are no moving pictures (GIFs),
names of the links are descriptive,
videos are mostly subtitled.

The website is optimised for multi-device browsing (computer, tablet, mobile phone) and compatible with different website browsers and software. Recommended is the use of the latest version of website browsers whenever it is possible to provide a better support to the users with disabilities and special needs.Despite the fact that we are aiming to increase the accessibility and usability of our website to the greatest extent possible, all the elements do not provide for the optimisation of the complete accessibility.

Therefore, some published contents do not meet all the demands related to accessibility as defined by the Accessibility of Websites and Mobile Applications Act. Those deficiencies are:

we use PDF format for documents:
- audit reports and other reports with short summaries that are available in text (doc and docx documents) and
- various presentations (i.e. infographics, posters, manuals);
home page provides three elements with scroll box for automatic rotation with limited use of the manual override;
photographs and other images are used for visual supplementing of contents related to news and articles; photographs and images are subtitled, include data about source and alternative text, but do not include detailed descriptions or transcriptions of texts, since the adjustment would cause disproportionate burden;
schematic presentation of organisational structure of the Court of Audit;
documentation of concluded public calls was not adapted, since interference with public procurement documentation of completed public calls is not allowed; when preparing the next public call, we shall follow the standards of accessibility.

Letter of access

Auditee

Slovenian Sovereign Holding

Data

ABBREVIATION: SDH
Address: Mala ulica 5, 1000 Ljubljana
URL: http://www.sdh.si/en-us

Type: Majority State-Owned Company
Region: Osrednjeslovenska
Description:

Audit(s)

Efficiency and effectiveness of planning and implementing the measure Restructuring of hotel undertakings owned by the State

Date of last change: 18. 2. 2022

State assets

Efficiency of electronic toll collection in the Republic of Slovenia

Audit report: Introduction of electronic toll collection in the Republic of Slovenia

Date of last change: 26. 10. 2021

Infrastructure and planning IT system Public utility services

Efficiency of operations of Slovenian Sovereign Holding in managing capital investments in the period 2016-2017

Audit report: Efficiency of the Slovenian Sovereign Holding in managing capital investments

Date of last change: 30. 9. 2021

State assets

Implementation of corrective measures for regulating the performance of public utility services of the distribution system operator in the period from 25 November 2014 to 30 June 2019

Post-audit report: Corrective measures pertaining to the audit of the effectiveness of implementing corrective measures for regulating the performance of public utility services of the distribution system operator

Audit report: Effectiveness of implementing corrective measures for regulating the performance of public utility services of the distribution system operator in the period from 25 November 2014 to 30 June 2019

Date of last change: 9. 3. 2021

Public utility services Infrastructure and planning State assets

Efficiency of remuneration practices in commercial companies owned by the State and local self-governments

Post-audit report: Corrective measures concerning the audit of remuneration policy for managers of companies owned by the Republic of Slovenia and local self-governments

Audit report: Remuneration policy for managers of companies owned by the Republic of Slovenia and local self-governments

Date of last change: 26. 1. 2021

Public utility services State assets

Efficiency of strategic planning of long-term nuclear energy exploitation for the purpose of electricity generation and planning of electricity generation in nuclear power plants

Post-audit report: Corrective measures concerning the audit of the efficiency of strategic planning of long-term use of nuclear energy in electricity generation and the efficiency of planning electricity generation in nuclear power plants.

Audit report: Efficiency of strategic planning of long-term use of nuclear energy in electricity generation and efficiency of planning electricity generation in nuclear power plants

Date of last change: 31. 1. 2020

Infrastructure and planning Sustainable development