Among the newly scheduled audits, auditors will review contractual arrangements at Slovak Television and Radio (STVR), assess the implementation of corrective measures related to healthcare reimbursement mechanisms, and examine the management of state material reserves. Some of these audits were included in response to public submissions. The Office will also examine the operation of registered social enterprises, the management of water reservoirs serving as strategic sources of drinking water, and the government's one-stop service centre project.

A major new audit topic this year concerns contractual arrangements within Slovak Television and Radio. Auditors will assess whether contracts were concluded and implemented in compliance with applicable legislation and whether public resources were managed in accordance with the principles of sound financial management.

The audit was added to the Office's work programme following a public submission and consultations with law enforcement authorities. The updated plan also includes two follow-up audits designed to assess how audited entities have implemented recommendations issued in previous audits.

“In the healthcare sector, we will revisit reimbursement mechanisms under the public health insurance system and the financing of hospital services. We will assess whether, and to what extent, the measures adopted in 2024 to improve the transparency and efficiency of public health insurance spending have been implemented,” said Jaroslav Ivančo, Vice-President of the Supreme Audit Office and Chair of its Planning Council.

Auditors will also return to the Administration of State Material Reserves of the Slovak Republic to evaluate the effectiveness of corrective measures and the country's preparedness for emergency situations, with particular attention to selected emergency reserves.

Another strategic priority for the SAO is the audit of water reservoirs used as drinking water sources. Auditors will assess the governance of these assets, their long-term sustainability, the implementation of investment, repair and maintenance plans, as well as measures ensuring reservoir safety. The objective is to identify risks that could undermine the long-term sustainability of these reservoirs and their capacity to provide a reliable supply of safe drinking water. The audit builds on previous reviews of water utility companies and water infrastructure development.

The national external audit authority will also review the government's one-stop service centre project. This audit follows up on the Office's 2017 audit of the ESO public administration reform programme and will assess whether the measures adopted have improved service delivery to citizens and whether the reform has resulted in a more efficient system of public service provision.