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On the basis of Article 4 of the Court of Audit Act (Official Gazette of the Republic of Slovenia, No. 48/94), the Court of Audit of the Republic of Slovenia adopted the Rules of Procedure of the Court of Audit of the Republic of Slovenia on 16 February 1995, and Amendments to the Rules of Procedure on 9, 15, 16 and 22 March 1992, resulting in the following final wording:
Article 1
These Rules of Procedure regulate the organization and the manner of work of the Court of Audit of the Republic of Slovenia.
Article 2
The Court of Audit of the Republic of Slovenia (hereinafter referred to as the Court of Audit) has a round seal with the coat-of-arms of the Republic of Slovenia impressed in the middle and the text 'Republika Slovenija, ra~unsko sodi{~e, Ljubljana' (Republic of Slovenia, Court of Audit, Ljubljana) written around the coat-of-arms.
Article 3
The official language of the Court of Audit shall be Slovene.
In cases where the audited entity has its seat in a municipality in which Italian ethnic community lives, and that entity conducts business in Italian, the Court of Audit shall, upon the request of the audited entity, issue its report on the control procedure both in Slovene and Italian language.
In cases where the audited entity has its seat in a municipality in which Hungarian ethnic community lives and that entity conducts business in Hungarian, the Court of Audit shall, upon the request of the audited entity, issue its report on the control procedure both in Slovene and Hungarian language.
Article 4
In performing its duties, the Court of Audit shall protect state, official, business, industrial and military secrets of controlled legal entities.
The President of the Court of Audit shall, in a special act, determine which data of the Court of Audit shall be considered official secret. The measures or the procedure for their protection shall be provided for in the same act.
Article 5
The Court of Audit shall inform the public about its work and findings, obtained by exercising control over business operations of individual legal and other entities in the manner provided for by these Rules of Procedure.
Article 6
The Court of Audit shall cooperate with comparable institutions in other countries and actively participate in appropriate international organizations.
Article 7
The Court of Audit shall organize its work by establishing a suitable number of audit sections and a general administration department.
Audit sections shall carry out control over business operations of legal and other entities mentioned in Article 19 of the Court of Audit Act. Audit sections shall be determined according to functional principle. Each audit section shall cover a specific area of public expenditures.
The general administration department shall perform legal, administrative, personnel, accounting, information and administrative-technical services for all audit sections.
The Court of Audit shall have the Large Senate composed of all members of the Court of Audit. The Large Senate shall:
(1) adopt the Rules of Procedure;
(2) on the proposal of the President of the Court of Audit, adopt each year's programme of work of the Court of Audit (hereinafter referred to as the annual programme);
(3) monitor the implementation of the annual programme;
(4) on the proposal of the President of the Court of Audit, approve the annual report on the work of the Court of Audit;
(5) on the proposal of the President of the Court of Audit, adopt the annual financial plan of the Court of Audit;
(6) approve the annual accounts of the Court of Audit;
(7) discuss auditing standards;
(8) decide on the submitting of a request to initiate the procedure for the assessment of constitutional and legal validity of a law or regulation;
(9) on the proposal of the President of the Court of Audit, appoint and dismiss the Secretary General of the Court of Audit;
(10) on the proposal of the President of the Court of Audit, appoint and dismiss senior civil servants of the Court of Audit;
(11) approve training programmes for auditors;
(12) decide on other matters within its scope of competence.
The Large Senate shall discuss on individual issues and take decisions at its sessions. Decisions shall be taken by public voting. A proposal put to the vote shall be adopted if voted for by the majority of all members of the Court of Audits.
Sessions of the Large Senate shall be convened and chaired by the President of the Court of Audit, unless otherwise provided herein.
