Under the Audit Plan for 2026, the national authority for external audit will examine whether public funds spent on the World Expo Osaka 2025 were used purposefully and transparently. It will also assess the system for managing and providing financial resources from European Union funds through the state-owned company Slovak Investment Holding. The audit of the renewal and development of railway infrastructure will focus on whether investments in railways deliver real improvements to the transport network, increase passenger safety and, ultimately, whether audit findings provide answers regarding the effective use of state or European funds. Through another audit, the Office also plans to review risks associated with financial support for small and medium-sized enterprises and whether projects financed from public resources deliver the expected results and contribute, among other things, to the country’s economic growth.

As a significant share of public resources is transferred to local governments along with delegated competencies, and given the large number of citizen submissions from the regions, auditors will review the financial management of all regional capitals as well as selected contributory organisations of the capital city (Municipal Enterprise of Bratislava; MARIANUM – Funeral Services of the City of Bratislava). The Office will also examine grant schemes administered by all eight self-governing regions. “The audit aims to show whether regions distribute grants transparently, in line with the rules and intended purpose, and at the same time to compare regional approaches and highlight differences, good practice and examples of effective use of public resources,” Vice-President Ivančo, who chairs the SAO Planning Council, explained.

By reviewing the management and operation of municipal water infrastructure in 12 municipalities, auditors seek to determine how municipalities fulfil their obligations under national legislation and whether local governments comply with the law when managing public resources and assets. Further audits will focus on asset management and the use of public funds in selected state-owned enterprises, such as Rudné bane (Ore Mines) and the Kremnica Mint, the use of funds in selected projects under the LIFE Programme focused on environmental protection, as well as the financing of research, development and innovation from European sources. The SAO will also assess whether the Slovak Centre of Scientific and Technical Information is able to fulfil its mission through the established financial flows.

Alongside new audit projects, in the first quarter the Office will finalise several major audits in the healthcare sector focused on pharmaceutical policy and the financing of diagnostic and treatment services through the General Health Insurance Company, as well as the financial management of Bratislava Ionic Technologies (BIONT) (BIONT). At the same time, it is concluding follow-up audits related to the electronic toll collection tender at the National Motorway Company and projects of the Ministry of Culture, including the reconstruction of Krásna Hôrka Castle and Spiš Castle. “The Supreme Audit Office closely monitors whether public resources are used efficiently, transparently and in compliance with applicable regulations, which in such turbulent social and economic times is crucial for public trust in the functioning of state and public administration and for the long-term sustainability of public finances,” the Vice-President added.

Through its audits, the Office aims primarily to highlight the value that public policies deliver to citizens. “We are in a period of public finance consolidation, during which the financial burden is being transferred to citizens. This makes it all the more important to identify decisions, expenditures and policies that fail to deliver the expected benefits, do not improve quality of life and create additional risks from the perspective of long-term public finance sustainability,” Vice-President Ivančo concluded, adding that although this is a demanding task, it is essential to fulfilling the SAO’s mission – to provide the public with professional, independent and objective assessments.