The NIK has the right to address other control and inspection bodies with a request to perform the so called ad hoc audits. When does the NIK use this right? For example in cases when NIK auditors find irregularities that have not been included in their planned audit work, or when the NIK is not able to audit the given issue on its own, e.g. when a high level of expertise in the area is required.
Last year, the NIK several times addressed construction supervision bodies with requests to conduct audits. For example, the NIK requested construction inspectors to audit the activities of the public administration with regard to the construction of an office building at the junction of Nowowiejska and Śniadeckich streets in Warsaw. Construction inspectors verified the compliance of the construction works with the approved design. The NIK also requested to audit the buildings located in the area of a liquidated mine in Inowrocław.
Also in 2010, the NIK conducted an audit of the activity of childcare centres. During this audit, it proved necessary to verify whether one of the audited centres complies with the safety and hygiene regulations. Therefore the NIK requested the Regional State Sanitary Inspectorate to audit the issue.
At the request of the NIK, local veterinarians audited 36 market places where animals were sold. While the Regional Veterinary Inspectorate checked the contents of heavy metals in the fish from the artificial lakes in Turawa, Otmuchów and Nysa, where an audit of water protection and land management was carried out by the NIK.
The NIK also cooperates with tax offices. Having found irregularities with regard to the calculation of VAT during one of its last year’s audits, the NIK addressed one of tax offices to verify whether the amount of VAT had been reduced properly.
