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Act No. 39/1993
of the National Council of the Slovakia
of 19 January 1993
on the Supreme Audit Office of the Slovakia
as amended by the Act No 458/2000 Coll.
and the Act No 559/2001 Coll.
The National Council of the Slovakia has decided upon this law:
(1) The Supreme Audit Office of the Slovakia (hereinafter referred to as the "Office") shall be an independent governmental agency bound only by law.
(2) The seat of the Office is Bratislava.
(1) The Office shall audit the management:
a) budget resources which according to law are approved by the National Council of the Slovakia or by the Government of the Slovakia (hereinafter referred to as the "Government") including the means obtained by the municipalities and higher territorial units for execution of self-government and transferred exercise of state administration out of these budges,
b) property, obligations, financial means, property rights and public debts, statutory institutions and The National Property Fund of the Slovakia,
c) property, financial means and property rights of municipalities and higher territorial units which they have gained for settlement of expenses for transferred exercise of state administration,
d) property, obligations, financial means, property rights and debts for which the Slovakia has accepted guarantee,
e) property, financial means, property rights and debts, and financial means which were provided to the Slovakia, to legal persons or natural persons who are enterprising with resources of the state budget or disposing of the state property within development programmes or for other similar reasons from abroad.
(2) Within the scope of management audit under Paragraph 1 of this Act the Office shall audit:
a) the methods of levying and claiming taxes, custom duties, drafts, payments and fines forming the revenues of the state budget,
b) the execution and application of rights and obligations arising from financial and economic relations, resultant by management under Paragraph 1 of this Act, of which the State is a party
(3) For the purposes of this Act, funds of the European Communities and any other foreign funds provided for the projects based on international treaties shall also be regarded state budgetary funds.
(1) The Office shall represent the Slovakia in international organisations associating the supreme auditing institutions of member states.
(2) The Office shall cooperate with the supreme auditing institutions based in foreign countries under the applicable international treaties binding for the Slovakia. For this purpose, the Office can delegate its auditors to international auditing institutions.
(3) The Office shall apply the international auditing standards of the European Union and adapt them to the conditions in the Slovakia for the purposes of quality and professional competence.
The Office shall conduct the auditing in compliance with generally binding legal regulations, and in an economic, effective and purposeful manner.
The auditing activity of the Supreme Audit Office is related, in the extent stated in Article 2, to:
a) the Government of the Slovakia, ministries and other central bodies of the state administration of the Slovakia and bodies subordinate to them,
b) state bodies and legal persons if the function of a founder or an incorporator is pursued by a central body of the state administration or by other state body,
c) municipalities and higher territorial units, legal persons established by municipalities and legal persons established by higher territorial units,
d) state purpose funds, statutory institutions established by a law, , legal persons in which statutory institutions have a capital participation , legal persons with state capital participation,
e) The National Property Fund of the Slovakia, legal persons with capital participation of the National Property Fund of the Slovakia exceeding 50 % excluding natural monopoly and with capital participation of the National Property Fund of the Slovakia exceeding 34 %,
f) natural persons and legal persons.
(1) The Office shall prepare its Opinion concerning the Proposal of the State budget of the Slovakia and the Proposal of the Final State Budgetary Account of the Slovakia. The Office submits The Opinion concerning the Proposal of the State Budget of the Slovakia to the National Council of the Slovakia within the period under the special regulation.1e) The Office submits the Opinion concerning the Proposal of the Final State Budgetary Account to the National Council of the Slovakia within 30 days after the decision of the Government is made
(2) Upon request by the National Council of the Slovakia, the Office shall prepare an opinion concerning the Proposal of the State budget of the Slovakia.
(3) Based on the resolution of the National Council of the Slovakia, the Office shall conduct audit for the purposes of the National Council within the scope of its competencies.
(4) The Office shall submit to the National Council of the Slovakia a report on auditing results for the past calendar year not later than by the end of March of the following year. Such report on auditing results shall be submitted whenever so requested by the National Council of the Slovakia.
(5) Audit of the Financial Statement of the National Council of the Slovakia shall be conducted by an auditor designated by the Office.
