Encyklopedia Administracji Publicznej MW Pivot Skin

SUPREME AUDIT OFFICE (SAO, Polish: NIK) – a constitutional supreme independent state audit body, subordinate to the Sejm and acting on the principle of collegiality. SAO audits the activities of government administration bodies, the National Bank of Poland, state legal persons and other state organisational units from the point of view of legality, sound management, purpose and reliability. It can audit the activities of the local government bodies, communal legal persons and other communal organisational units from the point of view of legality, sound management, and reliability. It can also audit, from the point of view of legality and sound management, the activities of other organisational units and business entities within the scope of their use of the state or communal assets or resources and whether they fulfil their financial obligations to the state. SAO submits to the Sejm an annual report on its activities and also the analysis of the state budget execution and monetary policy guidelines, the opinion on the → vote of approval for the government, pronouncements on results of audits, motions and announcements. By law, within the scope of the audit, SAO employees have the right to free access to the facilities and premises of the inspected units, they have the right to access to all documents, inspection, to summon and hear the witnesses and to request clarification. They also have the duty to undertake and carry out inspections on behalf of the Sejm or its bodies. SAO is headed by a president appointed by the Sejm with the consent of the Senate for six years with the possibility of single re-appointment (→ audit) [ I. Malinowska ].

Literature: L. Garlicki, Polskie prawo konstytucyjne. Zarys wykładu [Polish constitutional law. An outline of a lecture], Warszawa 2016.