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1
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Kontrola wykonania budżetu Unii Europejskiej

100%
Mazur J.
Kontrola Państwowa
|
2014
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vol. 59
|
issue 6 (359)
58-61
EN
In its annual report on the EU budget published on 5 November 2014, the European Court of Auditors (ECA) warns that the budget system is too focused on just getting funds spent and needs to place more emphasis on achieving results. As independent auditor, the ECA signed off the 2013 accounts of the European Union, but stresses that the management of EU spending is not yet good enough overall − either at EU level or in the Member States.
2
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Wnioski de lege ferenda formułowane przez NIK – na tle doświadczeń innych NOK

100%
Mazur J.
Kontrola Państwowa
|
2016
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vol. 61
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issue 1 (366)
28-53
EN
As a result of their audits, Supreme Audit Institutions (SAIs) formulate proposals addressed to auditees and other relevant entities. These may include proposals suggesting a need to change the binding legal acts or to issue new acts (de lege ferenda proposals). In his article, the author describes how NIK develops such proposals in comparison with practices of other SAIs, as well as the activities aimed at providing the quality and effectiveness of such proposals, for instance, by their appropriate formulation, by making a register of proposals, by including the list of proposals in the annual activity report of NIK, and by analysing how de lege ferenda proposals have been used while meeting with representatives of the parliament and the government. The article concludes with the issue of the role of NIK in the law-making process.
3
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Kontrola podmiotów zarządzających wyborami – praktyka w państwach Unii Europejskiej

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Mazur J.
Kontrola Państwowa
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2015
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vol. 60
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issue 6 (365)
95-101
EN
In the majority of the Member States, there are bodies established to organise and supervise elections to parliaments, elections to other representation bodies as sell as referenda. Their activities, including budget execution, are usually evaluated by the supreme audit institution. Apart from financial or compliance audit, more and more often performance audits are conducted, especially with regard to the use of funds spent on information systems installed with a view to fast and reliable counting of votes and transmitting of results of voting.
4
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Prezentacja doświadczeń Europejskiego Trybunału Obrachunkowego w Polsce – wzmocnienie współpracy ETO i NIK

100%
Mazur J.
Kontrola Państwowa
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2015
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vol. 60
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issue 3 (362)
24-45
EN
In April 2015, a delegation of the European Court of Auditors, which is one of the seven European institutions, paid a visit to Poland. The main topics discussed during the visit included effective supervision of the public finance, experience of the ECA in the field of improving European and national public audit systems, the promotion of the role of the ECA in improving the management of funds from the EU budget, and strengthening cooperation with the Supreme Audit Office of Poland. The visit can be regarded as an important source of opinion and information. The Polish participants of the meeting had an opportunity to get acquainted with the work of the ECA and its results, with the activities aimed at improving the public funds management process, as well with the main areas of risk related to the management of the European budget.
5
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Międzynarodowa aktywność NIK w Unii Europejskiej – nowy art. 12a ustawy o NIK

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Mazur J.
Kontrola Państwowa
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2014
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vol. 59
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issue 3(356)
10-36
EN
In his article, the author presents: (1) the participation of NIK in international audits (interpretation of new Article 12a of the Act on NIK that clearly sets out the right to conduct such audits; types and examples of such audits; advantages of international auditing); (2) the cooperation of NIK with the European Court of Auditors – ECA (participation of NIK auditors in ECA missions in Poland; NIK’s attempts to initiate collaboration with the ECA in conducting audits of the use of EU funds; cooperation with the Polish member of the ECA); (3) the activity of NIK in the forum of the Contact Committee of the Heads of the EU SAIs. In conclusions, the article emphasises that NIK should, as best as possible, perform its tasks related to a Supreme Audit Institution of an EU Member State.
6
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Perspektywy bliższej współpracy Izby i Trybunału

