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  1. 1 Kontrola Państwowa

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  1. 1 2017

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  1. 1 Kowalski D.

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Zakaz reformationis in peius w postępowaniu przed komisją rozstrzygającą zastrzeżenia do wystąpienia pokontrolnego NIK

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Kowalski D.
Kontrola Państwowa
|
2017
|
vol. 62
|
issue 3 (373)
8-36
XX
The article describes the issue of the ban on judgements to the disadvantage of the claimant during the proceedings related to reservations about the post-audit statement (reformationis in peius). Once the arguments presented by the parties in the dispute have been analysed, two opposing views can be identified. According to the first view, the ban should be respected during the adjudicating committee proceedings, because the ban on judging to the disadvantage of the claimant is the basis for all fair proceedings. Whereas in accordance with the opposing view, the ban on reformationis in peius should not be applied in proceedings related to reservations, as it is not openly set forth in the Act on the Supreme Audit Office, and its application may lead to distorted audit results.
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