NIK’s audit plan for 2020

Security of citizens, financial management of the state, costs of health services, prevention of ecological crises – these are only a few of the areas that the Polish Supreme Audit Office is going to audit this year.

NIK will address the security issue in several aspects. The auditors will check what the public administration bodies do to effectively eliminate drunk drivers from the road traffic. Annual reports after each longer holiday break show painful statistics. Drivers under the influence of alcohol or drugs pose a threat to the health and life of other traffic participants. The NIK audit is to verify if relevant bodies and services do what they can in that matter.

The term security also refers to the state and high-ranking officials. NIK will examine if the  Polish Armed Forces are able to quickly achieve full mobilisation- and combat readiness in case of external threats. The auditors have also planned an audit of preparation of the State Security Service to discharge its statutory obligations.

Security is also related to the condition of the state finance. NIK has planned among others two large audits concerning the National Bank of Poland (NBP). One of them is related to the execution of the monetary policy assumptions in 2019 and is to answer the question if the NBP properly implemented the assumptions of the Monetary Policy Council for 2019. The second audit is to show if the NBP managed its finance in the period 2015-2020 in a reliable, transparent and economic manner.

Security is also about health. The Polish health protection system has sparked public debate for years  now. NIK is going to check how the National Health Fund (NFZ) completed its tasks in 2019. NIK auditors will also have a closer look at whether the tariffication of health services financed from the state budget works properly and if the NFZ uses valuation of those services as it should. The audit results will help draw long-term conclusions and plan future actions so that Polish people can be offered better and faster treatment.

NIK will also verify how the health protection system is prepared to act in case some particularly severe and highly infectious diseases are confirmed in Poland.

In relation to the confirmed cases of coronavirus in Europe NIK President Marian Banaś decided to immediately start the reconnaissance audit in that area. NIK will examine how the Polish state is prepared to act in the face of a real threat of epidemics. It will be carried out in selected hospitals, at the airports, in seaports, in medical rescue units and in the State Sanitary Inspectorate (SANEPID) units.

The audit will also comprise the Ministry of Health and governors who account for the preparation and coordination of activities in such situations.

Our future is inextricably linked to the state of the natural environment. One of key issues in that area is the energy balance and management of resources. The natural resources are running out, so the renewable energy sources (RES) need to be used more and more intensely now. The auditors will check if the barriers in developing the RES use system are being effectively eliminated. The system of municipal waste management and cross-border waste movement will also be put under the microscope of NIK. Its proper functioning is also a guarantee that the ecological conditions we live in are cared about.

The state of the natural environment has a decisive impact on agricultural products and animal production. That is why, the annual audit plan for 2020 includes an audit of the efficiency of measures to prevent water shortages in agriculture. Poland is getting dry as a desert so this issue is one of the most urgent ones to be scrutinised.

The NIK’s audit plan for 2020 will also incorporate such audits as e.g.: asset and finance management by the Polish Television (TVP) and care of public administration bodies to maintain cultural and language identity of national minorities.

Clearly, these are only some of 90 audits that the Polish Supreme Audit Office if going to conduct in 2020. The paramount annual audit is obviously the state budget execution audit which has already started. NIK will also carry out more audits of the Organisation for Economic Cooperation and Development (OECD). NIK has been the external auditor of the OECD for a year now and it is going to hold this function for three more years.

One third of planned audits will be conducted by the NIK’s regional branches.

Besides planned audits NIK also regularly carries out ad hoc audits which comprise up to a few hundred entities per year. It will be so in 2020 as well. The audit areas and subjects are always an outcome of NIK’s decisions taken in response to the irregularities signalled by social organisations, citizens and Members of Parliament. The Polish SAI also carefully listens to the advice of experts in various areas important for the society.

As usual, the audit subjects have been developed based on a comprehensive and in-depth risk analysis in key areas of the state functioning. The suggestions to address certain subjects are reported both by the NIK units (departments, regional branches, NIK advisors) as well as external institutions, such as: Sejm, Senate, Chancellery of the Prime Minister and Ombudsman. The NIK’s annual audit plan is drafted based on the analysis of those proposals. The specification of areas and subjects of the NIK’s planned audits for 2020 can be found in the work plan of the Supreme Audit Office.

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Date of creation:
14 February 2020 15:29
Date of publication:
03 February 2020 15:29
Published by:
Andrzej Gaładyk
Date of last change:
14 February 2020 15:29
Last modified by:
Andrzej Gaładyk
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