The President of the Court of Audit shall:
(1) manage operations and organize the work of the Court of Audit;
(2) act for and represent the Court of Audit;
(3) determine audit sections;
(4) determine which member of the Court of Audit shall manage each individual audit section;
(5) coordinate the work of audit sections;
(6) propose to the Large Senate the adoption of the annual programme;
(7) propose to the Large Senate the annual report on the work of the Court of Audit for approval and present it to the National Assembly;
(8) adopt the act on the internal organization and job description and classification in the Court of Audit;
(9) issue other by-laws and individual acts which rule the operations of the Court of Audit;
(10) decides on the use of resources in accordance with
the annual financial plan;
(11) issue auditing standards;
(12) propose to the Large Senate the appointment and dismissal of the Secretary General and senior civil servants;
(13) issue decrees on the appointment of the Secretary General and senior civil servants;
(14) issue decisions on the classification of senior civil servants in salary brackets;
(15) issue decrees on salaries of the Secretary General and senior civil servants;
(16) appoint independent specialists and experts;
(17) issue opinions and standpoints concerning the scope of activities of the Court of Audit;
(18) issue obligatory instructions;
(19) decide on other matters which, by the law or by these Rules lie within the scope of his responsibility.
Article 10
In cases when the President of the Court of Audit is absent or prevented, the Deputy President of the Court of Audit shall act for him.
Article 11
Audit sections shall carry out control over business operations of legal and other entities in accordance with the annual programme. The work of the audit section shall be managed and organized by a member of the Court of Audit.
The jobs and positions of auditors and other employees shall be defined in the act on job description and classification for each audit section. They shall be defined by the President of the Court of Audit on the proposal of the competent member of the Court of Audit.
Auditors shall have the status of senior civil servants and may be appointed to one of the following titles:
(1) assistant auditor;
(2) auditor;
(3) senior auditor;
(4) audit counsellor.
The appointment as assistant auditor may be obtained by any person who has completed tertiary education and gathered sufficient number of point with which audit achievements are measured.
The appointment as auditor may be obtained by any person who has completed tertiary education, passed the examination of professional ability and gathered sufficient number of points with which audit achievements are measured.
The appointment as senior auditor may be obtained by any person who has completed tertiary education, passed the examination of professional ability and gathered sufficient number of points with which audit achievements are measured.
The appointment as auditor counsellor may be obtained by any person who has passed the examination of professional ability, taken a master's or doctor of science degree and gathered sufficient number of points with which audit achievements are measured.
The rating of audit achievements and the number of points required for the appointment to a particular title shall be defined by a special act issued by the President of the Court of Audit.
The President of the Court of Audit shall issue the Rules on the examination of professional ability for auditors.
Audit sections may engage external associates and organizations to perform particular tasks in the control procedure.
Article 12
The Court of Audit has s Secretary General who shall be appointed for a term of four years.
The appointment as Secretary General may be obtained by any citizen of the Republic of Slovenia with at least university degree in law, who has passed the examination in court practice and has been for at least five years working in the government administration.
The Secretary General of the Court of Audit shall:
(1) assist the President of the Court of Audit with organizing the operations of the Court of Audit;
(2) manage and organize the work in the general administrative department of the Court of Audit;
(3) ensure legal implementation of decisions which refer to the operations of the Court of Audit;
(4) issue decrees on the employment of civil servants and professional and technical staff;
(5) issue decisions on the classification of civil servants and professional and technical staff into salary brackets.
He shall be responsible for his work to the President of the Court of Audit.
The provisions of Articles 71 and 79 of the Constitutional Court Act shall be applied accordingly regarding the entitlement of the Secretary General to receive salary, emoluments and remunerations.
Article 13
The rights which by the law are incumbent on the head with regard to employment shall be exercised by the Secretary General of the Court of Audit; and the powers of the Government of the Republic of Slovenia by the Large Senate of the Court of Audit.
Article 14
The Court of Audit shall carry out control over business operations of legal and other entities on the basis of the annual programme. The annual programme comprises regular and periodical controls. It shall determine legal and other entities in which the control shall be carried out, as well as the type, scope and timing of individual control activity.
Regular controls are the controls conducted in legal entities referred to in paragraph (4) of Article 21 of the Court of Audit Act. Periodical controls are all other controls of legal and other entities determined in accordance with paragraph (7) of Article 21 of the Court of Audit Act.
The Court of Audit conducts two types of control: auditing and inspecting.
As to the scope, control shall be all-comprising or selective.
When determining the annual programme, the Court of Audit shall also decide about possible requests for audits submitted by the National Assembly, Government, competent ministries or local government bodies.
