The Corps was formed in 1999 by Denmark, Germany and Poland. Currently it is constituted by representatives of 25 states. It is constantly increasing in significance. At the NATO Summit in Newport it was decided that the Corps would assume command not only of the so called Spearhead Force, but also of the NATO integration units (NFIU). In 2016 the Multinational Corps North-East was promoted to the rank of a high readiness unit. This means that it shall be ready to address each treat within 48 hours.
According to the agreement concluded in 2001 in Szczecin, the Corps is to be audited by SAIs of Poland, Denmark and Germany alternately. Each SAI conducts its audit for three years. In 2015 the review of the execution of the Joint Multinational Budget of the Headquarters of the Corps North East, out of which trainings and military drills are financed, was also included in the audit scope.
NIK took over the role of the Corps auditor (the Office will audit the years 2016-2018), therefore the Polish, German and Dutch auditors met with representatives of the unit’s command. At the meeting the budget and its financing methods were presented. Rigsrevisionen, the Danish Supreme Audit Institution, also summed up the three years of its audit.
The Supreme Audit Office of Poland has cooperated with the North Atlantic Treaty before. In 2014 at the request of the International Board of Auditors for NATO (IBAN) a special team comprised by Polish and Spanish auditors reviewed the quality of supervision over the finances of the whole North Atlantic Treaty. The accounts provided by IBAN were thoroughly checked and selected reports were analysed and compared with the facts.
The audit of the Multiannual Corps North East reflects the trust placed in NIK both with regard to its professionalism, as well as knowledge and expertise related to the national defence issues. - The audit of funds spent on national defence of our country is one of the most significant tasks of NIK, both because of the scale of this budget expenditure (2 % annually on national defence), as well as the international situation related to, among others, military activities in one of our neighbouring countries, namely Ukraine - said NIK President, Krzysztof Kwiatkowski.
