Dear Colleagues, Dear Heads of Supreme Audit Institutions,
With this letter, I would like to inform you that my term as President of the Supreme Audit Office of Poland (NIK) comes to an end. I would like to express my sincere gratitude for the years of fruitful cooperation, shared experiences and mutual support, which have marked my tenure in the period from 2019 to 2025.
The last six years have been a time defined by intense work, during which the NIK has consistently pursued its constitutional mission, which is to safeguard public spending and ensure the effectiveness and proper management of public services. Despite a number of internal and external challenges, including the COVID‑19 pandemic, geopolitical instability in the region and threats to SAIs’ independence, NIK rose to the occasion and remained committed to its responsibilities, proving that independent audit institutions are crucial for the proper functioning of the state. I am convinced that our efforts helped strengthen not only the efficiency of public institutions but also the legal and organisational culture of Poland. A summary of the key achievements during my term of office is attached for your kind information.
It has been a privilege to be a part of the global community of supreme audit institutions, and I am deeply honoured and grateful for the many opportunities to exchange views, knowledge and best practices with all of you. I am certain that international cooperation benefits and strengthens us all, and I wish for it to be continued and cultivated in the future.
As I leave office, please accept the assurance of my highest consideration and best wishes for continued success in all your future endeavours.
Yours sincerely,
Marian Banaś
President of Supreme Audit Office of Poland (NIK)
Graphic description
Conduct of audits
- 1 179 ongoing audit topics
- 1 093 completed audit topics
- 9 068 audited entities
- 11 027 post-audit statements
- 942 pronouncements on audit results
- 32 086 audit recommendations (87.2% accepted for implementation)
- 548 recommendations for legal reform
Notifications and Financial benefits
- 711 to law enforcement authorities, including 424 to the prosecutor's office
- 514 to the Commissioners for Public Finance Discipline
Financial benefits: approx. 39 bn EUR
Examples of systemic analyses
- COVID-19 pandemic: time of chaos and wrong decisions. Results: 9 NIK audits
- Food safety control system in Poland: current state and desired directions of changes. Results: 9 NIK audits, 5 EC audits
- Road safety: key systemic issues. Results: 15 NIK audits
Audit process support
- Digitalisation of the audit process
- Auditor's manual
- 162 Analyses of social and economic issues
- 933 analyses of tax-related complaints and requests concerning the planning of audits
- Increase in public trust: Over 36 000 complaints, requests and audit requests
- 55 press conferences
- 14 expert panels
STRATEGIC ACTIVITY significant changes in the organisation and functioning of NIK 2019-2025
NIK Strategies
- Current:
- Strategy of the Supreme Audit Office for 2025-2031
- Strategy for Audit Activity for 2025+
- Completed:
- Strategy of the Supreme Audit Office for 2021-2024
- Strategy for Audit Activity for 2022-2024
- Achieved 80% strategic and operational goals
National safety: I Safety of citizens, II Economic safety, III Safety of infrastructure and resources
Cooperation with the Sejm and other state authorities
- 2 audits requested by the Sejm
- 2 motions to the Constitutional Tribunal
- Submission of request to establish an inquiry committee regarding the GetBack scandal
Effects of NIK's international cooperation
- Building a positive image on the international arena
- Leading role in strengthening independent audit worldwide
- Leading role in promoting good practices worldwide
- Leadership in collaborative audits
- Active in peer reviews assessing transparency and accountability
- Leader and initiator of national and parallel audits
- Appointed external auditor for the years 2018-2024 in OECD
- Appointed external auditor for INTERPOL for the years 2022-2027
- Promoting potential for AI application in audits - organiser of the Yes to AI Conference
Implementation of selected new initiatives
- Draft of a new NIK Act
- Draft of the new NIK statute
- Establishment of the Department of ad hoc audits coordination unit
- NIK Manager Academy for management reinforcement
- Digitalisation of NIK: Implementation of the ERP system (HR), ATS (recruitment and selection)
External audits
- INTERPOL
- OECD
NIK as a host of numerous international conferences, i.a.:
- Yes to AI
- Safety of EU countries from the perspective of supreme audit institutions