Article 15
The president of the Court of Audit shall issue obligatory instructions for the performance of control over business operations of legal and other entities.
The provisions of the Law on General Administrative Procedure shall apply accordingly for any issue referring to the control procedure and not ruled by the Court of Audit Act or by these Rules.
Article 16
The President of the Court of Audit shall appoint independent specialists and experts to perform certain professional tasks in the control procedure.
Renowned specialists in particular fields may be appointed as independent specialists or experts of the Court of Audit.
The Court of Audit shall keep a directory of appointed independent specialists and experts.
Article 17
Members of the Court of Audit may not make decisions in control procedures in cases determined in Article 30 of the Court of Audit Act.
The President of the Court of Audit shall decide on the elimination of a member. The Large Senate shall decide on the elimination of the President of the Court of Audit.
The session at which the Large Senate shall decide on the elimination of the President shall be convened by the Deputy President of the Court of Audit.
Article 18
On the basis of the annual programme, a member of the Court of Audit shall issue the ruling on the carrying out of the control. The ruling shall define the audited entity and the type, scope and timing of the control.
The entity concerned may, within eight days after having received the ruling, make an objection with the Court of Audit. The objection, however, shall not stay the carrying out of the control. A three-member senate appointed by the President of the Court of Audit shall decide on the objection. Decision must be taken within eight days after the receipt of the objection.
Article 19
The actions of a control procedure shall be carried out by an auditor of the Court of Audit on the basis of the authorization issued by a member of the Court of Audit (hereinafter referred to as the authorized auditor).
In carrying out the actions of control procedure the authorized auditor has to follow the instructions referred to in paragraph (1) of Article 15 hereof as well as the instructions and guidance of the competent member of the Court of Audit.
In cases when the Court of Audit engages authorized audit companies, their report shall have the status of a record on the control conducted.
Article 20
The examination of bookkeeping and other documents, inspection of premises, facilities and equipment, as well as other tests performed with the audited entity shall be conducted in a manner to identify all facts and gather every evidence necessary for the decision-making in the control procedure.
The actions shall be carried out in a manner that the audited entity is as little as possible disturbed at its work and business operations. A representative of the audited entity may be present all the time.
The examination conducted shall be kept in a record, signed by all those present at the examination.
The audited entity shall be obliged to present any documents issued in a foreign language to the Court of Audit in the authorized translation into the Slovene language.
Article 21
If the control procedure requires expert knowledge which the authorized auditor does not have the procedure shall be conducted with the assistance of an expert determined by the competent member of the Court of Audit. He shall be chosen from among the independent specialists and experts entered into the directory of the Court of Audit. The competent member of the Court of Audit shall issue a special ruling on this and deliver it to the audited entity.
The audited entity may file an objection against the choice of the expert and propose another expert from among the independent specialists and experts entered into the directory of the Court of Audit. The objection must be filed within eight days after the receipt of the ruling mentioned in paragraph (1) hereof. A three-member senate appointed by the President of the Court of Audit shall decide on the objection. The decision must be made within eight days after the receipt of the objection.
Article 22
The order for remedial actions under Article 26 of the Court of Audit Act and other decisions in the course of the control procedure shall be issued by the competent member of the Court of Audit by rulings. The ruling shall contain the statement of reason and instructions about the right to object.
A three-member senate appointed by the President of the Court of Audit shall decide on the objections mentioned in paragraph (1) hereof. The decision must be made within eight days after the receipt of the objection.
If material irregularities, losses or frauds have been found in the course of the control procedure the three-member senate may decide that the Court of audit shall propose that responsible persons and accountants be relieved of their duties pursuant to Article 33 of the Court of Audit Act.
The responsible person or accountant may file an objection with the five-member senate within eight days. The senate must take decision within fifteen days.
Article 23
After the authorized auditor has completed all actions imposed on him under the obligatory instructions mentioned in paragraph (1) of Article 15 hereof and instructions mentioned in paragraph (2) of Article 19 hereof, he shall draw up a protocol on the control conducted.
On the basis of the protocol mentioned in the previous paragraph, the member of the Court of Audit shall issue a preliminary report.
The preliminary report shall contain the findings, the opinion on business operations of the audited entity, and recommendations to the audited entity.