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Mazur J.
Kontrola Państwowa
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2017
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vol. 62
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issue 1 (372)
112-118
EN
On 10 February 2017, President of the European Court of Auditors (ECA) Klaus-Heiner Lehne and Polish Member of the ECA Janusz Wojciechowski visited NIK. The main topics of the discussion were the cooperation between NIK and the ECA and new trends in the ECA’s activity. The two institutions have an opportunity to collaborate, among others, in the audits of air quality and animal welfare, and they can expand present cooperation (assistance in proceeding with NIK’s motions related to the EU functioning; circulation of documentation between the ECA and administration bodies in Poland; participation of NIK in the ECA’s audit missions; identification of potential cooperation areas). The evolution of the ECA’s role was also discussed, aimed at better responding to the interests of the public opinion and institutions of the EU. This calls for more performance audits and for reducing the number of transactions in financial auditing. The ECA should play a role of an “early warning body” through, for example, recognising corruption prone mechanisms.
7
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Projekt wymiany danych między NOK

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Mazur J.
Kontrola Państwowa
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2016
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vol. 61
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issue 5 (370)
166-171
EN
The Heads of the Supreme Audit Institutions (SAIs) of the countries of the Visegrad Group, Austria and Slovenia (so called V4+2 group) gathered in September in Lednice, Czech Republic, to discuss data collection and processing, and the use of data processing tools.
8
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Przedkładanie parlamentom ocen polityki gospodarczej

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Mazur J.
Kontrola Państwowa
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2016
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vol. 61
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issue 6 (371)
167-169
EN
In the capital city of Italy, a seminar was held dedicated to independent assessments of national economic policies submitted to national parliaments (Rome, 6-7 October 2016). Representatives from the SAIs of Italy (Chair), Croatia, France, Lithuania, Malta, Poland and Slovakia took place in the seminar – members of the network of experts of the Contact Committee of the Heads of the SAIs of the European Union. The objective of the meeting was to exchange information and to make an initial analysis of the issue
9
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Zebranie łączników NOK UE w Rydze – poparcie dla Gruzji, Mołdawii i Ukrainy

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Mazur J.
Kontrola Państwowa
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2016
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vol. 61
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issue 2 (367)
138-141
EN
The main topic of the meeting of the Liaison Officers of the Supreme Audit Institutions of the European Union was the proposal submitted by NIK that the Heads of the EU SAIs should publicly voice their support for the SAIs of Georgia, Moldova and Ukraine. However, despite a long discussion, a common stance was not agreed, and preparatory works will be continued.
10
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Aktualne tematy dyskusji między NOK - Kraje Grupy Wyszehradzkiej

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Mazur J.
Kontrola Państwowa
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2014
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vol. 59
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issue 5 (358)
124-132
EN
The main topics of the latest meeting of the Heads of the Supreme Audit Institutions of Austria, the Czech Republic, Hungary, Poland, Slovakia and Slovenia were the following: cooperation between national Supreme Audit Institutions with the European Court of Auditors in the audit of issues related to EU matters, international accounting standards for the public sector, and the audit planning process. Other issues debated on included monitoring and analysis of fiscal processes and SAIs’ role in this regard, self-assessment of SAIs in the area of information technology application, a discussion within UN agencies on the strengthening of independence and institutional capacity building of SAIs in the process of the improvement of public accounting systems.
11
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Najwyższe organy kontroli UE o polityce energetycznej i klimatycznej

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Mazur J.
Kontrola Państwowa
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2016
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vol. 61
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issue 6 (371)
150-161
EN
Heads of the Supreme Audit Institutions (SAIs) of the European Union and the European Court of Auditors met at the annual meeting of the Contact Committee, held in Bratislava on 18-19 October 2016. The Presidents got acquainted with the EU SAIs audits conducted in the field of energy and climate as well as the recent activities of Contact Committee working groups.
12
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Konstytucje a kryzys finansowy – IX Światowy Kongres Prawa Konstytucyjnego

