Poland’s state audit office faces threats to its independence, its ability to properly carry out its functions, and its financial autonomy, an assessment by the International Organization of Supreme Audit Institutions (INTOSAI) has found.
The Supreme Audit Office (NIK) has often been in conflict with the government in recent years. That led its president, Marian Banaś, to complain to INTOSAI that his office was facing “systemic restrictions on [its] independence”.
He also claimed he personally was facing various forms of “intimidation”, including “attacks” by the state anticorruption agency, which has investigated both Banaś and his son.
There are "serious problems with the rule of law" in Poland, state auditor @marian_banas tells us in an exclusive interview.
We asked about his office's findings of unlawful activity by the government and the accusations of corruption he is himself facing https://t.co/NhbFkAtkrD
— Notes from Poland 🇵🇱 (@notesfrompoland) January 5, 2022
That led to INTOSAI – which is the main global body representing state audit institutions – launching an investigation. It confirmed that “the limitations faced by NIK…constitute an infringement of the…Declaration on SAI [State Audit Office] Independence”.
INTOSAI found “interference faced by NIK and its auditors in conducting specific audits”. It cited examples of state-owned companies, such as Orlen, PGNiG and Energy, questioning NIK’s mandate to conduct audits.
The report also noted “significant delays in the appointment of NIK officials”, including NIK’s director general and members of the NIK college proposed by Banaś. Such “prolonged vacancies” make the work of NIK’s president more difficult, it noted.
Poland’s Supreme Audit Office is seeking charges against the country’s largest company, energy giant Orlen, after the firm refused attempts by NIK to audit it.
Orlen argues that the audits had no legal basis and it therefore could not cooperate with them https://t.co/nG55wR8b75
— Notes from Poland 🇵🇱 (@notesfrompoland) February 1, 2023
Finally, INTOSAI pointed to “financial limitations faced by NIK”, which saw its budget for wages cut whereas other state institutions, such as the National Labour Inspectorate and the prime minister’s chancellery, saw theirs increased.
“The financial restrictions make it impossible for NIK to recruit new qualified staff members,” wrote INTOSAI.
Announcing INTOSAI findings earlier this week, Banaś called them “devastating”.
Międzynarodowy zespół ekspertów ustalił, że w Polsce w przypadku @NIKgovPL powstało zagrożenie naruszenia szeregu istotnych zasad przyjętych w Deklaracji Niezależności Najwyższych Organów Kontroli. Wnioski z raportu są druzgocące: https://t.co/JjxvTaEnpy
— Marian Banaś (@marian_banas) June 19, 2023
Before being appointed as head of NIK, Banaś served as finance minister in the current government. However, since then he has regularly been in conflict with former colleagues, including notifying prosecutors of suspected crimes by the prime minister and chairman of the ruling party
Last week, NIK failed to issue a positive opinion on the government’s implementation of the state budget for the first time since the fall of communism in 1989.
However, the government has itself accused NIK of mispractice, with interior minister Mariusz Kamiński this week sending a letter to the speaker of parliament accusing the auditor of a “selective and disrespectful approach to the regulations, a lack of transparency, and a lack of an apolitical character”.
🔴TYLKO U NAS🔴
Skandaliczne praktyki kontrolerów NIK w trakcie postępowania w KPRM#wieszwięcej https://t.co/wHTdaSaCad— tvp.info 🇵🇱 (@tvp_info) June 19, 2023
Main image credit: NIK
Alicja Ptak is senior editor at Notes from Poland and a multimedia journalist. She previously worked for Reuters.