The preliminary report shall be delivered to the audited entity that, within fifteen days, may express its opinion in writing and give comments if it does not agree with the findings.
In case that the audited entity does not submit any written comments, the competent member of the Court of Audit shall state that the preliminary report has become final.
The competent member of the Court of Audit may reject the comments which were submitted to late or those submitted by an unauthorized person by a ruling.
Objection may be filed against the ruling mentioned in the previous paragraph. The three-member senate appointed by the President of the Court of Audit shall decide on the objection. The decision must be made within eight days after the receipt of the objection.
Article 24
If the audited entity submits the comments to the preliminary report on time the procedure of the first instance shall start. A three-member senate shall decide in the procedure of the first instance.
The President of the Court of Audit shall appoint the three-member senate by a ruling in which he determines the president, reporter and member. The reporter shall be the member who has issued the preliminary report. At least one member of the senate must be an authorized auditor.
The senate decides with the majority of votes of all members.
Article 25
The senate of the first instance shall first judge whether the actual state of affairs in the preliminary report has been correctly and fully stated and whether the substantive law has been applied appropriately.
If the actual state of affairs has not been correctly or fully stated in the preliminary report, or if a substantive provision has been incorrectly applied, the senate shall judge whether the controversial or missing findings are fundamental to the formation of the opinion on business operations of the audited entity. A finding shall be regarded fundamental to the formation of the opinion on business operations of the audited entity when the opinion rendered is different as to whether or not such a finding is taken into account.
If the actual state of affairs has not been correctly or fully stated, and the controversial or missing findings are fundamental to the formation of the opinion, the senate shall by ruling request supplements to the preliminary report. In such cases the supplements shall be considered integral parts of the preliminary report in the continuance of the procedure.
If the actual state of affairs has been correctly and fully stated, and substantive law appropriately applied, the senate shall judge whether the opinion in the preliminary report is appropriate.
If the actual state of affairs has not been correctly or fully stated in the preliminary report, but the controversial or missing findings are not fundamental to the formation of the opinion, the senate shall judge whether the opinion in the preliminary report is appropriate.
If the senate judges that the opinion in the preliminary report on business operations of the audited entity is appropriate it confirms the opinion of the preliminary report and issues the report about the procedure of the first instance.
If the senate judges that the opinion in the preliminary report on business operations of the audited entity is not appropriate it formulates a new opinion and issues the report about the procedure of the first instance.
The report about the procedure of the first instance shall contain the answers to the comments and statements of the audited entity.
The report about the procedure of the first instance shall be delivered to the audited entity which may file an objection within thirty days. If there are no objections, the report about the procedure of the first instance shall become final.
Article 27
If the audited entity files an objection against the report about the procedure of the first instance, the procedure of the second instance shall start. A five-member senate shall decide in the procedure of the second instance. The President of the Court of Audit shall appoint the senate by a ruling in which he determines which member shall be the reporter; at least one member of the senate must be an authorized auditor. The senate is presided by the President of the Court of Audit, and in case of his elimination, the Deputy President of the Court of Audit.
The senate of the second instance shall first examine whether the objection against the report about the procedure of the first instance has been filed within the statutory period. A belated objection shall be dismissed by a ruling. An objection to the ruling on dismissal may be submitted to the senate which has issued the ruling. The same senate shall decide on the objection. If the senate finds that the objection was filed in time, it shall continue the procedure of the second instance.
The five-member senate decides with the majority of votes of all members.
Article 28
The provisions of these Rules governing the procedures of the first instance shall analogously apply to the procedures of the second instance.
If the report of the second instance has been supplemented, such supplements shall be delivered to the audited entity which may submit its opinion to them within eight days.
The final report shall be sent to the National Assembly, President of the Government, competent ministry or to the competent local government body and, in cases mentioned in paragraph (6) of Article 21 of the Court of Audit Act, also to the authority which has requested the control to be carried out.
Article 30
The Court of Audit shall inform the public of any individual control procedure only after the report has become final.
The President of the Court of Audit shall inform the public about the work of the Court of Audit. Information may also be given by a member of the Court of Audit, but only about that field of activities of which he is in charge.
