Significant improvement of the financial management system, better protection of the entrusted assets and more effective use of the business intelligence software - these recommendations were especially underlined by NIK Vice-President, Wojciech Kutyła, at the meeting of the Committee of Ministers of the Council of Europe on 15 September 2016.
The Committee is the highest decisive body of the Council. NIK Vice-President presented the results of audits conducted in the Council in the last year, including financial audit, budget execution audit, four performance audits and results of audits of two aid programmes in Ukraine and one in Moldova.
The final evaluation of the financial statements and the budget execution for 2015 is positive. The presented reports included 47 recommendations focused mainly on possible improvements of the organisation and the internal regulations’ system of the Council. Out of the financial findings the Committee was particularly interested in NIK’s remarks concerning the calculations and presentation of the biggest position in the Council’s financial statements - the pension fund of its employees.
NIK audits the Council of Europe on the basis of an agreement concluded in November 2014, which encompasses five following years. The current, third year of cooperation was started by audits of the Council’s pension system, its electronic and traditional archives and further aid programmes - for Ukraine and Armenia.
The Council of Europe is audited by a team of experienced NIK experts. They do not only evaluate the Council’s financial statements but also the execution of particular tasks. It is a challenge, because due to its complex mission, the Council elaborated a complicated structure of institutions, agencies, and offices throughout Europe.
The Council of Europe is a key institution not only with regard to the human rights and promotion of humanitarian values, but also preservation of the cultural heritage or support for self-governance. It actively cooperates at the international scene to fight crime, money laundering, and corruption, as well as support the development of the states in need, and also sets standards for medical substances.
Costs of the audit carried out by NIK are born by the Council of Europe. Auditors use the international methodology based on the International Standards of Supreme Audit Institutions. An additional value added for Poland is NIK’s involvement into several projects to the benefit of the states of the Eastern and Central-Eastern Europe.
