Najvyšší kontrolný úrad Slovenskej republiky
NKÚ SR
Summary
The Najvyšší kontrolný úrad Slovenskej republiky (Supreme Audit Office of the Slovak Republic, NKÚ SR) is constitutionally established under Arts. 60-63 of the Constitution of the Slovak Republic and governed by Act No. 39/1993 Coll. The President and two Vice-Presidents are elected by the National Council of the Slovak Republic by secret ballot for seven-year terms; no person may serve more than two consecutive terms. After the expiry of a term, the outgoing President remains in office until a successor is elected, ensuring continuity. The National Council may recall the President and Vice-Presidents before the end of their term on specified statutory grounds. The NKÚ SR has a statutory right of access to all documents, records, and premises required for audit purposes. Annual reports and specific audit findings are submitted to the National Council and made public. The NKÚ SR audits state institutions, municipalities receiving state transfers, and entities using public funds.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| 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
- Zákon Národnej rady Slovenskej republiky č. 39/1993 Zb. o Najvyššom kontrolnom úrade SR; čl. 60-63 Ústavy SR
- Citation
- Act No. 39/1993 Coll. of the National Council of the Slovak Republic on the Supreme Audit Office; Constitution of the Slovak Republic, Arts. 60-63
Jurisdiction scope
Management of state funds and property, implementation of the state budget, and compliance with generally binding legal regulations; audits state institutions, municipalities receiving state transfers, and entities using public funds.