Pursuant to the Treaty on the functioning of the European Union, the ECA audits all EU revenues and expenditures. It acts as an external auditor of the European Union. It is authorised to audit both bodies that manage UE funds and persons who have received payments from the Community budget. The Treaty (Article 287) also provides that NIK auditors are authorised to participate and assist the ECA in its audit missions in Poland.
NIK auditors participate in ECA audit missions as observers. They ensure that information gathered by the ECA is correctly interpreted, which may be sometimes problematic due to specific national conditions, and that important facts are not ignored. So the collaboration between the ECA and the NIK relies on assistance in contacts with Polish entities audited by the ECA. The NIK also helps acquire data and documents necessary to conduct audits appropriately. It also analyses preliminary findings of ECA audit missions and, in justified cases, voices its comments.
During ECA audit missions, NIK auditors get acquainted with potential irregularities in the area of EU funds management. It is later very useful in programming national audits to be carried out in this field.
This year, NIK auditors have assisted in 14 ECA audit missions, for example in the audit on the implementation of European programmes entitled A Glass of Milk and Fruit at School, as well as in the performance audit dedicated to modernisation of farms.
