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The Supreme Audit Office (NIK) of Poland: Ensuring Accountability and Transparency

The NIK, an audit office with elements of collegiality, conducts audits to guarantee the proper functioning of state and local government bodies. Its scope of audit covers all state and local government bodies, as well as other organizational units and enterprises. The NIK's wide dissemination of information and public support for its activities enhance its effectiveness.

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The Supreme Audit Office (NIK) of Poland: Ensuring Accountability and Transparency

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  1. Supreme Audit Office (the NIK):Basic Facts Riga, 4 April 2012

  2. The Constitution of Poland of 1997 establishes the principle of the separation of powers NIK President is elected by the Sejm with the consent of the Senat for a six-year term The NIK is subordinated to the Sejm (the lower) chamber of the Polish parliament), but its activities are not limited to working on behalf of the Sejm 3 NIK Vice-Presidents are proposed by the NIK President and appointed by the Sejm Speaker NIK in the Legal System

  3. Detailed constitutional provisions give the NIK appropriate scope of competence and independence NIK’s audit scope is broad: all state bodies and local self-government units, the activity of non-public units and enterprises (to some extent); regularity and performance audits Close relations with the Sejm facilitate the implementation of the NIK’s recommendations by audited entities Information on the NIK's activities is widely disseminated Knowledge of the NIK and the public support for its activities are broad Legal Status and Position

  4. NIK College: NIK President, Vice-Presidents, Director General, 7 external members, 7 internal members Mandate: passes the draft budget passes the annual work plan approves of the NIK Annual Report approves of the Report on the Execution of the State Budget passes the opinion on the vote of approval for the government … NIK is an audit office with elements of collegiality

  5. The NIK’s audits are conducted to guarantee the proper functioning of the entire system of state bodies. The NIK’s scope of audit covers all state and local government bodies (some of them, e.g. courts, can be audited only with regard to the implementation of the budget, financial and property management). NIK can also audit, with regard to legality and proper management, the activity of other organisational units and enterprises, to the extent to which they use state or communal property or resources, or incur financial liabilities to the state. Scope of audit

  6. NIK’s “Auditing Standards” (June 2003) states: NIK can carry out regularity and performance audits (…), as well as comprehensive (mixed-type) audits, which include both regularity and performance aspects. In practice, mixed-type audits, focused in the audit of legality, prevail. Types of NIK’s audits

  7. The NIK performs single-entity audits, but in a coordinated way. It allows for examination of broader issues and the recommendations can refer to a whole sector of the administration or economy. The starting point is to develop one common audit program based on which single-entity audits are carried out. This approach is related to the application of a multiphase reporting procedure. There are two types of audit reports: single-entity and summary audit reports. The results of single-entity audits form the basis for the summary audit report. Summary audit reports have an issue-oriented nature and are based on the results of the previous single-entity reports. NIK’s audit procedure

  8. Department of Strategy Department of Audit Methodology & Professional Development Department of Public Administration Department of Budget & Finance Department of Economy, Public Assets & Privatization Department of Infrastructure Department of Science, Education & National Heritage Department of National Defense Department of Public Order & Internal Security Department of Labour, Social Affairs & Family Department of Agriculture & Rural Development Department of Environment Department of Health Department of Legal Affairs 16 regional branches 4 administrative departments Internal Structure

  9. NIK’s regional branches: have similar status as departments in the head office employ around half of the total number of NIK’s staff perform audits in the framework of regional authorities sometimes carry out audits in central state bodies in practice, they carry out approximately 80% of the total number of NIK’s single-entity audits have the right to submit audit reports to central government’s regional bodies and local government bodies. In this way, they can impact management practices in the regions Regional Branches

  10. NIK employs 1,650 people including 1,250 auditors, audit managers and audit directors. NIK Staff

  11. www.nik.gov.pl

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