Regional Chambers of Audit in Poland

The design of the audit and supervision over local governments currently effective in Poland was implemented by virtue of the Local Government Act of March 8, 1990. Regional chambers of audit are constitutional bodies, operating at the provincial level. Pursuant to the Art. 171 of the Constitution of the Republic of Poland of April 2, 1997 the bodies exercising supervision over the activities of local governments include the Prime Minister and the Heads of Provinces (overall supervision), and in the area of finance — regional chambers of audit. In addition to 16 regional chambers of audit, audit competencies vis-a-vis local governments have been held by the Supreme Chamber of Control (the main state audit body) since 1996. Then audit competencies were also granted to other specialized audit bodies.

The responsibilities and authority of the regional chambers of audit have been defined in numerous legal acts; the most important ones include, foremost, the Regional Chambers of Audit Act of October 7, 1992, Public Finance Act of August 27, 2009 (being legal grounds for the Polish public finance system) and Acts defining the political system of the local government in Poland. However it is of paramount importance that the position of the chambers in public administration system has been defined by law with a statement In the Constitution of the Republic of Poland that in the scope of financial matters the regional chambers of audit are bodies of supervision over the activity of local government units. The chambers are also a state body of financial management audit for:

• local government units (communes, districts, local government provinces),

• Intercommunal unions,

• associations of communes and associations of communes and districts,

• unions of districts,

• associations of districts,

• local government organizational units, including legal persons of local government,

• other entitles, in the scope of their use of subsidies allocated from the budgets of local government units.

Furthermore the chambers develop reports, analyses and opinions in matters defined by laws. They also provide information and training services in the range of supervision and audit.

Bearing that in mind, we can refer to the following functions of the regional chambers of audit:

• supervisory,

• audit,

• opinion-giving,

• providing training and information.

In 1997 by virtue of amendment to the Act on Regional Chambers of Audit the National Council of the Regional Chambers of Audit was established as a body representing chambers vis-a-vis central government bodies and a body co-ordinating their work, but not acting as their superior. In the area of adjudication the collegiums of regional chambers of audit are independent and are regulated only by parliamentary acts.

Źródło: Materiały KRRIO