PhD, Advisor to the President,
Supreme Audit Office, Poland
Published in: Public Finance Quarterly 2016/3 (p. 343-359.)
SUMMARY: 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.
KEYWORDS: Supreme Audit Institution, Supreme Audit Office of Poland, de lege ferenda proposals, law making
JEL CODES: K1, K2, K3, K4, M4, M48