According to the law, the NIK is entitled to comment on particular officials responsible for serious irregularities found during an audit and to question their further holding of their positions, with regard to persons employed in government administration bodies, the National Bank of Poland (NBP), the Offices of the Parliament and the Constitutional Tribunal (the complete list of institutions for which the NIK can present personnel recommendations is set out in the Act on the NIK, Article 2, paragraph 1 and Article 4, paragraph 1).
In what circumstances can the NIK formulate such recommendations? For example in the case of persons who do not meet the requirements set out by the law. During one of the NIK’s audits, auditors found that the person holding the post of the deputy chief accountant did not have necessary qualifications and was not authorised to approve and sign accounting documents. Auditors can also formulate recommendations with regard to concrete persons if irregularities discovered are very serious.
Such recommendations may be the basis for disciplinary proceedings, for termination of an employment contract or for dismissal. The head of the audited entity to whom such recommendations are addressed is obliged to inform the NIK on how those recommendations have been used and on the steps taken.
