Article 146 (Financing of the State and Local Communities)
The state and local communities raise funds for the performance of their duties by means of taxes and other compulsory charges as well as from revenues from their own assets.
The state and local communities disclose the value of their assets by means of balance sheets.
Article 147 (Taxes)
The state imposes taxes, customs duties and other charges by law. Local communities impose taxes and other charges under conditions provided by the Constitution and law.
Article 148 (Budgets)
All revenues and expenditures of the state and local communities for the financing of public spending must be included in their budgets.
If a budget has not been adopted by the first day it is due to come into force, the beneficiaries financed by the budget are temporarily financed in accordance with the previous budget.
Article 149 (State Borrowings)
State borrowings and guarantees by the state for loans are only permitted on the basis of law.
Article 150 (Court of Audit)
The Court of Audit is the highest body for supervising state accounts, the state budget and all public spending.
The organisation and powers of the Court of Audit are provided by law.
The Court of Audit is independent in the performance of its duties and bound by the Constitution and laws.
Article 151 (Appointment of Members to the Court of Audit)
Members of the Court of Audit are appointed by the National Assembly.
Article 152 (Central Bank)
Slovenia has a central bank. In its functioning the bank is independent and directly accountable to the National Assembly. The central bank is established by law.
The governor of the central bank is appointed by the National Assembly.