Supreme Audit Office

The Supreme Audit Office of the Slovak Republic (Office) was established the 1. April 1993. The Slovak Constitution of 1992 confirmed the Office as the independent external audit body. The Act of 1993 empowers the Office to audit how taxes and other sources of revenue such as customs duties and fines are calculated and collected and how the expenditure of public funds is managed. The Office performs the audit in term of legal public statutes observance, economic, efficiency and docility (expediency).

Legal status

The Office was established upon the Articles 60 to 63 of the Constitution of the Slovak Republic. The Office was founded by and acts upon the Law (Act of the National Council of the Slovak Republic No 39/1993 Coll. of Laws on the Supreme Audit Office of the Slovak Republic).

Headquarters of the Office is in Bratislava. The Office has its eight Regional Offices in the following cities: Banská Bystrica, Bratislava, Košice, Nitra, Prešov, Trenčín, Trnava and Žilina.

The Office is budgetary organisation.

The Office competence and authority

The Supreme Audit Office of the Slovak Republic is a State authority which is independent while carrying out its audit activities and bound only by the Law. Its competence, the fundamental audit activities standards, rights and obligations are set in the Act on the Supreme Audit Office of the Slovak Republic. 

The Office performs its audit activities according to the Plan of Audit Activities that is usually approved for a calendar year.  

Upon the request by the National Bank of Slovakia, the Office participates in the process of suggesting an independent external auditor to audit the financial statements of the National Bank of Slovakia.