The Constitution of the Republic of Poland

An excerpt from
THE CONSTITUTION OF THE REPUBLIC OF POLAND

Chapter 9

BODIES OF STATE AUDIT AND LAW PROTECTION
SUPREME AUDIT OFFICE (NIK)

[Working translation by the NIK International Relations Unit]

Article 202

1. The Supreme Audit Office shall be the principal state audit body.
2. The Supreme Audit Office shall be subordinate to the Sejm ^[1].
3. The Supreme Audit Office shall act in accordance with the principle of collegiate responsibility.

Article 203

1. The Supreme Audit Office shall audit the activity of government administration bodies, the National Bank of Poland (NBP), state legal persons and other state organisational units with regard to legality, sound management, efficacy and integrity.
2. The Supreme Audit Office may audit the activity of local self-government bodies, municipal legal persons and other municipal organisational units with regard to legality, sound management and integrity.
3. The Supreme Audit Office may also audit, with regard to legality and sound management, the activity of other organisational units and economic entities (entrepreneurs) to the extent to which they use state or municipal assets or resources, or fulfil financial obligations to the State.

Article 204

1. The Supreme Audit Office shall submit to the Sejm:
   1. analysis of the state budget execution and monetary policy guidelines,
   2. opinion on the vote of approval for the Council of Ministers,
   3. pronouncements on the results of audits, recommendations and statements as provided for by law.
2. The Supreme Audit Office shall submit to the Sejm annual reports on its activity.

Article 205

1. The President of the Supreme Audit Office shall be appointed by the Sejm, with the consent of the Senate, for a six-year term of office and can be reappointed only once.
2. The President of the Supreme Audit Office shall not hold any other post, except for a professorship at a university, nor perform any other professional activity.
3. The President of the Supreme Audit Office shall not belong to a political party, a trade union nor perform any public activity that cannot be reconciled with the requirements of the post of the President.

Article 206

The President of the Supreme Audit Office shall not be held accountable nor deprived of liberty without prior consent of the Sejm. The President of the Supreme Audit Office may be neither detained nor arrested, except for cases when the President has been apprehended in the commission of an offence and in which detention is necessary for securing the proper course of proceedings. The Speaker of the Sejm shall be notified forthwith of such detention and may order an immediate release of the person detained.

Article 207

The organisation and mode of work of the Supreme Audit Office shall be provided for by law.

[1] Sejm is the lower chamber of the Polish Parliament (translator’s note).