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Constitution of the Republic of Poland
Chapter IX
ORGANS OF STATE CONTROL AND FOR DEFENCE OF RIGHTS
Article 202
1. The Supreme Chamber of Control shall be the chief organ of state audit.
2. The Supreme Chamber of Control shall be subordinate to the Sejm.
3. The Supreme Chamber of Control shall act in accordance with the principles of collegiality.
Article 203
1. The Supreme Chamber of Control shall audit the activity of the organs of government administration, the National Bank of Poland, state legal persons and other State organizational units regarding the legality, economic prudence and diligence.
2. The Supreme Chamber of Control may audit the activity of the organs of local self-government, communal legal persons and other communal organizational units regarding the legality, economic prudence and diligence.
3. The Supreme Chamber of Control may also audit, regarding the legality and economic prudence, the activity of other organizational units and economic subjects, to the extent to which they utilize State or communal property or resources or satisfy financial obligations to the State.
Article 204
1. The Supreme Chamber of Control shall present to the Sejm:
1) an analysis of the implementation of the State Budget and the purposes of monetary policy;
2) an opinion concerning the vote to accept the accounts for the preceding fiscal year presented by the Council of Ministers;
3) information on the results of audits, conclusions and submissions specified by statute.
2. The Supreme Chamber of Control shall present an annual report on its activities to the Sejm.
Article 205
1. The President of the Supreme Chamber of Control shall be appointed by the Sejm, with the consent of the Senate, for a period of 6 years, which may be extended for one more period only.
2. The President of the Supreme Chamber of Control shall not hold any other post, except for a professor-ship in an institute of higher education, nor perform any other professional activities.
3. The President of the Supreme Chamber of Control shall not belong to a political party, a trade union or perform public activities incompatible with the dignity of hid office.
Article 206
The President of the Supreme Chamber of Control shall not be held criminally responsible nor deprived of liberty without the prior consent granted by the Sejm. The President of the Supreme Chamber of Control shall be neither detained nor arrested, except for cases when he has been apprehended in the commission of an offence and in which his detention is necessary for securing the proper course of proceedings. The Marshal of the Sejm shall be notified forthwith of such detention and may order an immediate release of the person detained.
Article 207
The organization and mode of work of the Supreme Chamber of Control shall be specified by statute.
ACT
of 23rd December, 1994
on the Supreme Chamber of Control
Article 1
1. The Supreme Chamber of Control is the supreme body of state audit.
2. The Supreme Chamber of Control is subordinate to the Sejm.
3. The Supreme Chamber of Control acts on the collegial basis.
1. The Supreme Chamber of Control audits the activity of the bodies of governmental administration, the National Bank of Poland, state legal persons and other units of the state.
2. The Supreme Chamber of Control may audit the activity of the bodies of local government, communal legal persons and other communal organizational units.
3. The Supreme Chamber of Control may also audit the activity of economic subjects and organizational units other than those listed in paragraphs 1 and 2, with respect to activities in which they:
1) perform tasks that are assigned or commissioned by the state,
2) perform public procurement for the government or a local government,
3) organize or carry out intervention works or public assignments,
4) make use or dispose of state or communal property,
5) benefit from individual support or guarantee by the state or a local government,
6) are obliged to meet their financial obligations towards the state.
Article 3
The Supreme Chamber of Control audits the subjects as set out in Article 2 and investigates in particular the implementation of the state budget and execution of laws or other legal acts with respect to the financial, economic and administrative activity of these units.
Article 4
1. The Supreme Chamber of Control audits the implementation of the budget, financial and property management of the Office of the President of the Republic of Poland; the Office of the Sejm; the Office of the Senate; the Constitutional Tribunal; the Commissioner for Citizen’s Rights; the National Council of Radio Broadcasting and Television; the National Election Office; the Supreme Court; the Administrative Court; and the National Labor Inspectorate.
