Negligent supervision of the Belsat TV channel and local branches, contracts for mass events concluded with providers only after their completion, excessively high costs related to the establishment and operations of the Poland In channel and portal, im proper assets management – these are just a few of the irregularities disclosed by the Supreme Audit Office in the Polish Television (TVP SA). The objective of the audit was to examine whether the company properly managed its assets and financial re sources. The audit was conducted in 2020, it covered the years 2014–2020, and it concerned the TVP SA Main Headquarters and its 16 local branches. It revealed that the Polish Television had developed and implemented multiannual strategic plans that set directions for multiannual policies on human resources, investments and finance. However, the audit also indicated irregularities in the management of assets and fi nancial resources of TVP, as well as insufficient supervision of the local branches. Moreover, NIK also commented on the restructuring measures introduced by TVP in the years 2013–2014, comprising outsourcing of services and staff outsourcing. In his article, the author has discussed the findings of this audit.
PL
Nierzetelny nadzór nad kanałem Belsat TV i oddziałami terenowymi, zawieranie umów z kontrahentami na organizację imprez dopiero po ich zrealizowaniu, bardzo wysokie koszty związane z utworzeniem i prowadzeniem kanału oraz portalu Poland In, niewłaściwe administrowanie nieruchomościami – to tylko niektóre nie prawidłowości ujawnione przez Najwyższą Izbę Kontroli w Telewizji Polskiej. Kontrola miała odpowiedzieć na pytanie, czy spółka właściwie zarządza majątkiem i gospodaruje środkami finansowymi.
Due to the amendments to the Act on the Supreme Audit Office of 23 December 1994, apart from the fundamental change of the audit procedure, chapter 4a was added that set out basic regulations related to the disciplinary procedure. While with regard to issues that are not regulated in the Act on NIK, it refers to respective application of the Code of Criminal Procedure. The disciplinary procedure related to nominated auditors of NIK has been discussed in various studies, but none of them has referred to the contents of the complaints principle on the basis of the Act on NIK. In his article, the author presents his views on the contents and consequences of the complaints principle in the disciplinary procedure with regard to nominated auditors, which is of vital importance in the judicature practice of the Disciplinary Commission and the Appeal Disciplinary Commission at NIK.
The right to defence (ius defensionis) is one of the fundamental rights in a democratic state of law. It is applied not only in criminal proceedings, but also in other proceedings of repressive nature, including disciplinary proceedings against NIK nominated auditors. In his article, the author presents some arguments in favour of amending the Act on the Supreme Audit Office with regard to the entities that can perform the role of a defence counsel in the disciplinary proceedings against NIK nominated auditors, and in favour of such an interpretation that allows the defendant to have up to three defence counsels.
Disciplinary proceedings make a specific category of proceedings of repressive nature, and hence some experts in legal sciences consider them as a special branch of the criminal law. That is why such proceedings should comply with basic standards on criminal liability stemming from the Constitution of Poland and the European Convention on Human Rights and Fundamental Freedoms. These include ensuring the adequacy of punishment (punishment must be commensurate) for the offence that is subject to the proceedings, even if there are no legal directives, unlike for in criminal proceedings. It is one of the standards of a democratic state of law. This also refers to disciplinary proceedings concerning NIK appointed auditors. In his article, the author presents the solutions of selected procedures, related to, among others, legal advisors, lawyers, civil servants, he juxtaposes them with the procedure for NIK auditors, and formulates de lege ferenda proposals.
PL
Postępowania dyscyplinarne należą do szczególnej kategorii postępowań o charakterze represyjnym i są przez niektórych przedstawicieli nauki prawa uważane za odrębną gałąź prawa karnego. Dlatego powinny być w nich zachowane podstawowe standardy dotyczące odpowiedzialności karnej, wynikające z Konstytucji Rzeczypospolitej Polskiej oraz Konwencji o ochronie praw człowieka i podstawowych wolności. Należy do nich zapewnienie adekwatności kary (musi być współmierna) do czynu będącego przedmiotem postępowania, nawet jeśli nie istnieją ustawowe dyrektywy jej wymiaru, takie jak w postępowaniu karnym. Jest to bowiem jeden ze standardów demokratycznego państwa prawnego. Dotyczy również postępowania dyscyplinarnego wobec mianowanych kontrolerów NIK.
The protection of the national archival resources lies with the public authorities. This implies a series of specific responsibilities, including protection against damage, destruction or loss – so that the national archives can be preserved for future generations. It is possible to fulfil these responsibilities only if concrete conditions for storage have been set and complied with. However, there is no commonly binding legal act that would set the organisation, tasks and scope of the archives in state organisational units. The units can adopt recognised international standards on the conditions for long-term storage of archival materials included in the Polish Norm, yet it is voluntary. If these are not adopted in a unit, the only regulation is an instruction on the organisation and scope of the unit’s archives that the given unit has developed on its own in agreement with the government administration body tasked with state archival resources. The author postulates to fill in this legal gap with an archival instruction which could be elaborated by the minister responsible for culture and national heritage protection. It is very important to have legally binding requirements, among others, for companies from the radio and television broadcasting sector, especially the Polish Radio (PR SA) and the Polish Television (TVP SA) that possess unique archival materials considered the national archival resources.
