What is/is not within the SAO mandate

Supreme Audit Office of the Slovak Republic:

Shall audit the management of the funds and property of the 
- State
- Regional administration units
- European Communities and any other foreign funds provided for financing projects on the basis of international treaties

Shall apply its audit competence to the
- Government of the SR
- Ministries
- Other State authorities and other State administration authorities
- Municipalities
- Upper-tier territorial units
- Special-purpose State funds
- Public law institutions established by law
- Legal institutions established by them or with their capital participation
- National Property Fund of the SR (NPF SR)
- Legal entities holding the status of a natural monopoly with the capital participation of NPF SR exceeding 34%, other legal entities with the capital participation of NPF SR of at least 50%
- Legal entities carrying out activities in the public interest
- Natural persons and legal entities managing the public funds

Shall audit based on
- Resolution of the National Council of the SR
- Audit plan of the SAO SR

The audit plan for one and three years is made based on
- Own knowledge, experience and risk analysis
- Generalized impulses of the natural persons and legal entities
- Impulses of the State institutions
- International treaties with the other supreme audit institutions
- Information published in media

Informs about audit results
- National Council of the SR
- Government of the SR, municipal and upper-tier territorial unit authority
- Public continuously

National Council of the Slovak Republic
- Is the only entity that is allowed by its resolution to impose duty on the SAO SR carrying out the audit
- Is holding talks on the SAO SR annual audit reports
- Is holding talks on the SAO SR opinion on the state budget proposal
- Is holding talks on the SAO SR opinion on the final state account

Supreme Audit Office has no competence to:

- Handle the complaints in general
- Change the decisions of courts or administration authorities
- Investigate the suspicion of the crime commission
- Deal with the civic-legal or trade-legal disputes
- Deal with the labor-legal disputes
- Deal with the personal estate problems including apartments and services related to the accommodation
- Control the management of the private firms property
- Control the assessment of the pension amount or other welfares
- Deal with the claims of the consumers
- Review the violence of the Act on free access to information by other public administration authorities.

Submissions concerning above mentioned issues relate to the other public administration authority competence which deals with them according to the particular rules.