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1
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Model kontroli działania organów administracji publicznej – wypracowanie coraz lepszych wzorców kontroli

100%
Humel-Maciewiczak M., Nowak-Far A.
Kontrola Państwowa
|
2015
|
vol. 60
|
issue 5 (364)
39-56
PL
Appropriate developing of an audit model is necessary to properly design modes and directions of changes in the auditees’ activities. An appropriately constructed model legitimizes both audit scope and audit proceedings; it provides the stakeholders with important information on the standards of the proper functioning of the public administration. Generally speaking, its individual models are always there; this permits for an interactive use of audit criteria, which systemically strengthens their understanding and application.
2
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Anonimizacja danych w postępowaniu kontrolnym – administracja rządowa

75%
Bednarczyk M.
Kontrola Państwowa
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2018
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vol. 63
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issue 5 (382)
14-29
EN
In his article, the author presents the data anonymization procedure introduced in the Act of 15th July 2011 on audits in the government administration. He discusses the issue from numerous aspects, analysing anonymization of data on persons who give evidence, explanations or provide documents during the audit proceedings. This is a very useful tool, however, due to the lack of comprehensive legal regulations in the area, it has not been applied in this kind of proceedings. This situation may be changed if regulations based on European laws are introduced.
3
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Niezasadność zajmowania stanowiska lub pełnienia funkcji - formułowanie ocen przez Najwyższą Izbę Kontroli

63%
Bigos M.
Kontrola Państwowa
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2022
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vol. 67
|
issue 5 (406)
29-40
EN
The article presents the issue of illegitimate occupation of a post or function and – referring to the audit practices and legal audit criteria – attempts to indicate premises to include a respective evaluation to point it in the management letter. Positions or functions, despite the lack of appropriate competencies, may be linked to taking decisions whose effects – during an audit conducted by the Supreme Audit Office – are considered as irregularities, and whose scale may justify the assessment stating that the given position or function is illegitimate. In the literature on public auditing published to date, this issue has been hardly discussed. The article is a commentary on the binding regulations and it is an attempt to provide a synthetic presentation of the reasons that justify an evaluation – in a management letter – that points to the said being unjustified. It is worth paying attention to the issue of the completeness of the current legal regulations. The analysis of the legal status quo presented in the article, as well as the judicature in the area, provide the basis for voicing objections with regard to persons whose performance of posts or functions is considered illegitimate, even if they are not auditees’ managers. Another related issue is preventing incompetent persons from being appointed. Therefore, the article also presents how the legislator defines the competence necessary to take up selected positions.
PL
Artykuł przybliża zagadnienie niezasadności zajmowania stanowiska lub pełnienia funkcji i odwołując się do praktyki kontrolerskiej oraz ustawowych kryteriów kontroli, podejmuje próbę wskazania przesłanek zamieszczenia w wystąpieniu pokontrolnym oceny, która by na nią wskazywała. Autor podnosi, że osoby objęte oceną powinny mieć możliwość składania zastrzeżeń, nawet jeśli nie pełnią funkcji kierownika jednostki kontrolowanej. Na przykładzie przepisów z zakresu prawa ubezpieczeń społecznych analizuje sposób, w jaki ustawodawca określa kompetencje konieczne do objęcia wybranych stanowisk.
4
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Gospodarność jako kryterium kontroli – ujęcie prawne i aksjologiczne

63%
Murat L.
Kontrola Państwowa
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2019
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vol. 64
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issue 6 (389)
10-28
EN
The Supreme Audit Office is considered to be the guardian of proper management of public funds, and in this way NIK has been continuing the tradition that dates back to its establishment. The unique recognition of this responsibility was evidenced by defining the NIK mission in the categories of economical spending, which is emphasised in every management letter. However, only one management letter out of thirteen contains direct references to economy. In his article, the author examines the legal nature of the criterion of economy, and he shows that it directs the audit proceedings towards finding and assessing the extent to which, in its activities, the auditee realises economy as a legal principle, protecting at the same time the values of effectiveness and efficiency.
5
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Powiadomienie o ocenach, uwagach i wnioskach NIK : Sygnalizacyjna rola Izby

51%
Trojanowski A.
Kontrola Państwowa
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2021
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vol. 66
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issue 4 (399)
95-112
EN
The article comprises an analysis of the solution introduced on the basis of Article 62a of the Act on the Supreme Audit Office, related to notifying about evaluations, remarks and conclusions included in management letters. Similarly to the other provisions of the amended (in fact the new one) the NIK audit procedure, the Article entered into force on 2 June 2021. It allows for clear differentiation between management letters addressed to the managers of auditees, and notifications about evaluations, remarks and conclusions comprised in management letters that are developed on the basis of other legal provisions. In the text such matters have been discussed as, among other, the origins of notification introduction, entities authorised to issue notifications, ad dressees of notifications and their obligations, and the matter of making a notification publicised. The author indicates legal doubts that arise on the basis of Article 62a of the Act on NIK, by presenting and substantiating proposals for solutions in the area. In some cases, the author also makes proposals for modifying this provision.
PL
Postępowanie kontrolne Najwyższej Izby Kontroli w kształcie obowiązującym od 2012 r. doczekało się już wielu analiz i opracowań. Dotychczas nie podjęto jednak głębszej refleksji nad wprowadzoną wówczas instytucją powiadamiania o ocenach, uwagach i wnioskach zawartych w wystąpieniu pokontrolnym NIK. Artykuł przybliża te rozwiązania prawne, podnosząc liczne, związane z nimi wątpliwości interpretacyjne, wraz z propozycjami rozwiązań. Z pewnością nie wyczerpuje jednak tytułowej tematyki, może natomiast być punktem wyjścia do dalszych dyskusji, analiz i spojrzenia na zagadnienie z punktu widzenia praktyki.
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