100%
Mazur J.
Kontrola Państwowa
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2014
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vol. 59
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issue 4(357)
EN
During the IX World Congress of the International Association of Constitutional Law (Oslo, June 2014), the workshop was organised entitled “Constitutions and Financial Crisis”. The purpose of the discussion was to critically analyse responses to fiscal crises with a view to better understanding the phenomenon, the options for dealing with it and its implications for the basic principles of democracy. It was observed that the overall effect of a fiscal crisis and the responses to it may have profound constitutional significance for the constitutional system of the state authorities, as well as for individual state institutions, supranational and international institutions. A representative of the Polish SAI presented the paper entitled “Constitutional mechanisms that may serve establishing a fiscal policy and settling its execution”.
13
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Przywracanie zaufania do finansów publicznych UE – rola kontroli państwowej

100%
Mazur J.
Kontrola Państwowa
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2016
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vol. 61
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issue 1 (366)
176-178
EN
Two globally renowned audit companies: the Institute of Chartered Accountants in England and Wales and PwC (former PricewaterhouseCoopers) have been organising, since 2013, a series of seminars Sustainable public finances – EU perspectives. On 15th February 2016, the debate was held entitled Restoring trust in EU public finances – the value of audit insights, with the participation of representatives of, among others, the European Parliament, the European Commission, the European Court of Auditors, NIK, the SAI of the Netherlands, the Ministry of Finance of the Czech Republic, audit firms and experts.
14
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Działalność kontrolna Trybunału Obrachunkowego Francji - Współpraca z parlamentem

100%
Mazur J.
Kontrola Państwowa
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2013
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vol. 58
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issue 4 (351)
48-59
EN
The Court of Audit of France was established by Napoleon in 1807 to meet the needs of the emperor and his ministers. Cooperation of the Court of Audit with the Parliament was not provided for at the time. Over the last two centuries, the Court’s tasks have evolved, as well the ways in which they are performed. At present, the Court of Audit of France is the supreme audit body that carries out financial and performance audits of, among others, the central administration, public enterprises and state assets. Simultaneously, the Court acts as a specialised administrative court. At the beginning of 1990s, the mandate of the Court was extended to cover new areas and entities, and new audit types were introduced. Some of those transformations were related to the new attitude adopted by the Court that has become more and more concerned with the expectations of the Parliament and the public opinion.
15
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Współpraca Najwyższej Izby Kontroli z Sejmem – między podległością a współdziałaniem

100%
Mazur J.
Kontrola Państwowa
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2015
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vol. 60
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issue 2 (361)
8-27
EN
In his article, the author considers whether, after the Constitution of Poland of 1997 entered into force, the relationship between the Supreme Audit Office of Poland and the lower house of the Polish Parliament, i.e. the Sejm, can be still referred to as ‘cooperation’. Analyses of the constitution show that the principle of separation and balance of powers in Poland is complemented with the requirement for them to cooperate. In this context, the practice was closely analysed: the frequency of NIK’s participation in the works of the Sejm, recommendations and suggestions as for auditing, and presentation of audit findings and de lege ferenda proposals to the Sejm. In his article, the author concludes that NIK is subordinate to the Sejm and performs the tasks that the Sejm assigns to it, and simultaneously cooperates with the Sejm, especially with regard to initiating audits in suggested areas, and considering findings of these audits. In this way, NIK supports the monitoring activity, as well as, from time to time at least, the legislative activity of the Sejm. In reality, the issue of NIK’s subordination to the Sejm and the issue of cooperation between these two institutions cannot be easily separated, because they interconnect and overlap with each other.
PL
W artykule podjęto kwestię, czy po wejściu Konstytucji RP z 1997 r. nadal można mówić o „współpracy” Najwyższej Izby Kontroli z Sejmem. Z analizy konstytucji wynika, że zasada podziału i równowagi władz RP jest dopełniona przez wymóg ich współdziałania. W tym kontekście szczegółowo rozpatrzono praktykę: intensywność udziału NIK w pracach Sejmu, zlecenia i sugestie przeprowadzenia kontroli, przedkładanie Sejmowi wyników kontroli i wniosków de lege ferenda. W konkluzji uznano, że Najwyższa Izba Kontroli podlega Sejmowi i wykonuje nałożone przezeń zadania, lecz równolegle ma miejsce współpraca NIK z Sejmem, zwłaszcza w zakresie inicjowania kontroli i rozpatrywania ich wyników. Wspomaga to działalność kontrolną, a czasem też działalność ustawodawczą Sejmu. W rzeczywistości kwestie podległości NIK Sejmowi oraz współpracy obu organów niełatwo rozdzielić, gdyż łączą się one i nakładają.
16
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Relacje między NOK i parlamentami – konferencja w Czarnogórze

