Legal Framework



Constitution of the Slovak Republic (.PDF / 128kB)

note: Articles concerning SAO SR No 60 – 63


Act on the Supreme Audit Office of the Slovak Republic 

Act of The National Council of The Slovak Republic on The Supreme audit office of The Slovak Republic (.PDF/ 506kB)


What is/is not within the SAO SR mandate

audits the management of the funds and property of the 

  • State;
  • Regional administration units;
  • European Communities and any other foreign funds provided for financing projects on the basis of international treaties.

applies its audit competence to the

  • Government of the SR;
  • Ministries;
  • Other State authorities and other State administration authorities;
  • Municipalities;
  • Upper-tier territorial units;
  • Special-purpose State funds;
  • Public law institutions established by law;
  • Legal institutions established by them or with their capital participation;
  • National Property Fund of the SR (NPF SR);
  • Legal entities holding the status of a natural monopoly with the capital participation of NPF SR exceeding 34%, other legal entities with the capital participation of NPF SR of at least 50%;
  • Legal entities carrying out activities in the public interest;
  • Natural persons and legal entities managing the public funds.

perform audit based on

  • Resolution of the National Council of the SR;
  • Audit plan of the SAO SR.

The audit plan for one and three years is based on

  • Own knowledge, experience and risk analysis;
  • Generalized suggestions from the natural persons and legal entities;
  • Suggestions from the State institutions;
  • International treaties with the other supreme audit institutions;
  • Information published in media.

Informs about audit results

  • National Council of the SR
  • Government of the SR, municipal and upper-tier territorial unit authority;
  • general public.

National Council of the Slovak Republic

  • sole entity that, after adopting a resolution in matter, can ask SAO SR to perform an audit;
  • discusses SAO SR annual audit report at its plenary session;
  • discusses SAO SR opinion on the state budget proposal;
  • discusses SAO SR opinion on the final state account;

Supreme Audit Office has no competence to:

  • Handle the complaints in general, also consumer related;
  • Change the decisions of Courts or administration authorities;
  • Investigate the suspicion of the crime being committed;
  • Deal with the civic-legal or trade-legal disputes;
  • Deal with the employment related legal disputes;
  • Deal with the personal estate problems including apartments and related services;
  • Control or audit management private firms property management;
  • Control or audit the assessment of the pensions or other welfares;
  • Review the Act on Free Access to Information violation by other public administration authorities.