„Kontrola Państwowa” nr 6/2011 - Najwyższa Izba Kontroli

contents
Józef Minkowski: Priority Audit Directions
and Main Audit Areas of the NIK in 2006 – 2011 39
Since 2012, the attitude to audit planning will be changed at the NIK, both with regard
to budget audits and other types of auditing. Audits of the NIK are conducted on the
basis of annual work plans, which are closely connected with long-term planning.
So far, audit priorities have been set once every three years, while main audit areas
have been designated annually. The present three-year period is ending now, which
makes a good opportunity to summarise what the NIK’s activity focused on.
The Settlements of Controls 48
Lech Oniszczenko, Józef Wojnarowski: Poland’s Supplies
of Hard Coal 48
The NIK has examined Poland’s supplies of hard coal obtained form domestic
deposits. The objective of the audit was to verify whether the activity of state bodies
and coal companies ensured long-term supplies of the national coal necessary to
satisfy the needs of the economy, and whether hard coal resources were properly
protected. The audit covered eight entities, including the Minister of Environment,
responsible for the supervision of natural resources, the Minister of Economy, the
President of the State Mining Authority (WUG) and five mining companies. The
article presents the detailed findings of the audit.
Marcin Kopeć: State Aid for Extra Meals 63
Since 2006, local authorities have been receiving additional funds within the
multiannual state aid programme for giving extra meals for people in need. The
objective of the programme is to, among others, improve the health of children
and teenagers though extra meals, promotion of health food, and improvement
of living conditions of families with the lowest income. Since this is a very important
issue and numerous irregularities have been observed in the field, the NIK has examined
twice the effectiveness of the programme and the regularity of its implementation in
the Małopolskie Region. The article presents the findings of the NIK’s work.
Lech Buchman: Accommodation for the Poorest 76
The responsibility for providing accommodation for families with low incomes lies
with local authorities (Polish: gminy). The NIK has audited how local authorities
provide accommodation for the poorest persons within their activities aimed at
homelessness prevention. The audit also covered the co-financing of such activities
by the BGK Bank. The audit was carried out in 18 local authority units and the BGK
Bank, and it followed a reconnaissance audit conducted in 2009 in 6 self-governments
of the Łódzkie region. The author of the article presents the findings of the audit.
Nr 6/listopad-grudzień/2011 159