State budget execution audit is the most important audit that the NIK carries out every year. Its aim is to provide an objective opinion on how the auditees and the government execute the state budget. The President of the NIK is obliged by the law to annually present the Sejm, i.e. the lower chamber of the Polish Parliament, at its plenary session, with the document entitled Analysis of the Execution of the State Budget and Monetary Policy Guidelines. The document comprises the results of budgetary audits conducted in over 300 individual entities.
Budgetary audits are comprehensive in nature and they cover both financial and performance elements. They are carried out in accordance with the binding methodologies, auditing standards of the NIK and international auditing standards. A separate report is produced after each budgetary audit, comprising a single budget part, while the execution of the whole budget is summarised in the Analysis.
The NIK audits entities that administer individual parts of the state budget, agencies and funds whose financial plans are included in the budget law, the National Bank of Poland (NBP), and other entities that use budget subsidies.
The results of audits conducted in each office are published on the NIK website. This year, in its results of the state budget execution audit, the NIK will present the list of institutions that did not pay the radio and TV licence fee in 2011.
