98 investments totalling PLN 1.84 billion were made as part of the NATO investment programme in the years 2007-2010. NIK verified six of them. The audit covered projects significant in terms of defence. Their total value in the said period reached 20 percent of total expenses.
The most serious reservations of NIK concerned the NATO Defence Investment Division (NATO DID) reporting to the Minister of National Defence. The Polish investor committed negligence in preparing and executing projects. Besides, its supervision of individual construction sites was ineffective. It did not hire employees that would be qualified to exercise professional investor’s supervision and have the knowledge of the construction process confirmed by an independent body. As a consequence, cases of inadequate performance of tasks occurred at all investment stages.
NATO DID also failed to supervise the activity of substitute investors. At the same time, it agreed that they could receive fixed compensation independent of the work performance time. According to NIK, it made the investors less motivated to perform their tasks in a timely and economic way. Moreover, the NATO Defence Investment Division did not adhere to the remarks of the Ministry of National Defence which pointed to irregularities and recommended eliminating them. The auditors also found that in case of three investments the final handover of the machines and equipment worth more than PLN 19 million had been made in the absence of the NATO DID representatives. They did it at a later stage in Warsaw, ”from behind the desk”.
As a result of negligence cases on part of the NATO Investment Division, delays in individual investments were as long as 4 to 9 years. According to NIK’s findings, planned costs were significantly exceeded and in the extreme case they were even doubled.
NIK also questioned the lengthy process (28 months) of selecting substitute investor. The absence of such investor delayed e.g. the start-up of works at the airport in Mińsk Mazowiecki. In case of 20 projects which already have been accomplished it is impossible to carry out a joint handover inspection required by the NATO regulations.
NIK negatively evaluated four investments:
- Construction of fuel and lubricants warehouses at the airport in Malbork. Neither the anticipated construction completion date (2005) nor the planned costs (PLN 43 million) were met. The investment completion date was postponed to 2011 and the costs doubled. The construction was continued after the audit had finished and because of the delays the NATO DID had to incur additional expenditures of PLN 2.5 million.
- Construction of fuel and lubricants warehouses at the airport in Poznań-Krzesiny. NIK negatively evaluated the agreement to perform additional works. It did not include the investment scope which at first made it impossible to compare the offer with market prices and then to evaluate the work performance. In the course of the construction, deliveries of equipment and machines were in several cases received in the absence of the investor. The NATO DID employees signed protocols confirming compliance of deliveries with the order in Warsaw.
- Supply of Backbone radars in Zamość. The investment was to be accomplished in 2007. Though, by the time of the NIK audit in 2010, the assembly of main elements of the radar had not even started. That was the result of a 4-year delay of a related task: ”Construction of the radar station in Zamość” which had not been completed by the time of the NIK audit.
- Modernisation and expansion of fuel and lubricants warehouses in Cybowo. The auditors found that the NATO DID had handed over the machines and equipment worth nearly PLN 4.5. million without required presence of its representative on the construction site.
NIK positively evaluated two investments: modernisation of the hangar at the airport in Łask and construction of the radar station in Brzoskwinia.
