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The Court of Audit is the highest authority for supervising State accounts, the State budget and the public spending in the Republic of Slovenia. The Court of Audit is independent in the performance of its duties and is bound by the Constitution and applicable legislation.

It reports in a timely and objective manner to the public and deputies of the National Assembly on all important findings from its audits of operations of users of public funds. On the basis of its professional experience and practice, it may provide direct advice to users of public funds on how to improve their operation.

Within its auditing powers, it helps users of public funds identify or reveal mistakes, irregularities and underperformance in their operations.

The Court of Audit is headed by the President and two Deputy Presidents, who are appointed by the National Assembly on the proposal of the President of the Republic for a period of nine years. The President and the Deputy Presidents form the panel of the Court of Audit.