Введение
Польское государственное учреждение Высшая контрольная палата (Najwyższa Izba Kontroli, сокращенно NIK) является высшим органом государственного аудита и одним из старейших государственных учреждений Польши, созданным в период Второй Республики 7 февраля 1919 года, всего через 3 месяца после восстановления независимости Польши. Она была создана по инициативе главы государства Юзефа Пилсудского. Ее организация и функционирование определены Конституцией Республики Польша и Законом о NIK от 23 декабря 1994 года. NIK подотчетна Сейму (нижней палате польского парламента) и действует в соответствии с принципом коллегиальной ответственности. Возглавляет NIK Президент, назначаемый Сеймом на шестилетний срок. NIK осуществляет аудит, связанный, прежде всего, с исполнением государственного бюджета, а также с расходованием государственных средств и управлением государственной собственностью государственными и местными органами власти и хозяйствующими субъектами. Ежегодно NIK представляет Сейму три ключевых документа: анализ исполнения государственного бюджета и руководящие принципы денежно-кредитной политики, заключение о предоставлении разрядки Совету Министров и годовой отчет о деятельности NIK. С момента своего основания NIK является высшим органом государственного аудита страны, наделенным полномочиями проводить всесторонний аудит доходов и расходов государства, а также всех учреждений и организаций, использующих государственные средства. NIK имеет право проводить аудит всех государственных учреждений, органов государственного и местного самоуправления, а также корпоративных и некоммерческих организаций, выполняющих государственные контракты или получающих государственные гранты и гарантии. Конституция Республики Польша и закон о NIK определяют, что польский ОГА функционирует на основе принципа коллегиальной ответственности. Спикер Парламента назначает членов Коллегии на трехлетний срок. В задачи Коллегии входит утверждение анализа исполнения государственного бюджета и принципов фискальной политики, аудит деятельности NIK, формирование заключения о подтверждении надлежащего исполнения обязанностей в рамках процедуры предоставления разрядки правительству, плана работы и проекта бюджета NIK. Коллегия оценивает программы аудита и результаты особо важных аудитов, а также рассматривает возражения, возникшие по результатам аудита. В соответствии с действующими нормами NIK подотчетна Сейму, который назначает ее Президента на шестилетний срок с одобрения Сената. Срок полномочий Президента NIK не обязательно совпадает со сроком полномочий Парламента, что на практике предотвращает зависимость этой должности от какой-либо политической партии. Как и члены Сейма, Президент NIK также обладает иммунитетом: он не может быть арестован или привлечен к ответственности без согласия Сейма. В настоящее время должность Президента NIK занимает Мариан Банась, назначенный 30 августа 2019 года. Высшая контрольная палата осуществляет свою деятельность через свои Департаменты и Региональные отделения. Разделение на Департаменты отражает сферу аудируемых вопросов, поэтому NIK включает в себя следующие Департаменты:
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.
Государственное управление
Бюджет и финансы
Экономика, государственная собственность и приватизация
Инфраструктура
Методология аудита и профессиональное развитие
Наука, образование и национальное наследие
Национальная оборона
Общественный порядок и внутренняя безопасность
Труд, социальные вопросы и семья
Юридические вопросы
Сельское хозяйство и развитие сельских территорий
Окружающая среда
Здравоохранение
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.
Другие Департаменты NIK:
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.
Материально-техническое обеспечение и логистика
Информационные технологии
Корпоративные услуги
Бухгалтерия
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.
Разделение на Региональные отделения связано с территориальным делением Польши. Количество Региональных отделений NIK, 16, соответствует количеству воеводств. NIK возбуждает аудиторские проверки по собственной инициативе, по запросу Сейма или его органов и представителей (например, Маршалка Сейма), Президента Республики или Премьер-министра. К особым видам деятельности NIK относятся аудиты исполнения государственного бюджета и принципов денежно-кредитной политики, а также заключение NIK при голосовании о доверии Совету Министров. NIK выполняет свои задачи на основе периодических планов работы. В первую очередь завершается аудит исполнения государственного бюджета, поскольку NIK юридически обязана осуществлять эту деятельность. NIK проводит другие аудиты в соответствии с приоритетными направлениями, установленными Коллегией NIK на период три года. NIK устанавливает, выполняет ли государство свои обязательства перед гражданами, а также выявляет области, вызывающие опасения, особенно те, которые могут препятствовать надлежащему развитию. Каждый год выбираются новые области аудита, в соответствии с которыми разрабатываются конкретные темы для планируемых аудитов. NIK также может проводить внеплановые аудиты. Высшая контрольная палата сотрудничает с аналогичными органами в странах Европейского Союза, с Европейским счетным двором, Международным советом аудиторов НАТО, а также с аудиторскими органами других стран Центральной и Восточной Европы, таких как Чехия, Словакия, Россия и Венгрия. Высшая контрольная палата также сотрудничает со своими европейскими партнерами в рамках EUROSAI – Европейской организации высших органов аудита, которая является одной из семи региональных групп INTOSAI – Международной организации высших органов аудита. Яцек Езерский, Президент NIK, был Председателем Правления EUROSAI в 2008-2011 годах.
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.
Президент НИК
1. pImageName из To1. Валериан Панко
23 мая 1991 – 17 октября 1991
2. Лех Качиньский
14 февраля 1992 – 28 июня 1995
3. Януш Войцеховский
22 июня 1995 – 20 июля 2001
4. Мирослав Секула
20 июля 2001 – 22 июля 2007
5. Яцек Езерский
22 августа 2007 – 22 августа 2013
6. Кшиштоф Квятковский
27 августа 2013 – 30 августа 2019
7. Мариан Банась
30 августа 2019 – настоящее время
+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