(1) The Office shall carry out its activities through its officers, employees charged with auditing tasks (hereinafter referred to as "auditors") and other employees.
(2) The Office can contract auditing services of other persons who are not its employees (hereinafter referred to as "external specialists").
The Office shall consists of the following officers:
a) the Chairman of the Office (hereinafter referred to as "Chairman"),
b) the Vice-Chairmen of the Office (hereinafter referred to as "Vice-chairmen").
(1) The Office shall be headed by the Chairman as the statutory officer. The Chairman shall be deputized by designated Vice-Chairman.
(2) The Chairman and two Vice-Chairman shall be elected and recalled by the National Council of the Slovakia by secret ballot.
(3) The functional period of the Chairman and Vice-Chairmen is seven years.
(4) The Chairman and the two Vice-Chairmen may be elected to their offices for no more than two consecutive terms.
(5) The Chairman shall remain in office after termination of his/her term until a new Chairman has been elected by the National Council of the Slovakia.
Any citizen qualified to be elected to the National Council of the Slovakia may be elected to the office of the Chairman or Vice-Chairman.
(1) The post of Chairman and Vice-Chairman of the Office is incompatible with the discharge of a function in another public authority body, with an employment relation or with a similar labour relation, with an entrepreneurial activity, with a membership in the governing or control body of a legal person which performs an entrepreneurial activity, or with other economic or gainful activities, apart from the administration of his or her own property or scientific, pedagogical, literary or artistic activity. Moreover the Chairman and Vice-Chairman of the Office shall not be eligible to any positions and activities set forth in special regulation.
(2) If elected Chairman or Vice-Chairman of the Office is a member of any Political Party or Movement he is obliged to resign within 30 days after election to this position.
The auditors shall be persons without reproach who have the appropriate education and experience in the areas within the scope of the auditing competence of the Office.
(1) The office of the Chairman and the Vice-Chairmen shall be terminated by
a) expiration of the official term, unless otherwise provided by this Act,
b) resignation
c) recall from office
(2) The Chairman or a Vice-Chairman shall be recalled from office by the National Council of the Slovakia when
a) he/she has been lawfully convicted of an intentional crime,
b) he/she had held office or performed activities incompatible with the office of the Chairman or Vice-Chairman under Article 10
c) he/she has not exercised the duties set forth by this Act.
(3) The Slovak National Council can recall the Chairman or the Vice-chairman if he/she has not performed his/her office for a period over six consecutive calendar months.
(4) The Slovak National Council can suspend the performance of official duties of the Chairman or Vice-Chairman, if a criminal prosecution has been brought against him/her.
(1) The Office shall submit to the National Council of the Slovakia the opinions and reports under Article 5 when so requested by the National Council.
(2) The Chairman shall inform the National Council of the Slovakia and its appropriate bodies of the findings and the facts related to the accounting activities.
The Chairman shall have the right to be present at the debates of the Slovak National Council and its bodies and also at the meeting of the Government.
(1) In conducting auditing tasks, the auditors shall be obligated
a) to inform the statutory bodies of the audited entity of the object and purpose of the review and present a written authorisation to carry out the audit.
b) to show the audit evidence in a true, complete and justifiable manner,
c) to prepare a report of audit results and, if necessary, also a partial report, and any possible amendments thereto. These documents must contain, in particular, a description of the facts discovered, and where a violation of statutory regulations have occurred, an indication of the provisions violated. Any deficiencies identified in the partial report must be documented also in the report of audit results with reference to the partial reports.
