The Supreme Chamber of Control (the NIK) is the supreme body of audit subordinate to the Sejm (lower chamber of the Polish Parliament) and it acts in accordance with the principle of collegiate responsibility. It was established in 1919 under the decree by Józef Piłsudski, the Head of State.

Its organisation and functioning are set out in the Constitution of the Republic of Poland and in the Act on the NIK of 23 December 1994.

The NIK is headed by the President of the NIK who is appointed by the Sejm for a six-year term of office.   
The NIK performs audits related to, primarily, the execution of the state budget as well as public finance spending and management of public property by state and local governmental entities and economic operators.

Every year, the NIK submits three key documents to the Sejm. These are:

• analysis of the state budget execution and monetary policy guidelines,
• opinion on the vote of discharge for the Council of Ministers,
• annual report on the NIK’s activity.
   

The mission and vision of the NIK are set out in the Strategy of the Supreme Chamber of Control (Strategia Najwyższej Izby Kontroli) adopted in June 2002.

The mission of the NIK is to promote economic efficiency and effectiveness in the public service to the benefit of the Republic of Poland.

The vision of the NIK is a Supreme Audit Institution with a widely recognised standing, whose reports will be an expected and sought for source of information for bodies of the state and the general public.

 For more infromation visit the NIK website:

www.nik.gov.pl