Supreme Audit Office
nik.gov.pl

The Supreme Audit Office (NIK) is the supreme body of state auditing and it reports to the Sejm (lower chamber of the Polish Parliament). The NIK submits to the Sejm over 150 pronouncements on audits, in this way performing its mission of informing the Parliament on the condition of the state, including the situation of public finance.

 

The NIK, at plenary sessions of the Sejm, presents the most important documents related to the NIK’s activities, as well as its opinion on the most important matters related to the audits it performs. NIK representatives also participate in meetings of parliamentary committees and subcommittees.

The NIK submits to the Sejm the following documents:

 

The NIK is also obliged to present to the Sejm its periodic work plans.

The Sejm is informed on the results of NIK audits in the first place. Pronouncements on audit results cannot be made public prior to their submission to the Sejm. 

The President of the NIK participates in plenary sessions of the Sejm. Every year, the President presents to the Sejm Analysis of the execution of the state budget and monetary policy guidelines.  

Annually, NIK representatives participate in hundreds of meetings of parliamentary committees and subcommittees (in 2006 - 916 meetings, in 2007 - 720, in 2008 - 966, in 2009 - 932, in 2010 - 719). They present the results of NIK audits, provide explanations on them and voice opinions on legislative initiatives of the MPs.

The NIK regularly cooperates with the Committee on State Auditing which is responsible for giving opinion on the NIK’s work plan, its annual activity reports, its budget and report on the NIK budget execution etc. The Committee performs periodic evaluation of the NIK’s activity, including analyses of pronouncements on audit results and the progress of the implementation of audit recommendations. The Committee also deals with the NIK’s international activities, cooperation between the NIK and other audit bodies in Poland and with analyzing complaints and suggestions addressed to the NIK. 

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