The Polish SAI is going to face ambitious challenges in 2025. NIK has planned 90 audits covering key areas of public life – from state security and financial stability to healthcare and environmental protection. The following subjects in particular will be in the centre of NIK’s interest: preparation of uniform services and hospitals in case of crises, border protection and cybersecurity. The Polish SAI does not limit itself to domestic issues, though. In 2025, NIK representatives will also take part in international audits and cooperate with global organisations. There is one goal of these efforts: to make sure our country remains stable and secure in the changing world.
The Supreme Audit Office has planned to address 90 audit subjects, including the state budget execution and the execution of monetary policy assumptions in 2024. These are key audits for the Polish Sejm (lower chamber of the Polish Parliament).
NIK’s Work Plan for 2025 includes three main areas which also are part of NIK’s audit strategy for 2022–2024. The strategic priority Ensuring national security is focused on: Finance and economy, People and Environment.
In the light of current geopolitical challenges, topics related to the security of the state and its citizens are of particular significance. That is why, most subjects are part of the strategic priority (as many as 63 of 90 subjects listed in NIK’s Work Plan for 2025). NIK auditors will therefore concentrate on issues related to the protection of borders, critical infrastructure and preparing institutions for crisis situations. The Polish SAI will e.g. look into how the Police, Border Guard, State Fire Service and Prison Service are prepared for a potential external threat to the state security. NIK audits are to verify operational skills of the Territorial Defence Forces, activity of the Polish Armaments Group and construction of an electronic barrier at the Polish-Russian border. The following areas will also be taken under the microscope: investments in physical and electronic security devices at the border with Belarus, cybersecurity of key services, protection of strategic water intakes, preparation of hospitals for crisis situations and functioning of the medical rescue system.
NIK is also going to examine financial stability and economic development of our country. Special attention will be paid to financial economy of Narodowy Bank Polski (National Bank of Poland) and Bank Gospodarstwa Krajowego, implementation of the National Recovery and Resilience Plan by laying emphasis on the way municipalities select and carry out investments. Besides, NIK wants to know how money from the Reprivatisation Fund is spent, how public universities manage their finance and property, and also how local governments cooperate with NGOs.
As every year, auditors will dive into social matters. NIK’s scheduled audits will cover: support for persons with disabilities as part of the programme: “Independence - Activity – Mobility!”, care of the elderly in rural and urban-rural municipalities, care of children and youth in social welfare centres and support for persons with mental disorders in dedicated social care facilities.
The Polish SAI is going to pay special attention to healthcare: clinical hospitals and their medical, educational and academic activity, primary healthcare, perinatal care as well as providing proper education conditions by universities which open physician departments.
Questions about the future of our planet keep being asked, both globally and locally. Therefore, NIK will check how we are prepared for this future. The following will be scrutinised, among others: prevention and response to threats related to the quality of flowing surface waters, counteracting consequences of drought, activities to reduce negative impact of open-pit mining of minerals on groundwater and surface waters, as well as building roads as part of the Via Carpatia route.
NIK will also broach the topics it has already dealt with. Once again, NIK auditors will address the following issues: challenges of persons with disabilities, ensuring architectural, digital as well as information and communication accessibility for persons with special needs, providing universal access to broadband Internet.
The majority of scheduled audits will concern public administration (12), health (11), internal affairs (10), public finances, construction, spatial planning and development, and housing (6 audits each). In all 90 audit topics included in NIK’s Work Plan for 2025, audit activities should be completed by the end of the year. In addition, 29 audits started in 2024 will be continued in 2025.
Apart from scheduled audits, NIK regularly conducts ad hoc audits – auditors visit several hundred entities a year. This will also be the case in 2025. The audits areas and topics are always a follow-up of NIK's decisions made as a result of irregularity signals sent by social organisations, citizens and parliamentarians. Also, NIK listens carefully to the advice of experts in various socially important areas.
It is worth noting that in 2025 NIK will actively participate in the works of INTOSAI and EUROSAI, i.e. an international organisation bringing together audit institutions and its European counterpart. NIK will continue its work on international audits – both as a coordinator and a participant. Among other things, it will verify financial statements of the European Peace Facility and will continue to act as INTERPOL's external auditor. Besides, NIK will coordinate an international audit on compulsory education for children from Ukraine and will operate in EUROCONTROL, an organisation handling the safety of air navigation. All tasks will be carried out in accordance with the agreed schedules and international commitments.
