Assessment of the Performance of Control Activities in Small Municipalities: Evidence from the Slovak Republic

Sažetak

The article aimed to evaluate the performance of control activities carried out by
chief controllers in small municipalities, examining both legislative and practi
cal perspectives. As municipalities manage significant financial resources and
property, their internal control systems need to be practical and effective. A
thorough analysis was conducted on a statistically significant sample of munici
palities in the Slovak Republic with populations of up to 1,500 inhabitants. The
study assessed the main focus areas of control activities in these municipalities,
including the submission and publication of annual summary reports on control
activities. The article describes the functions, status, powers, and competencies of
chief controllers, as well as the most common findings identified during control
activities. It also addresses the challenges faced by small municipalities in the
implementation of internal control and presents several practical recommenda
tions aimed at improving the effectiveness of control activities in these settings.
The study thus provides valuable insights for policymakers and professionals in
public administration and governance. A recurring issue in practice is determin
ing the qualifications of candidates analysed for the position of chief controller
in municipalities. The analysis also confirmed the control-related problems iden
tified in the theoretical literature concerning small municipalities. This article
contributes to addressing gaps in the research and analysis of control activities
within the public sector, particularly in small municipalities. Furthermore, it
opens avenues for future studies in this area, such as expanding the range of mu
nicipalities examined or comparing the findings with those from other countries
with similar economic and political contexts.