NIK submits to the Sejm (lower chamber of the Polish Parliament) over 150 pronouncements on audit results, thus pursuing its mission which is to inform the Parliament of the condition of the state, including public finance. At plenary sessions of the Sejm, NIK President presents the key documents related to the activity of NIK, as well as its opinions on critical issues related to audits conducted by NIK. NIK representatives also participate in meetings of parliamentary committees and subcommittees.
The Supreme Audit Office (NIK) is the supreme body of state audit, reporting to to the Polish Sejm. This subordination is provided for in the Constitution of the Republic of Poland and the Act on the Supreme Audit Office.
NIK is obliged to submit the following documents to the Sejm:
NIK is also obliged to provide its annual work plan to the Sejm.
Pursuant to the Act, the Sejm and its bodies are also eligible to order audits.
The President of NIK participates in plenary sessions of the Sejm, which he or she is obliged to do under the Act on NIK and the By-law of the Polish Sejm. Every year NIK President presents the Sejm with the Analysis of the execution of the state budget and monetary policy guidelines and the NIK activity report.
Annually, NIK representatives attend hundreds of meetings of parliamentary committees and subcommittees. They present the results of NIK audits, provide relevant explanations, and express their opinions on legislative initiatives of the MPs. NIK representatives may also, using the audit findings and conclusions, make comments on the reports and pronouncements submitted to a given committee by the government representatives or other attendees of the meeting.
On an ongoing basis, NIK cooperates with the Parliamentary Committee on State Auditing which is to provide its opinions on NIK’s work plan, its annual activity report, its draft charter, NIK's budget and the report on its execution. The Committee makes periodic evaluation of NIK’s activity. As part of that evaluation it reviews pronouncements on audit results and analyses the progress of the implementation of NIK's post-audit recommendations. NIK also presents the Committee with thematic documents concerning, including but not limited to, NIK’s international activities, cooperation between NIK and other audit bodies in Poland and with the analysis of citizens' claims and complaints addressed to NIK.