d) to submit the report of audit results, (partial report) and amendments thereto, if any, to the statutory bodies of the audited entity for notification with the audit report contents,
e) to enable to the statutory body of the audited entity after being acquainted with the report of audit results (partial report), to present, within a specified time, written objections against the truth, completeness and justification of the audit findings,
f) to review the justification of the objections and to notify the statutory body of the audited entity to review results; such notification shall be a part of the report of audit results (a partial report),
g) to discuss the report and its amendment, if any, with the statutory body of the audited entity and make a memorandum through which the Office shall obligate the statutory body of the audited entity to submit, within a specified time, a written statement of the measures taken to remove the deficiencies identified by the audit and a written statement of the discharge of these measures,
h) to make a record of examination results and to acquaint the statutory body of the audited entity therewith, when no deficiencies have been found,
i) to draw a progress report of the examination of the situation directly on the site, when auditing cannot be supported by written evidence; such report must be signed by all persons directly participating in the examination of the situation,
j) to submit to the statutory body of the audited entity a copy of the report of audit results (a partial report, a progress report, a record of examination results) and the amendments, if any,
k) to respect the rights of the audited entity, its employees and third parties concerned.
(2) The duties of the auditors of the Office set forth in paragraph (1) shall apply, as appropriate, also to external specialists.
(3) The audit shall be completed on the day when a memorandum on discussions on the report has been made or when the report of audit results has been submitted to the statutory body of the audited entity. The report shall be deemed discussed even when the statutory body of the audited entity has refused to sign the memorandum. This shall be noted in the memorandum. Such refusal to sign the report of audit results, a partial report and any amendment thereof or a memorandum on discussions of the report shall have no impact on the consequences resulting from the conclusions contained in these documents.
(1) The Chairman and the Vice-Chairmen must keep in secret the information obtained in the performance of their official duties. In matters of public interest and for the purpose of information of the public, the Chairman or the Vice-Chairman authorized by the Chairman shall disclose to the public the information obtained from the auditing activities. The Chairman or the Vice-Chairman authorized by the Chairman shall be bound by a special law ) upon request, to make access to the audit results of a particular audit and the measures taken to remove the deficiencies identified by the audit, as well as a written statement of the discharge of these measures [Article 18, letter (e)].
(2) The auditors and external specialists must keep in secret the information obtained in the performance of the audit, unless exempted in writing by the Chairman or the Vice-Chairman authorized by the Chairman in general interests or for the purpose of information of the public.
(3) The duty of secrecy shall continue also after the termination of office, employment relation or a contract of services.
(4) The duty of secrecy concerning national or professional secrets ) shall not be affected by this law.
(1) On conducting the audit, the auditors shall be authorized
a) to enter the buildings, facilities and premises of the entity under audit,
b) to require, within a reasonable time specified by the Office, summary documents and other documents including computer-based data, irrespective of the degree of confidentiality,s of the -------------
c) to receive the original documents and other materials necessary for the auditing purposes, and to endorse such receipts,
d) to require from the audited entities or their employees oral or in written information, within a reasonable time specified by the Office, of the complete and correct information, statements and explanations concerning the facts under audit and/or the deficiencies identified by the audit.
(2) The powers of auditors set forth in paragraph (1) shall apply also to external experts.
(3) In relation to the conduct of audit, the auditors shall be considered to be acting as public officials.
The audited entities and their employees shall be obligated
a) to provide the necessary assistance to the auditors in agreement with their powers under Article 17 of this Act,
b) to arrange for an appropriate environment for the execution of audit and the preparation of its findings,
c) to abstain from any activity which might thwart the execution of audit,
d) to attend, on the specified day, the discussion on the report of audit results and its amendment at the place designated by the Office, e) to present to the Office, at the time specified by the Office, a written statement of measures taken to remove the deficiencies identified by the audit, and a written statement of the discharge of these measures
(1) The audit may not be carried out by any auditor or external specialist whose impartiality in regard to his/her relation to the audit tasks, the entity under audit or their employees could be questioned.
(2) The auditors or external experts shall promptly inform the Chairman of any matter causing doubt as to their impartiality.
(3) The audited entity can make written objections against bias of an auditor or external specialist. Objections so made shall have no deferring affect.
(4) Pending a decision on the objections against bias, an auditor or an external specialist can carry on only auditing procedures, which could not be delayed.
(5) The objections against bias shall be resolved by the Chairman within three working days.
(6) The general statutory rules governing administrative procedure ) shall not apply to the decision made under paragraph (5).
