The audit confirmed a positive development in financial management and the stabilisation of the state-owned enterprise’s positive financial results. On the other hand, a persistent negative issue remains the fact that the Ministry of Transport of the Slovak Republic does not provide LPS with compensation for costs incurred in providing air navigation services to flights exempt from charges, such as humanitarian or government flights. Under the applicable implementing regulation of the European Commission, Member States are obliged to reimburse the financial costs associated with providing services, for example to government flights. Slovak legislation, however, only refers to the possibility of reimbursing such expenses.

“According to the latest findings of auditors, the total amount for services provided to flights exempt from charges that were not reimbursed by the ministry reached nearly EUR 6.4 million by the end of 2024,” stated Ľubomír Andrassy, President of the Slovak national auditors, referring to the audit conclusions. He added that “in this area, it is undoubtedly necessary to align national legislation not only with European rules, but also with the principle of equal treatment for all users of Slovak airspace and the services provided by Air Navigation Services.”

Cost-efficiency and an adequate level of profit of LPS are subject to strict European regulatory rules. A key factor is that if the enterprise’s profit exceeds 4.4% of planned costs, the level of en-route charges for aircraft overflights is reduced in subsequent years. This fact must also be taken into account when increasing traffic volumes. Implementing performance plans for national air navigation services are generally approved in five-year cycles. Slovakia has still not approved its Performance Plan for the period 2025–2029.

“Despite the efforts of the competent authorities to increase the capacity of our airspace, we must draw the attention of Members of Parliament to the existence of significant reserves in the system of coordinated procedures and in the promotion of Slovakia’s economic interests in the provision of air navigation services before the relevant bodies of the European Commission or within the international organisation Eurocontrol,” emphasised Ľ. Andrassy. For this reason, the Supreme Audit Office recommends that the parliamentary committee for economic affairs oblige the Minister of Transport to clearly define the competences and responsibilities of the institutions involved in the preparation of the national performance plan, namely coordination between the ministry, the Transport Authority and the state-owned enterprise LPS. It is also essential to ensure active representation of Slovakia’s economic interests before the relevant European bodies.

Within its investment plan, the enterprise schedules technical and investment development sufficiently in advance to ensure an adequate level of quality of the services provided. Due to a significant loss of revenue in the period 2020–2022, the launch of new investment projects was postponed until after 2024. In 2024, for example, radio navigation equipment (Instrument Landing System – a system for precision approach and landing) was purchased for the airports in Poprad, Žilina and Piešťany, which had been among unfinished investments. However, as of September 2025, liabilities related to unfinished investments were approaching EUR 9.4 million.

Based on their findings, auditors also warn of the risk of ensuring a sufficient number of air traffic controllers, particularly in view of the global shortage and competitive labour market. Recruitment for these positions is highly demanding, as is professional training. For instance, in May 2022, 164 candidates applied for a selection procedure for the Bratislava air traffic control centre. After initial tests, followed by psychological and medical examinations and physical tests, only 11 candidates remained. Following final personal interviews, six specialists entered employment and practical training. After completing the training, employment contracts with three employees were terminated, and only two of the candidates who applied in the 2022 recruitment process obtained an international air traffic control licence after more than two years.

Since April 2023, the Supreme Audit Office has been entrusted, through the Ministry of Transport, with representing Slovakia on the Audit Board of the European organisation EUROCONTROL, which coordinates and regulates the rules for the use of airspace. In the summer of 2025, a representative of the Slovak national auditors was elected Chair of the Audit Board, with a mandate lasting until mid-2027. The Board’s main tasks include the verification of financial statements, the en-route charges system, the organisation’s budget, and the conduct of independent and, above all, transparent audits of the organisation on a biennial basis. In terms of international recognition, this represents another significant expert position held by the Slovak audit institution on the international auditing stage.