Model kontroli wykonania zadań w dziedzinie obronności - badanie zdolności operacyjnej Sił Zbrojnych RP

• Authors: Michał Pawella

Title variants

EN

Performance Audit Model in the Defence Area – Examining Operational Capacity of the Polish Armed Forces

Abstracts

EN

The objective of the article is to present the performance audit model concerning the examination of specific elements of operational capacity. The documents referred to include the Programme for Development of the Polish Armed Forces, related plans and operational programmes. The approach suggested in the article aims to ensure a comprehensive examination of projects implemented in the defence sector related to preparing the Polish Armed Forces for performance. Currently, they have to do more tasks and, simultaneously, make an effort to reach the desired operational capacity and to maintain that already available. In accordance with the assumptions of the Ministry of Defence, over the next years the number of soldiers is to increase to 300,000. At the same time, the expenditure on financing defence related needs is to reach 3 percent of the gross domestic product this year (as compared to 2.2 percent in 2022), and it is to stay at this level in the future. Apart from the budgetary expenditure, the Defence Ministry has extended its financial capacity by establishing the Fund for Armed Forces Support (Polish: Fundusz Wsparcia Sił Zbrojnych) to be operated by the National Economy Bank (Polish: Bank Gospodarstwa Krajowego, BGK). In accordance with its objectives, the Fund will be financed with, among others, state treasury securities, bonds issued by BGK and secured by the State Treasury, and payments from the profits of the National Bank of Poland (Polish: Narodowy Bank Polski, NBP). Within the Fund for Armed Forces Support, the Ministry of National Defence is planning to spend additional PLN 69 billion on technical modernisation of the Polish Armed Forces only in the years 2022–2023. Considering the above key assumptions of the Ministry, and the challenges that the Polish Armed Forces are facing, is seems necessary for the Supreme Audit Office to look for optimal tools to apply in its audits of the defence sector, so as to guarantee the effectiveness and efficiency of NIK as an active participant in the process of state improvement.

PL

Celem opracowania jest przedstawienie modelu kontroli wykonania zadań, który polega na badaniu poszczególnych elementów zdolności operacyjnej. Dokumentami stanowiącymi punkt odniesienia w procesie kontrolnym są Program rozwoju Sił Zbrojnych RP, plany pochodne oraz programy operacyjne. Proponowane podejście ma zapewnić kompleksowe badanie projektów realizowanych przez polską armię w dziedzinie obronności.

Keywords

PL

kontrola wykonania zadań w dziedzinie obronności; model kontroli; badanie zdolności operacyjnej; zdolność operacyjna sił zbrojnych

EN

performance audit in the area of defence; audit model; examining operational capacity; operational capacity of armed forces

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2023
• Volume: 68
• Issue: 4 (411)
• Pages: 18-34

Dates

published

2023

Contributors

author

Michał Pawella

• Najwyższa Izba Kontroli

References

• Standardy i wytyczne kontroli wykonania zadań na podstawie standardów kontroli INTOSAI i praktyki. ISSAI 3000. NIK, Warszawa, 2009.
• Strategia Bezpieczeństwa Narodowego Rzeczypospolitej Polskiej (z 12 maja 2020 r.).
• Strategia rozwoju systemu bezpieczeństwa narodowego Rzeczypospolitej Polskiej 2022 (z 9 kwietnia 2013 r.).

Identifiers

DOI

10.53122/ISSN.0452-5027/2023.1.20

Biblioteka Nauki

20874533