Кіріспе
Польшаның мемлекеттік органы – Жоғарғы Аудит Палатасы (Najwyższa Izba Kontroli, қысқартылған NIK) – ең жоғарғы аудит институты және Польшадағы ең көне мемлекеттік институттардың бірі. Ол 1919 жылдың 7 ақпанында, Польшаның тәуелсіздігі қайта орнатылғаннан кейін үш айдан астам соң, Екінші Республика кезінде құрылды. Палатаның құрылуы Мемлекет басшысы Юзеф Пилсудскийдің бастамасымен болды. Оның ұйымдастырылуы мен жұмыс істеуі Польша Республикасының Конституциясында және 1994 жылғы 23 желтоқсандағы NIK заңында белгіленген. NIK Сеймге (Польша Парламентінің төменгі палатасына) бағынады және алқалы жауапкершілік принципіне сәйкес әрекет етеді. NIK-ті Сейм алты жылға тағайындайтын Президент басқарады. NIK негізінен мемлекеттік бюджеттің орындалуына, сондай-ақ мемлекеттік қаржы жұмсалуына және мемлекеттік және жергілікті органдардың, сондай-ақ шаруашылық субъектілерінің мемлекеттік мүлікті басқаруына қатысты аудиттер жүргізеді. Жыл сайын NIK Сеймге үш маңызды құжатты ұсынады: мемлекеттік бюджеттің орындалуы және ақша-кредит саясатының бағыттары туралы талдау, Министрлер Кеңесіне сенім білдіру туралы пікір және NIK қызметінің жылдық есебі. Құрылған күнінен бастап NIK елдің жоғарғы аудит институты болып табылады, ол мемлекеттің және мемлекеттік қаражатты пайдаланатын барлық мекемелер мен корпорациялардың кірістері мен шығыстарын кең ауқымды аудиттеуге уәкілді. NIK мемлекеттік тапсырыстарды орындайтын немесе мемлекеттік гранттар мен кепілдіктер алатын барлық мемлекеттік институттарды, мемлекеттік және жергілікті әкімшілік бірліктерді, сондай-ақ корпоративтік органдар мен коммерциялық емес ұйымдарды тексеруге құқылы. Польша Республикасының Конституциясы мен NIK-ке қатысты заң, Польшаның Жоғарғы Аудит Палатасы алқалы жауапкершілік принципі бойынша жұмыс істейтінін анықтайды. Парламент Спикері Коллегия мүшелерін үш жылға тағайындайды. Коллегияның міндеттеріне мемлекеттік бюджеттің орындалуы және фискалдық саясат принциптерін бекіту, NIK жұмысын бағалау, үкіметтің міндеттерін орындауына сертификат беру туралы пікір қалыптастыру, NIK-тің жұмыс жоспары мен бюджет жобасын бекіту кіреді. Коллегия аудит бағдарламаларын және ең маңызды аудиттердің нәтижелерін бағалайды. Сондай-ақ ол аудиттен кейінгі наразылықтарды қарастырады. Қазіргі регламент бойынша NIK Сеймге жауап береді, ол Сенаттың мақұлдауымен Президентті алты жылға тағайындайды. NIK Президентінің өкілеттік мерзімі Парламенттің өкілеттік мерзімімен міндетті түрде сәйкес келмейді, бұл осы лауазымның кез келген саяси партияға тәуелді болуына жол бермейді. Сейм мүшелері сияқты, NIK Президенті де иммунитетке ие: оны Сеймнің келісімінсіз тұтқындауға немесе қудалауға болмайды. Қазіргі уақытта NIK Президенті лауазымын 2019 жылдың 30 тамызында тағайындалған Мариан Банас атқарады. Жоғарғы Аудит Палатасы өз департаменттері мен аймақтық бөлімшелері арқылы жұмыс істейді. Департаменттерге бөліну, олар аудиттейтін мәселелердің ауқымын көрсетеді, сондықтан NIK құрамында келесі департаменттер бар:
a Polish government agency
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
Мемлекеттік басқару
Бюджет және қаржы
Экономика, мемлекеттік активтер және жекешелендіру
Инфрақұрылым
Аудит методологиясы және кәсіби даму
Ғылым, білім және ұлттық мұра
Ұлттық қорғаныс
Қоғамдық тәртіп және ішкі қауіпсіздік
Еңбек, әлеуметтік мәселелер және отбасы
Құқықтық мәселелер
Ауыл шаруашылығы және ауылдық даму
Стратегия
Қоршаған орта
Денсаулық сақтау
a Polish government agency
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
NIK-тің басқа департаменттері:
a Polish government agency
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
Құрылыстар және логистика
Ақпараттық технологиялар
Корпоративтік қызметтер
Есептер
a Polish government agency
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
Аймақтық бөлімшелерге бөліну Польшаның аумақтық бөлінуімен байланысты. NIK-тің 16 аймақтық бөлімшесінің саны воеводалықтардың санына тең. NIK өз бастамасы бойынша, Сеймнің немесе оның органдарының немесе өкілдерінің (мысалы, Сейм Спикерінің), Республика Президентінің немесе Премьер-Министрдің өтініші бойынша аудит ісін бастайды. NIK қызметінің ерекше түрлері мемлекеттік бюджеттің орындалуын және ақша-кредит саясатының принциптерін тексеруді, сондай-ақ Министрлер Кеңесіне сенім білдіруде NIK пікірін қамтиды. NIK өз міндеттерін мерзімді жұмыс жоспарларына сәйкес орындайды. Бірінші кезекте мемлекеттік бюджеттің орындалуын тексеру аяқталады, өйткені NIK осы қызметті жүзеге асыруға заңды түрде міндетті. NIK басқа аудиттерді NIK Коллегиясы үш жылға белгілеген басымдықтарға сәйкес жүргізеді. NIK мемлекеттің өзінің азаматтарына қатысты міндеттемелерін орындауын бағалайды, сондай-ақ алаңдау тудыратын салаларды көрсетеді, әсіресе дұрыс дамуға кедеріл келтіруі мүмкін салаларды. Әр жыл сайын жоспарланған аудиттерге арналған нақты тақырыптарға сәйкес жаңа аудит салалары таңдалады. NIK сондай-ақ кезектен тыс аудиттерді жүргізе алады. Жоғарғы Аудит Палатасы Еуропалық Одақ елдеріндегі ұқсас органдармен, Еуропалық Аудит Палатасымен, НАТО-ның Халықаралық Аудиторлар Кеңесімен, сондай-ақ Шығыс және Орталық Еуропаның басқа елдеріндегі аудит органдарымен (мысалы, Чехия, Словакия, Ресей және Венгрия) ынтымақтастық жасайды. Жоғарғы Аудит Палатасы Еуропалық Жоғарғы Аудит Институтының ұйымдастыру шеңберінде, EUROSAI – INTOSAI-ның жеті аймақтық тобының бірі, еуропалық әріптестерімен де ынтымақтастық жасайды. 2008-2011 жылдары EUROSAI Басқарма Төрағасы – NIK Президенті Яцек Езерский болды.
