This chapter provides an overview of Slovakia’s territorial organisation, scope of the public sector, and the framework of public finance. It outlines the formulation and execution of central, regional, and local government budgets, highlighting financing mechanisms and reporting requirements. The chapter describes Slovakia’s accrual-based accounting system, consolidation principles, and comprehensive reporting framework, complemented by statutory audits and oversight mechanisms, including the Supreme Audit Office and financial control. It also discusses non-financial reporting practices and the role of external auditors in strengthening local government accountability. The chapter concludes with challenges and future development paths, such as the rollout of the Central Economic System, implementation of public expenditure limits, and continued alignment with international standards, aimed at enhancing transparency, fiscal discipline, and effective public financial management.