NIK wants not only to show how public institutions manage their tasks related to fighting the pandemic consequences. It also will be extremely important to recommend solutions to protect the state and the society from destructive aftermath of crisis situations which threaten financial and economic stability and the citizens’ security in a broad sense.
Hospitals are on the frontline in the fight against the disease. Therefore, NIK auditors will verify if the changes in the organisation and financing of hospitals during the pandemic guaranteed their sound operation. The situation is also completely new for the education system which had to switch to remote learning. The planned audit is to reveal how the education of children and youth was organised and implemented in the pandemic.
The central government, governors and local governments play the key role in the fight against pandemic. Their activity will also be put under the microscope, in particular in terms of tax reliefs and exemptions and other elements of tax payers’ support and also how the tax refund was paid.
One of the key elements of counteracting the pandemic consequences is the state aid referred to as the anti-crisis shield. NIK will look into how it was implemented and if it was a real help for the economy. Financial issues are also about the efficiency of VAT collection and its effectiveness in the pandemic and the economic slowdown. Banks are also involved in alleviating the pandemic consequences. That is why, NIK will enquire if they took legal and effective efforts to curb negative consequences of the pandemic.
The scrutiny of expenditures related to the prevention of the COVID-19 pandemic will also be part of the annual state budget execution audit.
Several audits will also deal with the impact of the pandemic consequences on the functioning of local government units or training funds. NIK auditors will also check how the public administration managed to organise remote work. Some audits will focus on healthcare purchases and the use of highly specialist medical equipment as well as effectiveness of the State Sanitary Inspection in preventing and fighting Covid-19 infections.
An important element of the state and citizens’ security system is the army. Therefore, one of NIK audits will check the combat and mobilisation readiness of the Polish Armed Forces in the event of external threats. In another audit the purchase planning process will be examined, as well as the purchase itself, distribution and registration of IT equipment and software in the Ministry of Defence.
Another institution responsible for the citizens’ security is the Police. That is the reason why NIK has planned to have a closer look at whether the persons responsible for keeping public order and security are prepared to prevent threats and restore the disturbed order. The audit will cover among others the use of enforcement measures and effectiveness of mechanisms preventing the misuse of those measures. A separate audit will comprise the recruitment and maintenance of employment in units subject to the Ministry of Internal Affairs and Administration as well as civil special services.
An important area of NIK’s interest is ecology, in a broad sense. One of significant factors having impact on the conditions of the environment we live in is the use of coal in the power industry. The government has now implemented the ”Clean air” programme. Its main goal is the fight against smog. It is about the provision of subsidies for the replacement of old heating stoves and insulation of single-family homes. NIK will audit the system of subsidies and the way it is handled.
In 2018, the government adopted the ”Programme for the coal mining sector in Poland”. Its primary goal is to provide conditions fostering development of the profitable, effective and modern coal mining sector and to make Poland power-independent. The audit will also look into the effectiveness and timeliness of the Programme implementation. On this occasion, NIK will verify how the energy of thermal waters is used to produce heat, how biomass is used in the production of energy and how the marine wind power industry develops.
Two audits will be devoted to the promotion of Poland around the world. The first one is to show whether the measures taken by the state authorities and other institutions financed from public funds aiming to promote our country were effective and efficient. The second audit will deal with the promotion of Polish food abroad.
”NIK’s work plan for 2021” includes 103 audits. The biggest one is - as always - the audit of state budget execution. It will be conducted in 98 budget parts and 20 selected entities, such as the National Bank of Poland, the Office of Financial Supervision or the National Institute of Freedom.
In 2021, NIK will also scrutinise the annual financial statement of the Polish Agency for Audit Oversight (PANA). The Supreme Audit Office will also perform tasks defined in cooperation agreements and other international commitments, i.e. the financial audit of the Organisation for Economic Cooperation and Development (OECD), the financial audit of the OECD Provident Fund, the OECD task performance audits, the financial audit of the European Space Agency and the audit of financial reports of the ATHENA mechanism (mechanism of financing common costs relating to the EU military operations).
As every year, apart from planned audits, NIK will also conduct a range of ad hoc audits. These are the procedures which enable quick verification of issues identified by NIK. Such audits are also carried out following the review of claims and complaints submitted to NIK by Members of Parliament, citizens, institutions and social organisations.
