SNG and SNM are among the key institutions responsible for safeguarding and presenting cultural values in Slovakia. The Museum focuses on the protection, research and restoration of national cultural and natural heritage, while the Gallery collects and provides access to both national and international visual art. Their activities are methodologically guided and financed by the Ministry of Culture.

Auditors therefore carried out a comprehensive review of the management of public funds, including the restoration of Krásna Hôrka Castle and Spiš Castle, assessing the effective and purposeful use of approximately €51 million annually. The audited period covered the years 2022–2024, while the restoration projects of both castles were reviewed over the entire duration of their implementation.

The audit identified fundamental deficiencies in the Ministry’s steering and coordination role.

“Ministerial decisions were often taken in an uncoordinated manner and without continuity with previous decisions. The Ministry failed to establish a management and financing framework for institutions under its authority that would enable financial planning, development and thus create conditions for efficient management,” said Jaroslav Ivančo, Vice-President of SAO SR.

At the Slovak National Gallery, financial management failed during the audited years and the internal control system was ineffective. In 2025, the organisation’s operations were negatively affected by exceptionally high staff turnover, reaching almost 55%. State auditors identified breaches of financial discipline amounting to €232,000 related to advance payments, unjustified bonuses and direct contract awards. Deficiencies were also found in budgeting, accounting, VAT handling and the publication of contracts.

Serious shortcomings were also linked to the reconstruction of the Gallery’s premises, where costs increased from €38 million to nearly €72 million. Public procurement procedures failed to comply with statutory requirements, resulting in breaches of financial management rules.

At SNM, the audit uncovered failures in strategic planning and investment management. Weak project governance, personnel changes and related documentation transfers, shortcomings in contractual relations and insufficient project preparation contributed to delays and rising overall costs. The Audit Office identified breaches of financial discipline amounting to nearly €162,000.

Several court proceedings related to project implementation are ongoing and may impose additional burdens on the state budget. A serious finding concerned the condition of cultural heritage management. The Museum’s headquarters building in Bratislava suffers from structural problems, and at the time of the audit its emergency condition posed a safety risk to visitors.

During the audit period, the Museum managed more than four million collection items, whose artistic value is threatened by inadequate storage conditions.

“Long-term neglect of cultural monuments leads to their gradual degradation and, in some cases, even fatal damage. Historic buildings under the Museum’s administration thus become inaccessible to the public, and failure to carry out regular maintenance increases future restoration costs. Another negative consequence is the declining attractiveness of regions and the weakening of tourism development potential,” stated J. Ivančo.

A further serious shortcoming at both SNG and SNM was the ineffective internal control system, which performed only a formal function. Without strengthening it, transparent and economical management of cultural institutions cannot be ensured.

Insufficient coordination and management by the Ministry were also evident in the restoration of significant national cultural monuments. The Ministry transferred full responsibility for the restoration of the castles to the National Museum without ensuring adequate qualified personnel capacity to manage long-term investment projects.

In the Spiš Castle project, the audit noted prolonged inactivity by both the Ministry and the Museum in addressing the critical condition of the Romanesque Palace. The restoration was accompanied by public procurement problems, legal disputes, termination of the contractor’s contract due to delays and disagreements over the quality of works.

According to the national authority for external audit, the restoration of Krásna Hôrka Castle represents a model example of poor practice and failed project management of a major state heritage site. The situation was negatively affected by frequent staff changes without proper handover of documentation, weak oversight, unclear accountability and contractual shortcomings.

Despite sufficient funding, the castle remains closed to the public fourteen years after the fire. The restoration has been significantly prolonged, costs have increased, legal disputes have multiplied and the degradation of the monument continues, adversely affecting regional development and tourism.

SAO SR therefore recommends systematically linking the management of national cultural monument restoration with the governance of large-scale investment projects within the Ministry of Culture. At the same time, the Ministry should adopt organisational, procedural and control measures to accelerate the completion of the restoration of Krásna Hôrka Castle.

The Ministry of Culture should also temporarily strengthen its oversight of subordinate organisations in order to prevent further failures and restore public confidence in their management.