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Contribution of the Supreme Audit Office of Poland to Legislation and Experiences of Some Other SAIs

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  • Mazur, Jacek

Abstract

As a result of audits performed, the Supreme Audit Institutions (SAIs) present recommendations, including de lege ferenda proposals. In Poland the law clearly establishes such competence, while in many countries it has been defined only indirectly. Some SAIs consider themselves as not taking part in the law making processes, in order not to be involved in anything that later can be audited. The article presents how the Supreme Audit Office of Poland (NIK) formulates de lege ferenda proposals versus the practice of other SAIs, in particular in Austria, the Czech Republic, Hungary, Slovakia and Slovenia. It presents actions to ensure the quality and enhance the effectiveness of the proposals through a) formulating them adequately; b) keeping a register and listing them in the SAI annual activity report; c) examining their use in contacts with the Parliament and Government. The paper ends with a problem of a role of the NIK proposals in the law making process.

Suggested Citation

  • Mazur, Jacek, 2016. "Contribution of the Supreme Audit Office of Poland to Legislation and Experiences of Some Other SAIs," Public Finance Quarterly, Corvinus University of Budapest, vol. 61(3), pages 343-359.
    • Handle: RePEc:pfq:journl:v:61:y:2016:i:3:p:343-359
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    File URL: https://unipub.lib.uni-corvinus.hu/8805/
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    More about this item

    Keywords

    Supreme Audit Institution; Supreme Audit Office of Poland; de lege ferenda proposals; law making;
    All these keywords.

    JEL classification:

    • K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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