Article 31
In 1995, persons who have not passed the examination of professional ability may also be temporarily appointed as auditors and senior auditors, but only for a period not exceeding one year.
Article 32
These Rules of Procedure shall come into force after having received the assent of the National Assembly of the Republic of Slovenia.
No. RS - 17/95
Ljubljana, 23 March 1995
President of the
Court of Audit of the
Republic of Slovenia
Dr Vojko Anton~i~, m.p.
Article 1
This Act provides for the establishment of the Court of Audit of the Republic of Slovenia as the supreme body of control over Government accounts, the State Budget and resources expended for public purposes (hereinafter referred to as Court of Audit).
(1) The Court of Audit shall be independent in the performance of its functions, and subject to the Constitution and law
(2) The work of the Court of Audit shall be public and in accordance with this Act.
Article 3
The headquarters of the Court of Audit shall be located in Ljubljana.
Article 4
(1) The Court of Audit shall be organised according to functional principle. Detailed organisation and working methods shall be determined by the Court of Audit in its Rules of procedure and other by-laws.
(2) The Rules of procedure shall be adopted by the Court of Audit in consent with the National Assembly of the Republic of Slovenia.
Article 5
(1) The Court of Audit shall have nine members.
(2) Members of the Court of Audit shall be appointed by the National Assembly on the proposal of the President of the Republic for a nine year term.
(3) The National Assembly shall appoint the President of the Court of Audit, the Deputy President and other members of the Court of Audit by secret ballot by the majority of votes of all Deputies.
(4) Any citizen of the Republic of Slovenia, with university qualifications at the least, who has ten years minimum of working experience in the field of social or natural sciences and has not been a member of the Government of the Republic of Slovenia in the period of last four years preceding the appointment, may be appointed member of the Court of Audit.
(5) At least one third of the members of the Court of Audit shall carry the title of a Certified Auditor under the Auditing Act (Official Gazette of the Republic of Slovenia No. 32/93).
(6) Members of the Court of Audit shall organise and guide the work of individual Sections.
(7) The President of the Court of Audit shall notify the President of the Republic and the National Assembly about the expiry of the term of office of any member of the Court of Audit no later than six months prior to the expiry of his term of office.
Article 6
(1) The selection of possible candidates for members of the Court of Audit shall be made by the President of the Republic upon the publicly announced call for proposals.
(2) The President of the Republic determines candidates for members of the Court of Audit on the basis of explained proposals including written consent by the candidates.
(1) The President of the Court of Audit shall conduct business operations of the Court of Audit and organise its work.
(2) The President of the Court of Audit shall represent the Court of Audit.
Article 8
(1) Following the appointment, members of the Court of Audit shall take the following oath before the National Assembly:
"I swear that l will carry out my assignments in accordance with the Constitution and law and perform my duties honestly, with due care and unbiased. "
(2) Within three months after having taken the oath, at the latest, the member of the Court of Audit shall begin to perform his duties.
Article 9
(1) The President of the Court of Audit is entitled to a salary and other benefits in the amount determined for the President of the Constitutional Court.
(2) Members of the Court of Audit are entitled to a salary and other benefits in the amount determined for judges of the Constitutional Court.
(3) Other rights of the President of the Court of Audit and of members of the Court of Audit shall be ruled according to the provisions laid down by the law governing these rights for officers of State bodies.
Article 10
(1) The right of Heads of Departments and Counsellors of the Court of Audit to salaries, emoluments and other benefits and remuneration, and their other rights shall be ruled according to the provisions laid down by the law governing these rights for officers of State bodies.
(2) The right of the remaining staff of the Court of Audit to salaries, emoluments and other benefits and remuneration, and their other rights, shall be ruled according to the provisions laid down by the law governing these rights for officers of State bodies.
Article 11
The members of the Court of Audit shall, upon their appointment, submit to the National Assembly a written statement on their income status in accordance with the Law on Incompatibility of Public Office with the Pursuit of Any Commercial Activity.
Article 12
(1) The duty of a member of the Court of Audit shall be incompatible with:
- duties in other State bodies, local government bodies and organs of political parties and Trade Unions;
- membership in managing and supervisory bodies of companies, commercial public services, trusts, institutions and co-operative societies;
- participation in the work of State bodies, local government bodies and holders of public authorities;
- performance of any profession and commercial activity which is deemed by law to be incompatible with public service.
