The list of audits scheduled for 2023 includes several areas of special importance. The Russian aggression against our Ukrainian neighbours, the war since 24 February 2022 and its international consequences are not without influence on our situation and life. Therefore, NIK will have a closer look at how the public administration bodies have supported Ukrainian migrants coming to Poland as well as how foreigners’ children are educated in Polish schools. Also, NIK will verify how Polish citizens and foreigners are served by the public administration units.
The embargo on fossil fuel deliveries from Russia forces coal import from other directions. That is why, NIK will look into efforts taken by the public administration to make sure the black coal deliveries to Poland do not fall below levels posing a threat to power safety. Also, NIK is going to audit the protection and use of domestic energy resources.
Safety is not only about fuel, though. NIK will check if Polish citizens can feel safe in case of a threat, specifically in terms of accommodation in shelters. And finally – what the state did to acquire and implement the Unmanned Reconnaissance and Strike System in our army. NIK will also audit if the civil aviation guarantees the safety of flights and passengers.
The economic and financial crisis, additionally strengthened by the war in Ukraine, poses questions about the condition of the state finance and everything that is related to public funds. As every year, NIK will audit first of all execution of the state budget and monetary assumptions. This is a hot topic because of numerous discussions related to decisions of the Monetary Policy Council and the policy of the National Bank of Poland.
NIK auditors will also check how the state support for municipalities operated in the period of reforms and reconstruction of the economy and also if tax changes were introduced properly as part of the Polish Deal.
An area closely linked to finance is social insurance. Therefore, NIK auditors are going to take under its microscope the debt collection capacity of ZUS (Social Insurance Institution) in 2023.
Finance is also about economy. NIK’s work plan includes an audit of the management of the State Treasury property as well as the prevention of illegal exploitation of fossil fuels.
NIK will give a lot of attention to water and water management. The Polish SAI will monitor the condition of water resources in agricultural areas, operations of the public administration to maintain waters in a good condition, how the recycling process was supported, how Poland implemented the so-called circular economy which reduced the level of waste, how the activity of waste incineration plants was reduced and monitored, how the level of traffic pollution in the cities was reduced and how ecological agriculture was supported.
One more time the Polish SAI will look into the “Clean Air” Programme and examine its financial reports.
The care about ecology is related to healthcare. The issues of medical care and treatment are one of key directions of NIK’s activity. In 2023, NIK will verify availability of public cancer and dental treatment. Another audit will deal with the government pilot programme on the treatment of an acute form of ischemic stroke. Also, the Polish SAI will look into the provision of blood and its components in the Polish state, treatment of adults with obesity or effectiveness of control of handing over medicines without prescription.
NIK auditors will have a particularly close look at an extremely controversial topic in the past years: psychiatric care of children and youth as well psychological and psychotherapeutic aid provided to young citizens.
NIK is also going to answer a question about the prevention of transport-related exclusion both in trains and in out-of-town bus transport.
The Supreme Audit Office of Poland will also audit activity of the judiciary which has a huge impact on the life of Polish citizens and the functioning of the Polish state.
In 2021, the media were filled with reports of unclear criteria of financing cultural activities as part of the government Culture Support Fund. It is time for NIK auditors to address transparency and validity of the Fund functioning.
NIK is going to audit effectiveness of the Central Register of Vehicles and Drivers (CEPiK in Polish), advertising management in public space, safety and rehabilitation in correction centres and similar facilities. And finally, NIK will address a programme addressed to primary school students called “Future Laboratories”.
This is only a small part of what NIK is going to deal with in 2023. Let us not forget about NIK’s activity in the international arena – an audit of OECD and OECD Provident Fund, an audit of financial reports of the European Peace Facility, an audit of Interpol…
All that is part of NIK’s work plan for 2023. The plan does not exhaust NIK’s capacity and its assumptions. The Polish SAI has always been vigilant and flexible. That is why, it leaves 20% of its audit capacity for the so-called ad hoc audits, which are an outcome of current challenges and developments.
