Supreme Audit Office of Poland

E247054

The Supreme Audit Office of Poland is the country’s highest independent state audit institution responsible for overseeing the legality and efficiency of public spending and government operations.

All labels observed (1)

Label Occurrences
Supreme Audit Office of Poland canonical 3

How this entity was disambiguated

Statements (48)

Predicate Object
instanceOf government agency
independent state audit body
supreme audit institution
abbreviation NIK
auditType compliance audit
financial audit
performance audit
constitutionalBasis Constitution of the Republic of Poland of 1997
surface form: Constitution of Poland
country Poland
countrySeat Poland
function audit effectiveness of public expenditure
audit efficiency of public expenditure
audit legality of public expenditure
audit public administration bodies
audit state-owned enterprises
report audit findings to parliament
hasCharacteristic collegial body
independent from the Council of Ministers
non-partisan
headOfGovernmentSupervision public finance sector entities
independence functional independence from the executive branch
organizational independence from the executive branch
jurisdiction Republic of Poland
language Polish
legalStatus constitutional body
memberOf EUROSAI
European Organization of Supreme Audit Institutions
INTOSAI
International Organization of Supreme Audit Institutions
nativeName Najwyższa Izba Kontroli
oversightArea government administration
local government administration
public funds
state budget
state-owned property
power conduct audits on central government bodies
conduct audits on entities using public funds
conduct audits on local government units
reportsTo Sejm
surface form: Sejm of the Republic of Poland
responsibility submit annual report on budget execution
submit opinions on budget discharge
role external state auditor
highest audit institution in Poland
oversight of government operations
oversight of public spending
seat Warsaw
sector public finance control
shortName NIK

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Polish parliament (Sejm and Senate) supervises Supreme Audit Office of Poland
subject surface form: Polish parliament
State Treasury of Poland subjectTo Supreme Audit Office of Poland
President of the Supreme Audit Office of Poland heads Supreme Audit Office of Poland