a Polish government agency
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
The Supreme Audit Office (Najwyższa Izba Kontroli, abbreviated NIK) is the supreme audit institution and also one of the oldest state institutions in Poland, created under the Second Republic on February 7, 1919, barely 3 months after the restoration of Poland's independence. It was created on the initiative of the Head of State, Józef Piłsudski. Its organisation and functioning are set out in the Constitution of the Republic of Poland and the NIK Act of 23 December 1994. The NIK is subordinate to the Sejm (lower house of the Polish Parliament) and it acts in accordance with the principle of collegial responsibility. The NIK is headed by the President who is appointed by the Sejm for a six year term of office. The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental bodies and economic entities. Every year, the NIK submits three key documents to the Sejm: the analysis of the state budget execution and monetary policy guidelines, the opinion on the vote of discharge for the Council of Ministers and the annual report on the NIK’s activity. From its very first day, NIK has been the country's supreme audit institution, empowered to exercise wide ranging audit of the revenue and expenditure of the state and all institutions and corporations that make use of public funds. NIK is entitled to audit all state institutions, government and local government administrative units, together with those corporate bodies and non governmental organisations which perform public contracts or receive government grants and guarantees. The Constitution of the Republic of Poland, and the statute relating to the NIK, determine that the Polish SAI functions on the principle of collegiate responsibility. The Speaker of the Parliament appoints members of the College for a three year tenure. The tasks of the College include the approval of the analysis of the state budget execution and the principles of fiscal policy, the audit of the NIK’s performance, formulating an opinion concerning certification of performance of duties part of discharge procedure of the government, the work plan and the draft budget for the NIK. The College assesses audit programmes and the outcomes of particularly important audits. It also considers post audit objections. Under the current regulations, NIK is answerable to the Sejm, which appoints its President for a 6 year term, with the approval of the Senate. Terms of office of the President of the NIK do not necessarily coincide with those of the Parliament, which in practice prevents this office from being dependent on any political party. Like members of the Sejm, the President of NIK also enjoys immunity: he cannot be arrested or indicted without the consent of the Sejm. Currently, the post of the President of the NIK is held by Marian Banaś, appointed on 30 August 2019. The Supreme Audit Office operates through its Departments and Regional Branches. The division into Departments reflects the scope of the matters it audits, and thus NIK includes the following Departments:
Public Administration
Budget and Finance
Economy, Public Assets and Privatisation
Infrastructure
Audit Methodology and Professional Development
Science, Education and National Heritage
National Defence
Public Order and Internal Security
Labour, Social Affairs and Family
Legal Affairs
Agriculture and Rural Development
Strategy
Environment
Health
Other Departments of the NIK:
Facilities and Logistics
IT
Corporate Services
Accounts
The division into Regional Branches is connected with the territorial division of Poland. The number of NIK Regional Branches, 16, equals that of the voivodeships. NIK institutes audit proceedings on its own initiative, at the request of Sejm or its bodies or representatives (e. g. the Speaker of Sejm), the President of the Republic, or the Prime Minister. Special types of NIK activities include audits of the state budget execution and of the principles of monetary policy, as well as the NIK opinion in votes of confidence for the Council of Ministers. The NIK fulfils its tasks based on periodic work plans. In the first instance, the audit of the state budget execution is completed, as the NIK is legally bound to conduct this activity. NIK undertakes other audits according to prioritised directions established by the NIK College for a period of three years. The NIK establishes whether the state fulfils its obligations towards its citizens, as well as indicates areas in which there are concerns, in particular ones that could be hindering proper development. Each year new audit areas are selected according to which specific themes for planned audits are programmed. NIK can also undertake ad hoc audits. The Supreme Audit Office cooperates with similar bodies in the European Union countries, with the European Court of Auditors, International Board of Auditors for NATO, as well as the auditing authorities in other countries of Central and Eastern Europe such as the Czech Republic, Slovakia, Russia, and Hungary. The Supreme Audit Office also cooperates with its European partners within the framework of EUROSAI the European Organisation of Supreme Audit Institutions, which is one of seven regional groups of INTOSAI the International Organisation of Supreme Audit Institutions. Jacek Jezierski, President of the NIK was the Chair of EUROSAI Governing Board in 2008 2011.
NIK президенті
+l. pImageName To1 файлынан Валериан Панко 23 мамыр 1991 17 қазан 1991 2. Лех Качинский 14 ақпан 1992 8 маусым 1995 3. Януш Войцеховский 22 маусым 1995 20 шілде 2001 4. Мирослав Секула 20 шілде 2001 22 шілде 2007 5. Яцек Езерский 22 тамыз 2007 22 тамыз 2013 6. Кшиштоф Квятковский 27 тамыз 2013 30 тамыз 2019 7. Мариан Банас 30 тамыз 2019 – қазіргі уақытқа дейін.
+l. pImageName from To1. Walerian Pańko23 May 19917 October 19912. Lech Kaczyński14 February 19928 June 19953. Janusz Wojciechowski22 June 199520 July 20014. Mirosław Sekuła20 July 200122 July 20075. Jacek Jezierski22 August 200722 August 20136. Krzysztof Kwiatkowski27 August 201330 August 20197. Marian Banaś30 August 2019Present