The auditors will audit more than 400 entities in 25 audits in 2019
Bratislava 11th January, 2019 – The Supreme Audit Office of the Slovak Republic (SAO SR), according to international procedures, prepares cross-sectorial, thematic audits one year in advance. Therefore, the audits included in the 2019 plan were generated from the beginning of 2018 in topics, which were further elaborated on detailed audit projects based on risk analyses, with emphasis on the individual public policies´ economic or societal impacts. The relevance of the topic was also taken into account in fulfilling Slovak obligations towards international institutions (EU, UN, NATO etc.). For the year 2019, more than 70 topics were generated, with 23 projects being included in the audits, based on the decision by Karol Mitrik, the SAO SR President. In addition, the SAO SR will issue an opinion on the State Final Account for 2018 for the National Council of the SR as well as on the State Budget Draft for 2020.
The proposed audits for 2019 aim verifying public policies implementation, weather Government programmes achieve their goals, bring added value in terms of sustainability as well as respect for the lawfulness and economy in selected entities of the State and public administration. The SAO SR will review nearly 440 subjects this year, dealing with State, public or European funds. The new office positioning was also reflected in the focus of the audits, with two cases going exclusively to performance audit (the value for money) and 12 combined audits, when the auditors look not only at the compliance with the valid legislation, but also the economy, efficiency or effectiveness of the public resources use by the audited entity. During this year, the SAO SR will engage in thematic audits from previous years. In particular, it will audit the use of European financial assistance not only from the point of view of preparation and implementation of calls, but also from the verification of the fulfillment of measurable binding indicators by EU funds beneficiaries.
Based on negative systemic findings from the past in the operation of State-owned enterprises (for example State Enterprise Hydromeliorácie) the SAO SR in 2019 will examine the performance of business development concepts within the Ministry of Agriculture (Agrokomplex, Racecourse, and the National Stud Farm) and the Ministry of Environment (Slovak Water Enterprise and Water Constructions Enterprise). Risk analysis carried out by specialist departments in SAO SR demonstrated that topical issue for the implementation of cross-sectorial audit is also the issue for electronic toll collection system service that will include verification of development costs effectiveness and revenues of the National Highway Company. In the long run, the company's informatisation area is also in the controllers' attention. In the next 12 months, the investment in computerisation of the regional education systems, land register electronisation, or data protection and information in the public sector (GDPR) and also cultural heritage projects digitalisation will be examined.
In 2017, the SAO SR audited, among other things, the economy and efficiency of public property management in the Office of the Public Defender of Rights; last year the Commissioner for Children came under the spotlight, and in the first half of this year the inspectors will examine observance of the legislative rules and use of public resources in the Office of the President. As part of the analytical work, the SAO SR will continue to monitor the implementation of the UN agenda 2030 key sustainable development measures as well as the binding indicators of the Europe 2020 agenda fulfillment like the sustainability of urban life, support for science, research and innovation and eGovernment.