The System of Internal Control in the Slovak Republic in the Comparative Legal Context of the European Union Countries: Guarantee of Legality, Efficiency, Economy and Prevention of Disputes in Self-Government
The System of Internal Control in the Slovak Republic in the Comparative Legal Context of the European Union Countries: Guarantee of Legality, Efficiency, Economy and Prevention of Disputes in Self-Government

Summary/Abstract: This study analyses the legal status and control function of the chief municipal controller in the Slovak Republic as a unique element of internal control in local government, which does not occur in other EU Member States. Its specificity is the existence of the function of the chief municipal controller as an independent individual control body of the municipality ensuring objectivity in examining the legality of the municipality's actions, as well as the efficiency of the municipality's financial management. Despite the independent nature of the function, the chief controller has the status of an employee in relation to the municipality. The main objective is to determine whether the Slovak model represents a functional and transferable best practice, despite its legal and systemic shortcomings. The secondary objective is to compare it with internal control systems in selected EU countries due to its differences from the models introduced in other EU Member States. The study applies doctrinal and comparative legal methods with a focus on the interpretation of national legislation and EU standards. Classical methods such as analysis, synthesis, abstraction, deduction, historical interpretation were also used. The hypothesis tested is: “Despite legislative ambiguities, the Slovak model of the Chief Municipal Controller – if legally clarified and strengthened – has the potential to serve as an example of effective internal control at the local level.” The findings confirm that while the model offers structural advantages – such as proximity to local government and built-in independence – its effectiveness is weakened by unclear legal status, insufficient qualification criteria and inconsistent application in practice. The study recommends targeted legislative reforms to increase clarity, competence and credibility. Based on the proposed changes, the Slovak model could inspire reforms in other countries with overly centralised or fragmented municipal internal control systems.

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