The following entities have been audited: the Ministry of Regional Development (MRR) and the Polish Agency for Enterprise Development (PARP) as the Managing Authorities and Intermediate Bodies responsible for the Programme management and monitoring, as well as 20 other entities from five regions: Warmińsko-Mazurskie, Podlaskie, Świętokrzyskie, Lubelskie and Podkarpackie.
According to the NIK, both the Ministry and the PARP properly supervised the development and realisation of projects co-financed with the funds from the Programme, and only several irregularities have been found. At the Ministry, irregularities were mostly related to the procedure for the collection of application forms for the Programme Investment Plan. While at the PAPR, NIK auditors found certain irregularities with regard to the procedure for the assessment of co-financing applications.
The NIK has positively assessed, despite several irregularities found, the development and realisation of projects by eight self-government entities, six universities and three commercial law companies. A negative opinion was given to two self-governmental units and a branch of the General Directorate for National Roads and Motorways (GDDKiA). The NIK has had reservations about, primarily, delays in the development of projects, submission of incomplete application forms and incompliance with the regulations on public procurement.
NIK auditors emphasise that the Minister of Regional Development should, among others, take steps to improve instruments for accelerating realisation of projects, to make application assessment procedures compliant with the criteria set by the Programme Monitoring Committee, and to set, together with the PARP, the scope of compliance audits with regard to the application of public procurement by the Programme participants.
