Supreme Audit Office

The Supreme Audit Office (NIK) is an independent audit body in the Republic of Poland, responsible for overseeing the activities of government administration and local government units in terms of legality, efficiency, and purposefulness. NIK was established on February 8, 1919, by a decree issued by Józef Piłsudski, and since 1985, it has been headquartered in a building at 57 Filtrowa Street in Warsaw, which previously served as the Warsaw Voivodeship Office. Architecturally, the building combines historical elements with modern office requirements, making it a significant landmark in Warsaw. Within NIK’s organizational structure, the College plays a key role, consisting of the President, vice-presidents, and other members. This body is responsible for making crucial decisions and resolutions regarding the activities of the Office. NIK aims to ensure objectivity in auditing state activities through collegial decision-making, with the participation of members who are not part of the Office’s administration. In terms of cultural activities, NIK regularly publishes reports and analyses, which form an essential part of Poland’s administrative and public discourse. An added value of NIK’s work is its rich history, dating back to the beginnings of independent Poland, including periods such as World War II, during which the Office operated in exile. Interestingly, NIK underwent changes in its name and organizational structure over different periods, reflecting both political and social transformations. In 2022, the NIK College adopted 65 resolutions, many of which addressed objections raised after audits, highlighting NIK’s active role in monitoring the activities of public institutions and ministries. As a cornerstone of democratic oversight in Poland, the Supreme Audit Office not only audits public finances but also monitors compliance with the law and the effectiveness of public spending.