The NIK’s audit covered 80 investments realised by 36 municipalities from 12 regions. Those investments were related to the construction of roads, sewage systems, water supply systems, schools and swimming pools, to name just a few, and their total value stood at PLN 219 million. The EU provided a co-financing of PLN 128 million for those projects. The NIK’s audit shows that the audited investments were realised efficiently and timely, and that they were properly planned and supervised. The funds allocated for those investments were spent economically, and the intended objectives, results and effects were achieved.
However, the audit has revealed certain irregularities with regard to conducting and documenting public procurement proceedings: they were conducted in an inappropriate manner and in non-compliance with the binding regulations, which in six cases affected the choice of the contractor and, in the opinion of the NIK, should be treated as a corruption-prone mechanism. Moreover, in some cases investors prolonged the deadlines for contractors with no justified reason, and they did not execute fines, which should also be treated as an irregularity, according to the NIK. Additionally, the NIK has found that in 16 municipalities construction works were done without required permissions or without notifying the competent construction supervision authorities thereof.
