Supreme Audit Office
nik.gov.pl

 

Mission and Vision

The mission of the Supreme Audit Office is to promote economic efficiency and effectiveness in the public service to the benefit of the Republic of Poland.

The vision of the Supreme Audit Office is a supreme audit institution with a widely recognised standing, whose reports will be an expected and sought for source of information for bodies of the state and general public.  

 

Basis for activity

The basic task of the NIK is to audit the activity of government administration bodies, the National Bank of Poland (NBP), state legal persons and other state organisational entities. The NIK can also audit the activities of local government bodies as regards their legality, sound management, efficacy and integrity. The NIK undertakes audits ordered by the Sejm (lower chamber of the Polish Parliament) or its bodies, at the request of the President, the Prime Minister or on its own initiative. The functioning and the organisation of the NIK are provided for in Chapter 9 of the Constitution of the Republic of Poland and the Act on the NIK of 23 December 1994 (with amendments introduced by the Act of 22 January 2010).

 

Organisation of the NIK

The NIK is subordinate to the Sejm (lower chamber of the Polish Parliament). It operates on the basis of the principle of collegiality, which means that there is a special body, called the College of the NIK (Polish: Kolegium NIK), involved in the process of approval and adoption of the most important documents that are submitted to the Sejm. The College is composed of the NIK President (Chair of the College), Vice-Presidents, Director General and fourteen other members.

The Supreme Audit Office (NIK) is headed by the President who is appointed by the Sejm for a six-year term of office. The term of office of the President does not overlap with the term of office of the Parliament (four years), which allows the NIK to be politically independent. The NIK President is also protected by immunity.   

The current NIK President is Mr Jacek Jezierski.

 

In performing their duties, the NIK Presidents are assisted by Vice-Presidents and the Director General.

• Organisational structure of the NIK

 

Activities

The Supreme Audit Office submits to the Sejm the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of approval for the government, pronouncements on results of audits and annual reports on its activity.

• NIK audits
• Reports on the NIK activity

About NIK

History of the NIK

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