(2) Incompatibility of functions referred to in paragraph (1) hereof shall be determined by the National Assembly.
(1) A member of the Court of Audit shall be relieved from office prior to the expiration of his term if:
- the member himself so requests;
- the member has been sentenced to a term of imprisonment for a criminal offence;
- the member has become permanently incapable of performing his duties;
- the member ceases to meet the requirements for a member of the Court of Audit;
- the member does not act in consistency with this Act and his oath of office.
(2) A member of the Court of Audit shall be relieved from office prior to the expiration of his term if the National Assembly identifies one of the reasons referred to in paragraph (1) hereof and decides on his early dismissal, accordingly. The term of office of the member of the Court of Audit shall cease on the same day.
Article 14
(1) In case of early dismissal or death of a member of the Court of Audit, the President of the Republic shall, within 30 days at the latest, propose a new candidate as member of the Court of Audit.
(2) The National Assembly shall appoint the new member of the Court of Audit no later than within 30 days after having received the proposal mentioned above.
Article 15
The Member of the Court of Audit who, prior to his appointment, was employed in a State body, public company or public institution shall, within three months after the termination of his office as a member of the Court of Audit, have the right to return to the duties he had previously attended or to some other job which is in accord with the type and degree of his professional qualifications.
(1) The member of the Court of Audit whose office has ceased and who, for objective reasons, cannot continue with his previous work or obtain some other appropriate employment, and has not fulfilled the conditions for retirement under generally applied regulations, shall be entitled to compensation in the amount of the salary that he would have been receiving in performing his office, until he obtains employment and/or fulfils the conditions for retirement under generally applied regulations, but no longer than for a period of one year after the termination of his office as a member of the Court of Audit.
(2) The entitlement to compensation referred to in the preceding paragraph can be prolonged pending the fulfilment of conditions for retirement under generally applied regulations, but only for one more year at the longest.
(3) The time periods referred in the two preceding paragraphs shall be counted as the years of service of the member of the Court of Audit whose office has ceased. During these periods he shall enjoy social insurance according to regulations governing the social security of the employed.
Article 17
Members of the Court of Audit shall not be related by blood in the direct line to all times removed and in the collateral line to four times removed, married to one another, or related by marriage to twice removed, regardless of whether the marriage has been dissolved.
(1) The funds for the operation of the Court of Audit shall be determined by the National Assembly upon the proposal made by the Court of Audit; they shall be an integral part of the Budget of the Republic of Slovenia.
(2) The Court of Audit shall decide upon the use of funds referred to in the preceding paragraph hereof.
(3) Financial statements of the Court of Audit shall be audited by a Certified Auditor, appointed by the National Assembly upon the proposal of the competent Committee of the National Assembly.
Article 19
(1) The Court of Audit shall exercise control over business operations of:
- public-law entities;
- private-law entities, receiving funds from the State Budget and
- other private-law entities, receiving funds from Budgets or from other sources of public finance.
(2) The Court of Audit may also audit and inspect other entities of which the State holds an interest or is part-owner
(3) The Court of Audit also may inspect business operations of any other person that enters into business relations with the entities that the Court of Audit controls under this Act, name/y in relation to that part of its business which refers to public funds.
Article 20
The President of the Court of Audit shall issue Auditing Standards for the work of the Court of Audit. Auditing Standards shall be prepared on the basis of International Auditing Standards and in co-operation with other professional institutions in this field.
Article 21
(1) The Court of Audit shall carry out:
- control over regularity, intended purpose, and economic and effective use of public funds;
- control over the regularity of individual enactment on the execution of budgets and financial plans;
- pre-audits and audits of financial statements of budgets and other users of public funds;
- control over collection of public duties;
- advising public administration;
- other tasks, provided for by other acts.
(2) The Court of Audit shall cooperate in establishing methods for presenting accounting statements and records, as well as in setting the standards for public sector consumption.
(3) For reasons of control over their business operation, the entities referred to in paragraph (1) of Article 19 shall yearly submit to the Court of Audit their budget plans and other acts determined by the Court of Audit, as well as their annual business reports.
