NIK’s work plan includes both audits planned based on NIK’s analyses as well as suggestions provided by both chambers of the Parliament, the President, the Prime Minister and the Ombudsman. In 2024, NIK intends to investigate three main areas: finance, security (also social security) and initiatives being investments in the future. NIK’s key annual audit deals with the state budget performance in 2023. As usual, the audit is coordinated by the Department of Budget and Finance with strong support of the remaining 10 departments and 16 branches of NIK.
NIK is also going to have a closer look at legal and financial instruments supporting the state task performance. The Polish SAI intends to examine the following: the State Forests (Lasy Państwowe), the Government Housing Development Fund, the Justice Fund, the National Health Fund, the National Support Centre for Agriculture, as well as the system of grants for non-public entities, financial report of the Clean Air Programme or the principles of remunerating statutory bodies of municipal companies. NIK will check how the National Revenue Administration verified the granting of thermal upgrading benefits as well as the PIT deductions and exemptions and prevented the revenue depletion due to the goods and services tax and the excise duty.
NIK auditors will pay special attention to measures taken by the state authorities to prevent financial frauds as well as money laundering and terrorism financing, which links directly to security.
In the current geopolitical situation, security of the state and its citizens will be extremely important. NIK will investigate the process of purchasing the Korean K2 tank for the Polish Armed Forces, the process of planning and implementing the expansion of the Polish army and whether or not the military’s needs were properly satisfied during the war behind our Eastern border.
Security also has the social dimension. That is why, NIK auditors will verify effectiveness of the 112 emergency alert system, outpatient child care, palliative care systems and care of patients with neurodegenerative diseases, functioning of provincial hospitals as well as occupational therapy workshops, implementation of the proton therapy, rights of persons with intellectual disabilities in social welfare facilities or prevention of domestic violence.
And finally, security is about the whole range of factors impacting our daily lives. Approx. 30 audit subjects related to security included: signposting of public roads, railroad modernisation, food safety, promotion of healthy eating, waste oil storage, prevention of water contamination with nitrates coming from agriculture, execution of anti-smog acts or police control of individual collectors’ weapons. NIK will also address safety of the Prison Service officers or preparation of specialist rescue groups of the State Fire Service.
Questions about the future on a global, local or environmental scale are being asked all the time. That is why, NIK will check how we are prepared for the future. One of the broadest-scale initiatives was the Multi-annual Development Cooperation Programme 2021–2030 “Solidarity for development”, representing one of cooperation fundamentals in terms of equal distribution of goods and improvement of life quality at the global level. NIK will verify if measures taken as part of the Programme were proper and reliable.
Since the industrial revolution the world has been functioning mainly thanks to the use of energy. Now, as its traditional sources are running out, it has become a potential cause of big conflicts. Therefore, NIK will look into the Polish Nuclear Power Programme, hydropower investments, legal aspects of implementing windmills, and the use of coal mine methane or biogas for economic purposes as well as support for energy-consuming enterprises. Our audits will also deal with the adaptation of forest management by the State Forests against climate change.
New power-related solutions go hand in hand with the elimination of polluters. Hence, NIK is going to investigate the progress in reducing city traffic and the construction of ring roads. Talking about transport – NIK will audit the Central Transfer Hub investment and related railway infrastructure, as well as road investments provided for in the Polish Order programme.
Future is also related to growing responsibility and its awareness. That is why, one of the audit subjects will be the effectiveness of preventing homelessness of pets. Auditors will verify how physical education classes are conducted in schools and how the Polish state supports digitally excluded persons.
NIK still keeps an eye on culture in its broad sense. Our auditors will investigate, among other things, reliability of measures taken to rebuild the Saski Palace and other Warsaw monuments, as well as the functioning of public music universities.
Every year, apart from planned audits, NIK also carries out ad hoc audits which allow quick investigation of issues identified by NIK. The implementation of NIK's Strategy for 2021–2024 will be continued in 2024. The Strategy assumes making the audit process more flexible, increasing the number of ad hoc audits which focus on current issues of special importance for Polish citizens and the state functioning.
The above summary covers only part of what NIK is going to deal with in 2024. We also recommend following the results of NIK audits in the future as they represent the most reliable picture of the Polish state.
