The follow-up audit covering the period 2022–2025 confirmed that since 2020, the motorway company has failed to resolve the ownership of the toll system, even though its construction was financed from public resources. “Even after several years, we must conclude that the state paid more than €250 million for the construction and launch of a toll system that it still does not own, and there remains a risk that part of it may have to be paid for again. This represents a repeated failure in management, planning, and the protection of the public interest, as well as unprecedented waste of public finances,” stated the President of the SAO, Ľubomír Andrassy.

In December 2020, NDS launched a public tender for a new toll system, which was supposed to be operational from 1 January 2023. Due to delays in the procurement process, the tender was only concluded in March 2024. Over five years, the motorway company failed to actively use available legal options, did not turn to the courts, and did not exercise its right to request the transfer of the system into its ownership from the private operator. As a result, the new toll system cannot be launched before 1 January 2027, and even this deadline is considered risky by national auditors.

A key component of the system is the so-called Enforcement, which ensures monitoring and enforcement of toll payments. Without this component, effective toll collection cannot be guaranteed. Although Enforcement was fully financed from public funds, it remains under the control of SkyToll. For more than 1,800 days, NDS has been negotiating how to acquire it, repeatedly waiting for the outcome of an expert valuation. The SAO warns members of the Slovak Parliament that if an agreement is reached between NDS and SkyToll to purchase the Enforcement component, there is a risk that the state will pay a second time for something it has already financed.

The audit also revealed that NDS management failed to use several contractual options in recent years. Among other things, it did not exercise a five-year extension option nor did it request the transfer of the existing system into its ownership. Subsequently, however, shortly before the contract expired and under non-standard conditions, NDS concluded an amendment under which SkyToll continues to provide toll collection services until the end of 2026. “Had the motorway company exercised the option or actively used legal tools such as filing a lawsuit, it would not have had to conclude an amendment under time pressure – the seventieth in order – just three weeks before the contract expired,” added Mr Andrassy.

Total toll revenues for the period 2010–2025 reached €3.2 billion excluding VAT. However, the strategic objective of generating resources for the development and maintenance of the motorway and expressway network has not been achieved. Nearly half of the funds collected from drivers were used solely for system operation, while the private operator has so far received almost 40% of €1.5 billion excluding VAT. The extension of the contract between 2022 and the end of 2025 alone increased SkyToll’s revenues by €305 million. Although NDS selected a new operator – CzechToll – with a lower commission of approximately 10%, the value of the contract gradually increased through several amendments from €42.5 million to approximately €70 million excluding VAT by February 2026, while the successful bidder has not yet begun operating the system.

The issue of ownership of the toll system remains unresolved from a legal perspective. This risk had already been identified as a key finding by national auditors in the past, and the situation was communicated not only to the Ministry of Transport but also to the Government of the Slovak Republic by former SAO President Karol Mitrík. The motorway company and the responsible ministry continue to rely solely on legal analyses, according to which the contract is a service contract and the system remains the property of SkyToll throughout the duration of service provision. In contrast, the Ministry of Finance previously shared the SAO’s view that the contract is a concession, which would imply that the system built from public funds should be transferred to the state free of charge or for a nominal fee.

However, NDS did not submit the dispute to an independent court, as recommended by the national audit authority, and instead opted to resolve the situation by purchasing the system. “We find it incomprehensible that the management of the motorway company prioritised legal analyses over a transparent court dispute, especially given that public funds and assets are involved, which state representatives are obliged to protect and develop to the greatest possible extent. Without definitively resolving ownership of the Enforcement component, it will not be possible to ensure full control and effective toll collection,” warned Mr Andrassy.

A further serious finding concerns the unclear reporting of how net toll revenues are used. NDS does not have a unified and documented methodology, which reduces transparency and increases the risk of inefficient use of public funds. At the same time, current legislation does not clearly define the obligation for the motorway company to invest toll revenues exclusively into the preparation, repair, maintenance, and construction of motorways.

The unreliability of the data is further evidenced by the fact that, following its own recalculation in 2026, the state-owned company significantly revised the allocation of toll revenues for 2022–2025. The share allocated to operations was reduced from the originally reported 45.7% to 19%, while the share for repairs and maintenance increased from 21.7% to nearly 50%.

The SAO therefore recommends that members of parliament adopt legislative changes to set a maximum share of toll and motorway vignette revenues that can be used for NDS operations, while also establishing a minimum level of funding for maintenance, repairs, and the development of motorways and expressways. If the ownership of the Enforcement component is not resolved, NDS will have to seek alternative solutions to ensure continuous and effective toll collection and enforcement.