(4) Audits of financial statements shall mandatory be carried out once a year for the State Budget, the Funds established by the Republic of Slovenia and for the Pension and Disability insurance Agency of Slovenia, the Employment Office of Slovenia and the Health insurance Agency of Slovenia. The audit shall be carried out prior to the discussion about business reports before the authorities defined by law or other enactment.
(5) The Court of Audit shall exercise control over the lending relations of the Bank of Slovenia to the State Budgets and over other transactions which the Bank of Slovenia provides for the Republic of Slovenia pursuant to the law
(6) The Court of Audit a/so may control and/or audit financial statements at the request of the National Assembly, Government, competent ministries and local government bodies.
(7) Audits of financial statements in other controlled entities, with the exception of those mentioned in paragraph (4) hereof, shall be performed in accordance with the annual programme of the Court of Audit and decisions made by the President of the Court of Audit as regards the frequency of controls.
Article 22
(1) The Court of Audit shall conduct the procedure of control and audit in accordance with this Act and other regulations governing the area of public finance.
(2) The Party under procedure is the user of public funds (hereinafter referred to as audited entity).
Article 23
(1) The Court of Audit shall decide on the procedure of control and audit of the first and second instance.
(2) In a procedure of control and audit of the first instance, a senate of three members of the Court of Audit shall decide.
(3) In a procedure of the second instance, a senate of five members, headed by the President of the Court of Audit, shall decide. The members of the second instance senate may not participate in the procedure of the first instance.
Article 24
(1) After having concluded the procedure with the audited entity, the area department manager shall issue a preliminary report. The preliminary report shall be submitted for discussion and comments to the audited entity and its authorised bodies who, within 15 days, are obliged to present a statement in writing if they do not agree with the findings.
(2) On the basis of comments by the audited entity of the preliminary report the three-member senate of the Court of Audit shall adopt the report in the procedure of the first instance and submit it to the audited entity.
(3) Within 30 days, the audited entity may file an objection with the senate of the second instance of the Court of Audit.
(4) The senate of the second instance adopts the final report against which no administrative dispute shall be admissible.
Article 25
(1) The Court of Audit shall audit financial statements of the entities specified in paragraph (4) of Article 21, in such a manner that it issues the opinion on their financial plans and on their annual report on operations in accordance with this Act.
(2) In cases where the entity had its financial statements audited in accordance with some other law, the Court of Audit may issue its opinion on the basis of the auditor's opinion from the audited financial statement.
(3) The Court of Audit may request additional explanations and may itself check the necessary data and information.
(4) The preliminary report, report and final report may contain unqualified opinion (positive opinion, qualified opinion and adverse opinion on the subject of the audit. Qualified and adverse opinions have to be explained, and they also may contain proposal of recommendations to the audited entity, National Assembly and local government body with regard to corrective measures for the remedy of deficiencies, and recommendations for the work of State bodies and other entities.
Article 26
(1) In order to remedy acts which are contrary to laws and other regulations, the Court of Audit shall issue order for remedial actions already in the course of the procedure of control and audit.
(2) The audited entity may file objection to such order within eight days. Decision upon the objection shall be taken by the senate referred to in paragraph (2) of Article 24 hereof.
(3) The audited entity shall carry out the order within 15 days.
The President of the Court of Audit shall present the report on the performed control to the National Assembly, the Prime Minister and the competent ministry or the competent local government body.
Article 28
In performing its duties, the Court of Audit shall protect state, official, business, industrial and military secrets of controlled and audited entities.
In case of founded suspicion of a criminal act or offence, the Court of Audit shall report it and/or propose the institution of proceedings for the offence.
Article 30
Members of the Court of Audit may not decide on any matter in which they are within the degree of relationship mentioned in Article 17 hereof with the audited entity, its legal representatives or members of the managing board or persons in charge.
Article 31
(1) The Court of Audit may employ independent specialists and experts in particular fields for the performance of individual professional jobs; they shall be appointed by the president of the Court of Audit.
(2)Independent specialists and experts are obliged, in connection with the performance of individual professional tasks mentioned in the preceding paragraph, to take the oath before the President of the Court of Audit that they will permanently protect all information and findings which are state, official, business, industrial and military secrets in accordance with law and by-laws issued by the President of the Court of Audit.