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Mazur J.
Kontrola Państwowa
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2014
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vol. 59
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issue 1(354)
149-153
EN
The conference was organised in November 2013 by the Network of the Supreme Audit Institutions (SAIs) of the EU Candidate and Potential Candidate Countries (Albania, Bosnia and Herzegovina, Macedonia, Montenegro, Serbia and Turkey) and the European Court of Auditors, with significant support from SIGMA. The objective of the conference was to exchange information and to establish closer relations between SAIs and parliaments: this goal was achieved by the participation of high rank representatives of these bodies, important presentations, lively discussions and informal contacts. Despite differences between individual countries, representatives of SAIs and parliaments unanimously agreed that their institutions need to cooperate, as it is a prerequisite for accountability of the public administration.
17
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Ocena skuteczności polityki publicznej przez Trybunał Obrachunkowy Francji

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Mazur J.
Kontrola Państwowa
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2012
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vol. 57
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issue 4(345)
45-55
EN
The reform of the French Constitution of 23 July 2008 imposed an additional duty on the Cour des comptes: to assist the Parliament and the Government in evaluating the effectiveness of public policy in various areas. Having been ordered by the authorised bodies, the Cour des comptes is obliged to elaborate an evaluation and submit a report on this evaluation within twelve months at the latest. In 2011, the French Cour des comptes received two orders, and additionally it conducted three evaluations on its own initiative. They were related to the functioning of medical services at schools, curbing homelessness, support of the state for life insurance policies, state aid in the field of biofuels, and the relations between the tax administration and taxpayers. In his article, the author presents the results of these evaluations, and discusses the nature of an evaluation as such.
18
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New Trends in the Works of Supreme Audit Institutions : Inspired by the ECA’s Audit

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Mazur J.
Kontrola Państwowa
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2020
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vol. 65
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issue 3 (392)
28-46
EN
In his article, the author presents several elements of the practices of Supreme Audit Institutions (SAIs): a multiannual audit strategy, selection of non-routine audit topics, informing the public about planned audits or audits in progress, or giving citizens an opportunity to contribute to audits. These illustrate new trends in the works of some SAIs. The inspiration for the article came from the audit conducted by the European Court of Auditors on the performance of public consultations by the European Commission.
19
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Nowe tendencje w pracy najwyższych organów kontroli : Na przykładzie kontroli ETO

100%
Mazur J.
Kontrola Państwowa
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2020
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vol. 65
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issue 3 (392)
8-27
PL
Artykuł przedstawia wybrane elementy praktyki najwyższych organów kontroli (NOK): przyjmowanie wieloletniej strategii kontrolnej, wybór nierutynowych tematów kontroli, publiczne informowanie o planowanych lub rozpoczętych kontrolach, umożliwienie obywatelom przekazywania informacji i uwag w trakcie kontroli. Ilustrują one nowe tendencje w pracy niektórych NOK. Inspiracją do rozważań była kontrola Europejskiego Trybunału Obrachunkowego dotycząca prowadzenia konsultacji publicznych przez Komisję Europejską.
20
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Kontrole szybkiego reagowania : Nowa forma pracy NOK

100%
Mazur J.
Kontrola Państwowa
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2021
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vol. 66
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issue 2 (397)
25-48
PL
Funkcjonowanie współczesnych państw i społeczeństw coraz bardziej wiąże się z przepływem informacji. Nowe technologie ułatwiają ich tworzenie i szybki obieg. Jakie wnioski powinny wyciągnąć z tego naj wyższe organy kontroli (NOK) i co zrobić, aby szybko badać sprawy wywołujące publiczne zainteresowanie? Niektóre NOK wprowadziły rozwiązania, które mają to ułatwić.
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