The year 2011 is the last year for which the following priority audit directions have been set: (1) Efficient and Citizen-friendly State, (2) Effective Governance of Public Assets and (3) Poland in the European Union. Within each priority audit direction, audit areas are identified every year, which allows NIK audits to focus on the most important issues of the State functioning. Audit areas are identified on the basis of analyses of potential irregularities and on the basis of complaints addressed to the NIK.
There are as many as 18 audit areas in the State functioning with the highest risk of irregularities in 2011. These are, for instance, flood protection, water management, public aid and subsidies, and the management of State Treasury and local governments’ assets. NIK auditors will also scrutinise issues related to education, healthcare and services for citizens offered by public administration offices. The biggest number of audits - as many as 19 - will be carried out in the area of public finance management. Auditors will verify, among others, the implementation of financial plans by tax offices, the financing of private kindergartens by municipalities and the functioning of pension funds for farmers.
The following table presents all audit areas set within priority audit directions for the year 2011:
|
Priority audit directions |
Audit areas |
|
Efficient and Citizen-friendly State |
National defence and the Polish Armed Forces Internal security Functioning of government administration and local self-governments Services for citizens offered by public administration offices Education, schooling, physical education for children and teenagers Welfare and social rights Healthcare; organisation of the healthcare system Spatial management, architecture and construction Environmental protection and efficient use of natural resources |
|
Cost-efficient Governance of Public Assets |
State budget execution; budget deficit and public debt; performance budgeting Collection of public revenue; effectiveness of tax collection bodies Public finance management Management of State Treasury and local governments’ assets, including restructuring processes and privatisation Public aid and subsidies Functioning and development of infrastructure Water management and flood protection |
|
Poland in the European Union |
Use of the Structural Funds and the Cohesion Fund System for financing of agriculture and rural areas development |