(1) The Office shall inform of any deficiencies identified by the audit to the agency acting on behalf of the State in relation to the activities of the audited entity. Any deficiencies in the activities of governmental departments shall be communicated to the appropriate authority of the state administration. Any deficiencies in the activities of central governmental departments shall be communicated to the Government.
(2) The agency to which deficiencies identified by the audit have been communicated by the Office shall be bound, within limits of its powers, to provide for the removal of the deficiencies within the time specified by the Office, and to submit, without any delay, to the Office a written report thereof.
(3) In the case of the Government's failure to fulfill their obligations under paragraph (2), the Chairman shall consult the matter with the Prime Minister. When no agreement can be reached, the Chairman shall submit the matter to the National Council of the Slovakia.
(4) In case that the deficiencies identified by the audit have been communicated to an agency other than the Government and this agency fails to carry out its obligations under paragraph (2), the Chairman shall submit the matter to the Government for measures to be taken to resolve the matter. The Government shall inform the Office of the measures so taken. If the Government fails to take the measures necessary for the resolution of the matter, the matter shall be submitted to the National Council of the Slovakia by the Chairman.
(5) Where the Office finds that the audited entity has failed to discharge the measures taken to remove the deficiencies identified by the audit, the Office shall apply the procedure under paragraph (1). The agency to which the Office has communicated the failure to discharge the measures, shall be obligated to remedy the situation within the time specified by the Office. If the agency fails to remedy the situation, the Office shall apply the procedures under paragraphs (3) and (4).
(1) An individual person, who has thwarted the performance of the audit by not discharging the obligations under Article 18 and Article 22 Paragraph 1 of this Act, can be ordered to pay a fine up to SKK 10,000.
(2) Where the obligations have not been discharged within a newly specified time, the fine can be imposed again.
(3) The fine can be imposed within two months after a violation of legal obligation was found but not later than twelve months after a violation of legal obligation occurred.
(4) The aggregate amount of fines imposed under paragraphs (1) and (2) shall not exceed SKK 20,000.
(5) When deciding on the imposition of a fine, the Office shall act as a central governmental authority. When imposing a fine, the general rules of administrative procedure shall apply.
(6) The fines shall be incomes of the state budget of the Slovakia.
(1) The entities, to which the auditing powers of the Office under Article 4 of this Act apply, shall be obligated to present to the Office the information, documents and explanations related to the exercise of these powers, when so requested by the Office.
(2) In fulfilling the tasks of governmental control, the authorities of state administration shall be bound to cooperate with the Office, in particular by securing the execution of audit and presentation of the materials resulting therefrom.
The entities authorized to take budgetary measures, to allow spending not provided for in the state budget and to bind budgetary funds shall be obligated to inform the Office of any such action made.
The Chairman shall issue the Internal Rules of the Office establishing the relations of its governing bodies and their subdivisions.
If the Chairman or Vice-Chairman of the Office elected in accordance with regulations valid at the time of their election is a member of any Political Party or Movement shall resign within 30 days after election to this position.
The Act of the National Council of the Slovakia No. 303/1995 Coll. on the Budgetary Rules in wording of the Act of the National Council of the Slovakia No. 386/1996 Coll, the Act No. 358/1997 Coll., the Act No. 377/1998 Coll., the Act No. 348/1999 Coll., the Act No. 441/2000 Coll. and the Act No. 169/2001 Coll. shall be amended as follows:
In Article 44 Paragraph 2 are insert the words: "with the exception of the budgetary chapter the Supreme Audit Office" and the following sentence is added at the end: "The audit of management of the state budget means in the Supreme Audit Office of the Slovakia executes the National Council of the Slovakia or entrusted authority".
The Chairman of the Government is empowered to announce full wording of the Act of the National Council of the Slovakia No. 39/1993 Coll. on the Supreme Audit Office of the Slovakia in the Collection as resulted from the changes and replacements according to the Act No. 458/2000 Coll. and to this Act.
This Act shall enter into force on 15 February 1993.
Act No 458/2000 Coll. entered into force on January 1, 2001.
Act No 559/2001 Coll. entered into force on January 1, 2002.
Ivan Gašparovic, s. m.
Vladimír Meciar, s. m.
