In mid-2010, directors of NIK audit departments and regional offices presented their proposals for audits to be conducted next year. These proposals were later discussed by experts, NIK Vice-Presidents and the Department of Audit Strategy, and included in the NIK work plan for 2011, which was debated on by the NIK management on 9 November 2010 at a meeting chaired by NIK President Jacek Jezierski.
The work plan will be later submitted to the Council of the NIK that will adopt the plan, after a discussion and introduction of necessary changes, at a session scheduled for 24 November 2010. Once adopted, the NIK work plan will be sent to the Speaker of the lower chamber of the Polish Parliament (Sejm).
The plan comprises 282 audits, referred to as planned audits. These are not, however, the only audits to be conducted by NIK auditors next year. Additionally, they will also perform about 420 ad hoc audits, some of which may be very broad in scope. For example, in 2010 one of ad hoc audits performed by the NIK covered training for military pilots, while another was aimed at verifying the organisation of business trips for top public officials.