THE EXERCISE OF INTERNAL CONTROL BY THE CHIEF MUNICIPAL CONTROLLER IN LABOUR LAW CONTEXTS: THE SLOVAK MODEL AND ITS PARALLELS IN THE CZECH REPUBLIC

Internal control in local self-government plays a key role in ensuring transparent financial management and compliance with legal regulations. The uniqueness of the internal control system in the Slovak Republic lies in the introduction of the position of the chief municipal controller, who ensures professional internal control within municipal self-government. Despite the independence granted to this function by the legal order of the Slovak Republic, the chief controller holds the status of a municipal employee. His labour law status differs substantially from that of other municipal employees, primarily due to specific legal regulation. This paper aims to provide a legal perspective on the performance of internal control through the activities of the chief controller with a focus on his labour law status in the legal conditions of the Slovak Republic and subsequently to provide a comparison with the system of internal control of municipalities in the Czech Republic.