Report on the Activities of the Supreme Audit Office of Poland in 2024

In 2024, the Supreme Audit Office of Poland (NIK) carried out intensive and effective operations, the results of which were presented to the Sejm^[1] of the Republic of Poland. Fulfilling his constitutional duty, the President of the Supreme Audit Office of Poland, presented the Report on NIK's Activities in 2024 at a plenary session of the Sejm. While outlining the work of NIK in 2024, including the findings and key conclusions of the most important audits, Marian Banaś also provided a synthetic summary of the achievements of his outgoing term as President of NIK (2019-2025). The Sejm approved the Report on 5 August 2025.

The Supreme Audit Office of Poland provides the Sejm of the Republic of Poland and citizens with reliable information on the state of public affairs, aiming to improve the functioning of government and local administration. This is made possible thanks to the commitment of over 1600 NIK staff members, about 1200 of whom are auditors.

NIK's activities focus on areas of state operation with a high risk of irregularities – issues that negatively affect the effectiveness of the state and the quality of citizens' lives.

In 2024, NIK conducted a total of 320 audit assignments, of which 185 were completed by the end of the year. For the first time, the Report included data on audits that were ongoing as of December 2024, to illustrate NIK's full and continuous audit activity. Of these 135 planned and ad-hoc audit assignments, over 100 were completed by the end of July 2025.

As a part of audit activity in 2024, NIK formulated over 5100 recommendations, 74% of which were accepted for implementation. A total of 1181 entities were audited.

In 2024, the Supreme Audit Office of Poland submitted 90 de lege ferenda recommendations (recommendations for legal reform), of which 63 concerned proposals for changes to statutory regulations. The President emphasised NIK's role in the enactment of the Act of October 1, 2024, on the income of local government entities. One of the bases for adopting this legal act was the findings and conclusions from two NIK audits: "Correctness of ensuring financing of public tasks to local government entities in the years 2019–2022" and "Financial support for local governments by the state during the implementation of tax reforms and during economic recovery after the COVID-19 epidemic".

The financial results of the audits completed in 2024 amounted to over PLN 18 billion. The largest financial irregularities – as much as PLN 4.3 billion – were sums spent uneconomically, inappropriately, or unreliably, while over PLN 3 billion consisted of amounts spent in violation of the law.

The President also addressed the problem of increasing physical and verbal aggression directed at auditors while they performed their official duties. In 2024, out of 108 notifications sent to the prosecutor's office, 11 concerned obstruction of audit activities, a crime defined in Article 98 of the NIK Act. Proceedings were initiated in all these cases.

A vital aspect of NIK's activity is its international engagement. President Marian Banaś emphasised that this area of NIK’s work enhances Poland's prestige worldwide. In 2024, the Supreme Audit Office of Poland participated in four international parallel audits. NIK also completed an external audit of the OECD, which it had been carrying out for two consecutive terms since 2018. A notable success in 2024 was NIK's reappointment as the external auditor for INTERPOL.

[1] Lower house of the Polish parliament