Each NIK audit comprises an assessment of the audited area. If auditors find irregularities, they indicate that it is necessary to eliminate them in the so called audit recommendations, and audited entities are obliged to inform the NIK on how the implementation of audit recommendations progresses. Certain irregularities can be eliminated immediately, while a lot of time is required to deal with others. The NIK is perfectly aware of that, so it monitors the progress of the implementation on a regular basis.
There is a whole array of audit recommendations. Sometimes they are presented as concrete postulates. For instance, in one of city offices the NIK recommended that a system of waste disposal for all residents should be provided, while in a branch of the agricultural real estate agency, employees were recommended to deal with complaints on time. Many social welfare centres were recommended by the NIK to take more effective steps in order to collect maintenance arrears.
The Supreme Audit Office is authorised to audit how recommendations comprised in post-audit statements are implemented and with this aim in view follow-up audits are carried out. In 2010, the number of such audits stood at about 50.
