Interreg is a key instrument of the European Union (EU) to support cross-border cooperation through project funding. It focuses on common challenges in areas such as healthcare, environment, research, education, transport and sustainable energy. Interreg programmes are financed by the European Regional Development Fund, which supports the balanced development of EU territories. Compared with centrally managed programmes, Interreg V-A offers greater flexibility for regions, but it is also more complex and comes with differences in programme management.

The national authority for external audit identified several shortcomings in the management and implementation of Interreg V-A programmes. The Ministry of Investment, Regional Development and Informatics as the managing authority failed to meet its internal deadlines for processing payment claims, exceeding them by 11 to 16 working days – not considered a serious systemic deficiency. Discrepancies were found in management documentation and data and documents were not published in the central information system. On the part of beneficiaries – including regional governments, municipalities, public institutions and civic associations – violations of the Act on Budgetary Rules of Public Administration were identified. In addition, contracts were not published in the central register and contractual deadlines were exceeded by up to 210 days, which auditors consider a significant risk with an impact on system efficiency. The approval process from submission to final project approval could take more than a year, discouraging many potential applicants.

Another challenge was the need for project co-financing, as applicants were required to secure their own share of funding. For many municipalities and organisations this proved problematic and forced them to seek external sources. The reimbursement system was also complex, with reporting and fund drawdown often cumbersome and lengthy. In many cases this resulted in an additional financial burden for beneficiaries. The audit further pointed to deficiencies in the submission of payment claims and non-compliance with obligations under the Beneficiary’s Manual.

Auditors also examined the project for the construction of the Dobrohošť–Dunakiliti pedestrian and cycle bridge, designed to connect the EuroVelo 6 cycle route in Slovakia and Hungary, link into the pan-European TEN-T network and increase the density of border crossings. The audit revealed that project implementation by the state enterprise Vodohospodárska výstavba (Water Management Construction) during the 2014–2020 programming period failed due to lengthy procurement procedures and the contractor’s non-compliance with contractual obligations. As a result, the state enterprise did not use the approved EU funds. The new completion date is 15 February 2027, with a risk that if missed, already drawn EU funds will have to be returned. The enterprise was originally entitled to use €8.86 million of EU funds, but in reality only €3.27 million was spent. Out of eight measurable indicators, most were achieved, but the key objective – a shorter and safer connection between Slovakia and Hungary – was not met by the end of 2023.

As the SAO audit showed, the Ministry of Investment as managing authority for cross-border cooperation with Austria and the Czech Republic has so far failed to adequately respond to the problems from the previous 2014–2020 period, which may negatively affect the implementation of the current programme. By the end of July 2025, only €1.8 million had been drawn under Interreg SK–CZ, just over 2 per cent of the allocation. For cooperation with Austria, less than €93,000 had been used, representing 0.17 per cent. “To meet the milestones, it is necessary to significantly accelerate fund absorption, otherwise there is a risk of funds remaining unused and programme objectives unmet. By the end of this year, more than €6.5 million must be cumulatively absorbed, and by the end of next year almost a further €27 million,” explained SAO Vice-President Henrieta Crkoňová. Auditors recommend that the Ministry of Investment make use of experience from the audited Interreg V-A projects of the previous period. “Despite shortcomings on the part of beneficiaries, these examples of good practice may help accelerate project implementation, and thus also the absorption of EU funds within the 2021–2027 programming period,” she added.

In its survey, the audit office contacted 320 beneficiaries of support from cross-border cooperation programmes. The results showed that up to half of them used external consultants in preparing their applications for non-repayable financial contributions. This is despite the fact that the programme has been operating in Slovakia for 20 years and is now in its third programming period. At the same time, the Ministry of Investment operates eight regional centres offering free advisory services in this area. According to beneficiaries, the main reasons for using external consultants were the high administrative demands, weak communication from the Ministry, and differences in legislation between Slovakia and partner countries.