The Supreme Audit Office performs its audit tasks based on annual work plans submitted to the Sejm of the Republic of Poland. In the planning process the Act gives precedence to the audits that NIK is obliged to conduct by virtue of law[1]. Other audits are planned according to the audit priorities approved by the Council of NIK. The planning process enables NIK to focus its auditing activity on key issues related to the state functioning.
Monitoring
In the audit planning process it is extremely important to constantly deepen the knowledge of areas underlying the NIK audit mandate in terms of potential irregularities. Special teams are in place at NIK to track legislative changes, study statistical data, screen government plans and programs as well as media releases. NIK employees also analyse the results of previous audits of NIK and audits carried out by other state authorities. They get familiar with the documents related to the current works of the Sejm of the Republic of Poland, the Senate and its authorities. The whole picture is complemented by the review of claims and complaints filed with NIK.
The monitoring helps NIK identify the areas where potential irregularities may occur. The thus obtained knowledge has significant impact on the shape of annual- and long-term planning. Based on that the work plan is developed and the audit priorities are set for three years’ periods. Currently, the highest priority of NIK is to ensure improvement of citizens’ living conditions in the circumstances of current and long-term financial stability of the state, to improve efficiency of the educational system, to provide generally available and reliable health care, to maintain national heritage, natural resources and proper land management.
Audit priorities
The analysis of the state social and economic situation is the foundation of the long-term planning process. Based on that the audit priorities are set for three years’ periods. In 2013, the highest priority of NIK audits is Ensuring current and long-term financial stability of the state. Additional priorities are: Improving efficiency of the educational system; Ensuring generally available and reliable health care and Maintaining national heritage, natural resources and land management. Counteracting social and economic consequences of demographic changes in Poland; Enhancing citizen service by public administration.
Annual work plan
The work plan includes the subjects of audits conducted by NIK on its own initiative, and also upon request of the Sejm or its bodies, upon request of the President of the Republic of Poland or the President of the Council of Ministers. The majority of audit subjects are own proposals of NIK, developed based on the analysis of social and economic situation of Poland, considering suggestions of audit subjects provided by the President of the Republic of Poland, the Prime Minister, Speakers of the Sejm and Senate and other public authorities.
[1] Article 2 - 7 of the Act on the Polish Supreme Audit Office of 23 December 1994.