The SAI's is Established under the constitution. The SAI's head is appointed by Parliament / by Election and only the Parliament terminate the Head of SAI. Any citizen of the Republic of Slovenia, with university qualifications at the least, who is an expert in the field of importance for the execution of competencies of the Court of Audit, masters at least one world language, and has not been a member of the Government of the Republic of Slovenia during the period of the last tour years preceding the appointment, may be appointed member of the Court of Audit. The SAI's head is appointed for a fixed tenure of 9 (Nine) years. The various conditions of service of the Head SAI or features of the mandate to secure independence are:
The SAI is Independent of the other branches of Government . The SAI has the financial independence.Parliament has the right to decide on the allocation of budget to the SAI. It implements a budget draft, which is finalished by the Parliament. According to the Court of Audit Act the Court of Audit is the supreme audit institution and is independent in relation to the other state authorities, is an autonomous and independent state authority. The acts under which the Court of Audit exercises its audit responsibility may not be challenged before courts or other state authorities.
The SAI's jurisdiction extends to following
Our SAI has jurisdiction to the users of public funds when these conditions are considered the user of public funds is deemed to be any legal entity of private law provided that one of the following applies :
The SAI also has jurisdiction over:
The SAI does not have the powers of requisitioning records of the auditee to discharge its mandate. In case of existing violation of the operational efficiency obligation, the Court of Audit may issue a call for action. It can be issued to the authority for which the Court of Audit estimates that it can, within the scope of its competencies, take actions against the user of public funds who has been violating the obligation of operational efficiency. In case of existing severe violation of the operational efficiency obligation, the Court of Audit notifies the National Assembly (Parliament) thereof. In case of existing severe violation of the operational efficiency obligation, or in case of violation the Court of Audit also issues:
The SAI have powers to search, seize and seal documents and other related items where it is considered necessary for its audit and inspection. The SAI has the power to seek testimonials of the concerned person or those who are deemed to have been involved in the matter subject to audit and inspection as per the Act of the Court Audit. President of the Court of Audit can appoint the expert of the Court of Audit and relieves him/her of duty by decision. The appointment is made for an indefinite period of time. The SAI has no powers to instruct government investigating agencies to perform activities considered necessary, but it can notify the matter to the competent authority which is to report back with action taken report with in 30 days. In the performance of its audit responsibility, the Court of Audit may use the report prepared by an auditing company.
The SAI has authority of re-examine its own adjudication twice. The SAI have the power to decide or claims of interested persons in connection with official actions, duties and behaviours of persons. The SAI has the power to dispense with the minor local governments. The SAI have the power to access the computer systems of the auditees and to review the development of computer systems and auditees and suggest/enforce any controls. The SAI does not have power to take punitive action and / or impose surcharges. The SAI does not have any role in the appointment or supervision and regulation of the other external auditors engaged by auditees for meeting the statutory requirements.
The SAI prescribes Financial, Compliance, Performance and EDP Audits. The SAI has the powers to perform various types of audit mandated by the law. The relevent legal provisions are
The SAI conducts Pre-audit and Special audit and the types of transaction and activities are Final Audit, Regularity Audit and Performance Audit. The SAI audit methodology/procedures followed for each main type of audit conducted are; planning, Execution and Reporting. The user of public funds in whose operations irregularities or inefficiencies have been disclosed, has to submit to the Court of Audit a report on remedy of disclosed irregularities and inefficiencies (hereafter referred to as response report). The response report has to be submitted within the time limit defined by the Court of Audit and ranging between thirty (30) and ninety (90) days which starts to run from the date following the day on which the audit report was delivered 10 the user of public funds. In case of existing violation of the operational efficiency obligation, the Court of Audit may issue a call for action. It can be issued to the authority for which the Court of Audit estimates. The authority to which the call for action was transmitted has to submit to the Court of Audit a report on the actions taken or an explanation of the omission of action within thirty days after receipt of the call. In case of existing severe violation of the operational efficiency obligation, the Court of Audit notifies the National Assembly (Parliament) thereof. In case of existing severe violation of the operational efficiency obligation, the Court of Audit also issues:
Should the Court of Audit establish that the supervisory board of a local community does not perform its functions, or does not perform them appropriately, it can propose to the local community council to relieve the board it its duties.
The SAI does not discharges judicial functions. The SAI is required to follow specific standards, practices and guidelines in conducting audit and reporting. The SAI collaborate with the other countries and international organisations on matters relating to audit with the following NAO (Great Britain)/ SAI of Czech Republic, SAI of Austria and SAI of Germany. The SAI can engage consultants and obtain professional services. The SAI reports on act that infringe upon State economic interests like mass embezzlements of the State assets etc. The SAI requires that any fraud or embezzlement be reported mandatorly by the auditees. The SAI notifies its findings/recommendations to the National Assembly (Parliament). The SAI has powers to share its audit reports with the public and media simultaneously with formal reporting process. It cannot amend the accounts of the financial statements audit. SAI has advisory role to the Government.
The President of the Court of Audit acts for and represents the Court of Audit; he/she is the State Auditor General and the Head of the Court of Audit. Members of the Court of Audit are the President of the Court of Audit and two deputies the First and the Second Deputy of the President of the Court of Audit. They are all independent in their decisions. The SAI has jurisdiction over both Federal and Provincial governments and has organic links between the Central Audit office and the Provincial Audit office. The SAI is empowered to engage external auditors/agencies/consultants.
The SAI can expend resources budgeted independently. The SAI has full independence in forming its workplans. The SAI is completely independent in the recruitment of audit and other staff and in determining the conditions of service of such staff.