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The basic issues concerning the
NIK’s organisation are regulated in the Act on the NIK of 23
December 1994.
President of the NIK
The President of the NIK heads the NIK and is responsible for its activity
before the Sejm. The President is appointed by the Sejm with the
approval of the Senate for the term of six years. The subsequent
re-election is allowed only once.
- The President of the NIK may not be a Member of
the
Sejm or a Senator.
- The President of the NIK may not hold any other
post, except for being a university professor, or belong to any
political party or trade union.
- One of the President’s privileges is his
immunity, so no criminal charges can be made against him, and no
depravation of freedom is allowed without the prior consent of the
Sejm.
Vice-Presidents
and the Director General of the NIK
According to the Act on the NIK there may be 2, 3 or 4 Vice-Presidents. The Act establishes also the post of the Director General. Like the President of the NIK neither Vice-Presidents nor the Director General may
be members of political parties or trade unions or hold other posts,
except for being university professors.
The Council of the NIK validates:
- the analysis of the
implementation of the state budget and monetary policy guidelines,
- the activity report of the NIK
for the previous year.
The Council adopts resolutions concerning:
- the opinion on the budget
validation for the government,
- recommendations on particular
problems considered by the Sejm in relation to the activity of the
bodies performing public tasks,
- pronouncements containing
demurrers arising out of audits, concerning the activity of members of
the government, heads of central government offices, the President of
the National Bank of Poland and other persons occupying top public
positions,
- the draft statute of the NIK,
- the draft budget of the NIK,
- periodical work plan of the
NIK.
The Council gives an opinion on:
- audit programmes presented by
the President of the NIK and pronouncements on the results of
particularly important audits,
- other issues presented by the
President of the NIK or by at least one third of the members of the Council.
Council of the NIK
The Council consists of the
NIK’s President as its chairman, Vice-Presidents, the
Director General and fourteen members. The members of the Council are
appointed by the Marshal of the Sejm for the term of three years.
According to the Act on the NIK there are two categories of the members:
- seven legal or economic
science
representatives,independent of the NIK,
- seven members selected from
among directors of the NIK ’s departments or President
’s advisors.
The persons making up the Council are independent in the fulfilment of their functions and may register a
votum separatum regarding the Council ’s resolutions.
Departments
The NIK ’s
organisational units are departments. There are four kinds of
departments: departments carrying out audit tasks (8),departments
supporting audit tasks (2),administrative departments (4)and regional
offices (16).
Staff
The NIK employs about 1,700
people,1,250 of whom are auditors or audit supervisors and about 450
-support staff. The status of the two categories of employees is
regulated in the Act on the NIK:
- auditors and audit
supervisors:the relationship of employment is established on the basis
of nomination. It depends on the audit training followed by a
successful exam before the examination board. The audit staff of the
NIK have their specific status,clearly defined by law,which guarantees
stability of employment,protection of auditors ’independence
and possibilities of career development. Their special status implies
however some limitations of their freedom:they cannot be members of
political parties or be involved in any political activity.
- support staff -the
relationship
of employment is established on the basis of an employment contract.
The NIK ’s employees do
not have the right to strike. Among 1,750 NIK's employees there
are 1,250 auditors or audit supervisors. All of the audit staff must
have a university degree. Among the audit staff there are:
- 30% lawyers,
- 25% economists,
- 29% graduates in science,
agriculture and related fields.
Among the audit staff there are:
- 67 PhDs,
- 26 persons with more than one
degree,
- 23 graduates of the National
School of Public Administration.
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Supervision over the organizational units of the Supreme Chamber of Control 
