Court of Audit of the Republic of Slovenia
HeadquartersLjubljana, Slovenia
Area served
Slovenia
Key people
Tomaž Vesel (President)
Number of employees
125 (2012)
Websitewww.rs-rs.si

The Court of Audit of the Republic of Slovenia (in Slovene: Računsko sodišče Republike Slovenije) is the highest body for supervising state accounts, the state budget and all public spending in Slovenia. The Constitution of Slovenia[1] further provides that the Court of Audit is independent in the performance of its duties and bound by the Constitution and law. The Court of Audit Act [2] also defines that the acts with which Court of Audit exercises its powers of audit cannot be challenged before the courts or other state bodies.

The Position of the Court of Audit

The Court of Audit cannot be categorized within any of the three branches of power, legislative, executive or judicial. Its independent status is guaranteed in several respects by the Constitution and the law:

The law also contains the following provisions in connection with the functioning of the Court of Audit:

Powers of the Court of Audit

The Court of Audit may audit any act on past operations as well as the act on the planned operations of public fund users.

Pursuant to the Act a user of public funds is:

Organisation of the Court of Audit

The Court of Audit of the Republic of Slovenia has three members: a president and two deputy presidents. They are appointed for a term of nine years on a proposal from the President of the Republic by the National Assembly by majority vote of all the deputies in a secret ballot. The President and the two Deputy Presidents form the Senate of the Court of Audit. Members of the Court of Audit may only be dismissed from office before the end of their term in the cases set out in the Court of Audit Act. This Act also lays down the procedure for their appointment and dismissal, as well as the special conditions which they must fulfill in order to ensure that the tasks are carried out professionally and impartially. The office of Member of the Court of Audit is incompatible with the holding of office or any other inclusion in the work of other state bodies and local authorities, with the holding of office in the bodies of political parties or trade unions, with the exercise of public powers of any kind, with membership of the management and supervisory bodies of commercial services, commercial public services, funds, institutes and co-operatives, and with the pursuit of any profession or gainful activity which under the law is incompatible with the holding of public office.

In addition to the Members the Court of Audit also has a maximum of six Supreme State Auditors, who head the audit departments and Secretary of the Court of Audit, who head the support services. They all have the status of public officials. They are appointed by the President of the Court of Audit for a term of nine years.

Members, Supreme State Auditors and Secretary of the Court of Audit may stand as candidates for the same office several times without restriction.

The Court of Audit is represented and headed by its President, who simultaneously holds the office of State Auditor-general.

Strategy of the Court of Audit

The mission of the Court of Audit is to inform the public about important audit findings from the audits of state bodies and other public funds users in a timely and objective manner. Strategic goals of the Court of Audit are outlined in Court of Audit Strategy.[3]

References

This article incorporates content from the website of Court of Audit of the Republic of Slovenia, where it is available "without limitations and may be reproduced for commercial or non-commercial purposes."

  1. ^ Constitution of the Republic of Slovenia Archived 2010-12-23 at the Wayback Machine, from National Assembly of the Republic of Slovenia.
  2. ^ "Court of Audit Act". Archived from the original on 2010-05-23. Retrieved 2009-07-05.
  3. ^ "Court of Audit Strategy 2007 - 2013" (PDF). Archived from the original (PDF) on 2007-10-19. Retrieved 2009-07-05.