The Supreme Audit Office 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 and it acts in accordance with the principle of collegiate 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.