Responsibility for social care policy lies with the Ministry of Labour, which was unable to provide auditors with a clear explanation as to why such a significant amount of funding remained unused. Responsibility for IROP calls rested with the Ministry of Investment, Regional Development and Informatics, which was in charge of setting the conditions and administering the calls. “The fact that such a volume of funds was not utilised points to systemic shortcomings in project planning and implementation and also raises questions about the effectiveness of management and coordination between individual ministries,” said Ľubomír Andrassy, President of the Supreme Audit Office.

In 2024, Slovakia had more than one million people aged over 65, an increase of more than 86,000 compared to 2020. “Over the same period, total capacity in senior care facilities increased by only 2,000 places, while in 2024 more than 8,600 people officially applied for a place without receiving a positive response,” added the President of the Supreme Audit Office.

In 2011, Slovakia opted for a so-called policy of deinstitutionalisation of social services. This included, for example, the introduction of capacity limits for facilities (a maximum of 40 clients per building) and, in 2024, the definition of family-type facilities (up to six or twelve places respectively). “However, these changes were introduced without any prior analysis of the financial sustainability of such facilities under Slovak conditions,” stated Ľ. Andrassy.

The current audit highlighted the economic challenges associated with maintaining family-type senior care facilities. With the exception of one facility, the costs of the audited entities exceeded income from contributions and client fees. Additional funding was mainly covered through donations and the founder’s own resources. “High operating costs of family-type facilities may lead to a need to increase their capacity, as indicated by some of the audited entities,” added the President of the Supreme Audit Office. Alternatively, service prices may rise to a level affordable only to a certain, economically secure group of citizens. Although the share of facilities with capacities of up to 12 and 40 places increased between 2020 and 2024, more than half of all places in 2024 were still located in facilities with a capacity exceeding 40 places.

Although the audited senior care facilities were able to ensure the required minimum number of staff, all identified the recruitment and long-term retention of qualified personnel as the most significant operational challenge. Labour shortages have not been alleviated partly due to the underutilisation of the employment potential of foreign workers, an issue already highlighted by the Supreme Audit Office in its 2025 audit on the state’s integration policy. Insufficient remuneration also has a major impact on staffing shortages. Despite wage growth across all audited entities during the audit period, average monthly wages in 2024 ranged from €809 to €1,330, representing only 53% to 87% of the average wage in the national economy.

The Ministry of Labour adopted only a short-term ad hoc measure in the form of a stabilisation allowance, provided from the state budget in the amount of more than €45 million to 687 social service providers, intended to help retain employees in social services until the end of 2025. “A positive development for service providers and seniors alike is that funding for the stabilisation allowance has also been earmarked for 2026, this time in the amount of €21 million. While this is a positive step, it remains only a temporary and non-systemic solution,” emphasised Ľ. Andrassy.

Nursing care in senior care facilities is funded from public health insurance. Of the nine audited facilities, only two had contracts with health insurance companies for reimbursement of nursing care. According to the facilities, this was due to insurers having reached their contractual limits. The legislatively defined minimum number of beds therefore no longer reflects the actual needs of residents in senior care facilities. The audited facilities were also unable to meet the qualification and professional requirements set for healthcare staff and therefore provided nursing care through home nursing care agencies.

In the report submitted to constitutional officials, the national authority for external audit also informs about the results of other audits carried out in the previous quarter. State-owned enterprises once again came under scrutiny. A follow-up audit of Air Navigation Services, which falls under the Ministry of Transport, brought positive findings, with the company’s direction showing a favourable trend in 2023 and 2024. On the other hand, the Ministry of Agriculture and Rural Development has long neglected management and oversight of the state-owned enterprises Hydromeliorácie and Závodisko.

Auditors also examined the financial management of Slovenská pošta (Slovak Post). The audit showed that the financial problems previously highlighted by the Office in 2020 persisted in subsequent years. By the end of 2024, the company’s total loss amounted to almost €66.5 million. An audit in the defence sector demonstrated the importance of internal control systems as an integral part of the governance and management of public institutions.

The national authority for external audit also reviewed how several towns and municipalities manage their assets, particularly land and buildings, building on a similar audit conducted in 2020. The findings revealed that several audited municipalities continue to breach legal obligations, fail to comply with their own asset management rules and have weak internal controls over asset management. Although local governments no longer sell land for a symbolic one euro, the misuse of the so-called “reasons worthy of special consideration” remains an issue, as municipalities applied this provision incorrectly and gave it preference over transparent public commercial tenders.

Auditors also examined the use of European funds through audits of integrated territorial investments in the Košice Self-Governing Region and in the city of Košice. The expected simplification and acceleration of EU funds absorption through these integrated territorial investments has not yet materialised. The audit highlighted, among other issues, delays in implementation, weak coordination and only partial strategic benefits of approved projects in the 2021–2027 programming period.