PL
Narodowy zasób archiwalny służy nauce, kulturze, gospodarce oraz potrzebom obywateli. Jego ochrona ma szczególnie znaczenie, jednak nie istnieje akt normatywny powszechnie obowiązujący, określający organizację, zadania i zakres działania archiwum zakładowego, w tym warunki przechowywania zbiorów, który obejmowałby zakresem podmiotowym państwowe jednostki organizacyjne. Część z nich przechowuje unikatowe materiały. Należą do nich np. dwie spółki publicznej radiofonii i telewizji, tj. Polskie Radio SA oraz Telewizja Polska SA. Pod ich opieką znajdują się materiały i zbiory dokumentacji powstałe w latach 1945–1993, na które składa się prawie 135 tys. filmów i audycji telewizyjnych zarejestrowanych na taśmach światłoczułych i magnetycznych różnych formatów oraz 665 tys. nagrań z audycjami słownymi i muzycznymi prezentowanymi na czterech antenach Polskiego Radia. Autor wskazuje, że brak rygoryzmu w sprawie ochrony takich zasobów jest niekorzystny z punktu widzenia interesu publicznego. Może być czynnikiem ryzyka potencjalnego uszkodzenia archiwaliów, utraty bądź zniszczenia. Jego zdaniem zasadne wydaje się podniesienie standardów ochrony narodowego zasobu archiwalnego przez uregulowanie tej kwestii. Artykuł przybliża przepisy prawa mogące mieć obecnie zastosowanie do ochrony archiwaliów, ale niemające charakteru obligatoryjnego oraz przedstawia wnioski de lege ferenda w sprawie trybu i sposobu uregulowania tych kwestii w akcie prawa o randze ustawowej.
NIK has carried out an audit at the Ministry of Sport and Tourism entitled Protection of the State Treasury’s interest by the Minister of Sport and Tourism in contracts concluded by the National Sport Centre company. In the audited period, the National Sport Centre (NCS) concluded six contracts on behalf of and to the benefit of the State Treasury, related to football matches on the National Stadium. NIK has assessed three contracts for the organisation of those matches, in which the State Treasury is obliged to pay high contractual fines. In his article, the author presents the detailed findings of the audit.
The construction of the headquarters of the Museum of the Polish History (Polish: Muzeum Historii Polski) has become one of the longest investments in the area of culture financed from the state budget, and probably one of the most expensive. It took seventeen years from the establishment of the Museum in 2006 to the termination of the construction works in 2023, and the costs of the project implementation (including the permanent exhibition) will exceed PLN 1.2 billion. By 2015, the support for the construction of the permanent headquarters of the Museum was provided through earmarked subsidies for financing or co-financing of the investment’s costs. While in 2015, the Council of Ministers took a decision to create the multiannual programme “Construction of the Museum of the Polish History” that was modified three times (in 2017, in 2018 and in 2021). The initiative was audited by the Supreme Audit Office twice. In 2015, NIK conducted the audit “Construction of museums in Poland in the years 2007–2015” which examined, among others, the construction of the headquarters of the Museum of the Polish History. In 2022, NIK carried out the planned audit “Construction of the Museum of the Polish History”, exclusively dedicated to this very investment. The question that defined the main objective of the audit read: “Was the construction of the headquarters and the permanent exhibition of the Museum of the Polish History properly prepared and realised?”. The results of the audit, which covered the years 2016–2022 (by the date of terminating the proceedings) were presented in the post-audit statement approved by the President of NIK on 12 January 2023. The article presents the main findings of the audit, referring also to the 2015 results.
PL
Budowa siedziby Muzeum Historii Polski okazała się jedną z najdłużej trwających inwestycji w dziedzinie kultury finansowanych z budżetu państwa oraz prawdopodobnie jedną z najdroższych. Od momentu utworzenia Muzeum w 2006 r. do czasu zakończenia prac budowlanych w 2023 r. upłynęło 17 lat, a koszty realizacji projektu (wraz z wystawą stałą) przekroczą 1,2 mld zł. Najwyższa Izba Kontroli dwukrotnie – w ramach kontroli planowych w 2015 r. i w 2022 r. – sprawdzała budowę placówki, przy czym ostatnie badanie skoncentrowano wyłącznie na ocenie rzetelności przygotowania i wykonania inwestycji oraz wystawy stałej. Artykuł prezentuje najważniejsze ustalenia NIK.
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