Računsko sodišče
Summary
The Računsko sodišče (Court of Audit) is the highest body for supervising state accounts, the state budget, and all public spending in Slovenia, constitutionally established under Article 150 of the Constitution of the Republic of Slovenia and governed by the Court of Audit Act (ZRacS-1). The Court is headed by a President and two Deputy Presidents, each appointed for a nine-year term by the National Assembly (by majority of all deputies) on the proposal of the President of the Republic. The Court is constitutionally independent; no external body may instruct it on which audits to conduct (except for mandatory audits), and its audit decisions cannot be challenged before other courts or state bodies. The Računsko sodišče controls all public institutions receiving public or EU funds, conducts financial, compliance and performance audits, and publishes audit reports. It operates as an independent budget user funded by the National Assembly.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 9 years |
| Removal standard | Cannot be removed before term expires |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Zakon o računskem sodišču (ZRacS-1)
- Citation
- ZRacS-1 (Uradni list RS, št. 11/01); Ustava RS čl. 150
- Full text
- Full text of law →
Jurisdiction scope
All state accounts, the state budget, and all public spending in Slovenia; audits all public institutions receiving public or EU funds; also audits political parties' financial reports