(3) References to the opinion given by an independent specialist in connection with the audit task shall not release the Court of Audit from the responsibility for the formulation of the opinion or findings.
Article 32
- immediately request any information that it deems appropriate;
- request to be furnished with all bookkeeping documents and other documents (letters, contracts);
- examine bookkeeping documents and other documents related to business operations;
- carry out other tests in the presence of an authorised person.
(2) Authorised staff members of the Court of Audit shall have the right of free access to and inspection of premises, facilities and devices of the entities in which they perform control, irrespective of not having taken the official oath referred to in Article 8 hereof. In doing so, they shall respect the obligation to preserve secrecy referred to in Article 28 hereof. Detailed rules regarding the presence at examinations, manner of examination and the minutes on the examination carried out shall be determined by Rules of procedure.
(3) In carrying out examinations, authorised staff member may take documentation a way for eight days a t the most if he believes that suspicion of an illegal act or offence might exist; acknowledgement of receipt shall be issued for the documentation taken a way.
Article 33
(1) In the event that the Court of Audit has identified material irregularities, losses or frauds, it may propose that the entities referred to in paragraph (1) of Article 19 hereof shall relieve responsible persons and accountants of their du ties without delay.
(2) The appeal of the responsible person and accountant against the request of the Court of Audit shall not stay the enforcement.
The Court of Audit shall at least once a year present the National Assembly a report on its work.
Article 35
(1) A legal entity referred to in paragraphs (2J and (3) of Article 19 hereof shall be fined no less than 300,000 tolars for an offence:
- if it does not carry our the order to remedy acts which are contrary to laws and other regulations (paragraph (3) of Article 26);
- if it does not send all information, needed by the Court of Audit (subparagraph 1, paragraph (1) of Article 32);
- if it does not send all bookkeeping documents and other documents (subparagraph 2, paragraph (1) of Article 32);
- if it prevents the Court of Audit from the examination of bookkeeping documents and other documents related to business operations (subparagraph 3, paragraph (1) of Article 32);
- if it prevents the Court of Audit from other tests in the presence of an authorised person (subparagraph 4, paragraph (1) of Article 32);
- if it does not a/low the staff members of the Court of Audit free access to and inspection of premises, facilities and devices (paragraph (2l of Article 32);
- if it does not allow to take documentation away (paragraph (3) of Article 32).
(2) The responsible person of a legal entity referred to in Article 19 hereof shall be fined no less than 120, 000 tolars for an offence:
- if he does not submit to the Court of Audit the financial plans and annual reports on operation (paragraph (3) of Article 21);
- if he does not carry out the order to remedy acts which are contrary to laws and other regulations (Article 26);
- if he does not send all information, needed by the Court of Audit (subparagraph 1, paragraph (1) of Article 32);
- if he does not send all bookkeeping documents and other documents (subparagraph 2, paragraph (1) of Article 32);
- if he prevents the Court of Audit from the examination of bookkeeping documents and other documents related to operations (subparagraph 3, paragraph (1) of Article 32);
- if he prevents the Court of Audit from other tests in the presence of an authorised person (subparagraph 4, paragraph (1) of Article 32);
- if he does not allow the staff members of the Court of Audit free access to and inspection of premises, facilities and devices (paragraph (2) of Article 32);
- if he does not allow to take documentation away (paragraph (3) of Article 32);
- if he, upon request of the Court of Audit, does not relieve responsible person and accountant of their duties (paragraph (1) of Article 33).
Article 36
(1) The Court of Audit shall start operating as of 1 January 1995.
(2) The Court of Audit shall prepare its Rules of procedure within one month after its start of operation.
(3) The Court of Audit may not start to take decisions, unless two thirds minimum of its members have been appointed and at /east three among them shall carry the title of a Certified Auditor
Article 37
This Act shall come into force on the fifteenth day after publication in the Official Gazette of the Republic of Slovenia.
No. 700-04/93-17/3
Ljubljana,
20 July 1994
President of the
National Assembly of the
Republic of Slovenia
Herman Rigelnik, M. A.