2. By the order of the Sejm, the Supreme Chamber of Control audits the activity of the Office of the President of the Republic of Poland; the Office of the Sejm; the Office of the Senate; the National Council of Radio Broadcasting and Television; and the National Labor Inspectorate under the same provisions as for bodies set forth in Article 2, paragraph 1.
3. The Supreme Chamber of Control audits the activity of the Office of the President of the Republic of Poland as well as the activity of bodies and units listed in Article 2, paragraph 1 at the request of the President of the Republic of Poland, and the Supreme Chamber of Control audits the activity of the Office of the Senate at the request of the Senate.
Article 5
1. The Supreme Chamber of Control undertakes audits from the point of view of legality, economic efficiency, efficacy and integrity, except as provided for in paragraphs 2 and 3 of this Article.
2. The audit of the activity of a local government with respect to communal tasks is conducted from the point of view of legality, economic efficiency and integrity.
3. The audit of the activity of the organizational units and economic subjects as set out in Article 2 paragraph 3 items 4-6 is conducted from the point of view of legality and integrity.
Article 6
1. The Supreme Chamber of Control undertakes audits by the order of the Sejm or its bodies, at the request of the President of the Public of Poland, the Prime Minister, or at its own initiative.
2. The Supreme Chamber of Control performs its tasks on the basis of periodical plans, which are submitted to the Sejm. It may also conduct ad hoc audits.
1. The Supreme Chamber of Control submits to the Sejm its:
1) analysis of the implementation of the state budget and of the monetary policy guidelines,
2) opinion on the budget validation for the Council of Ministers,
3) pronouncements on the results of audits ordered by the Sejm or its bodies,
4) pronouncements on the results of audits conducted at the request of the President of the Republic of Poland, the Prime Minister or of other important audits,
5) recommendations on particular problems considered by the Sejm in relation to the activity of bodies performing public tasks,
6) pronouncements containing demurrers arising out of audits, concerning the activity of members of the Council of Ministers, heads of central government offices, the president of the National Bank of Poland and heads of the units listed in Article 4, paragraph 1,
7) activity report on the previous year.
2. The procedures by virtue of which the Supreme Chamber of Control executes its duties towards the Sejm and its bodies is determined in the Statute of the Sejm.
Article 8
1. The Supreme Chamber of Control provides the President of the Republic of Poland with pronouncements on the results of audits conducted at his request and on the results of audits conducted by the order of the Sejm, or its bodies, or at the request of the Prime Minister as well as pronouncements concerning other important audits.
2. The Supreme Chamber of Control provides the Prime Minister with pronouncements on the results of audits conducted at his request and pronouncements on the results of audits submitted to the Sejm and to the President of the Republic of Poland.
Article 9
The regional offices of the Supreme Chamber of Control provide:
1) appropriate voivodship governors and local government councils on the voivodship level with the pronouncements on the results of those important audits which refer to the activity of territorial bodies of the governmental administration,
2) appropriate voivodship governors, local government councils on the voivodship level and local councils with the pronouncements on the results of those important audits which refer to the activity of a local government.
Article 10
1. After their presentation to the Sejm the President of the Supreme Chamber of Control presents the analysis of implementation of the state budget and of the monetary policy guidelines, as well as the activity report of the Supreme Chamber of Control, to the public.
2. After their presentation to the Sejm, the President of the Supreme Chamber of Control may present to the public the documents mentioned in the Article 7, paragraph 1, points 2-6 or their findings, to the public except as provided for in provisions on law-established secrecy.
Article 11
The President of the Supreme Chamber of Control may submit to the Constitutional Tribunal motions in order to:
1) examine the compliance of a legislative act with the Constitution or the compliance of another normative act with the Constitution and the law,
2) determine the legally binding interpretation of the law.
Article 12
The bodies entrusted by government administration and local government with the audit, review and inspection of their activity co-operate with the Supreme Chamber of Control and are required to:
1) provide the Supreme Chamber of Control, at its request, with the results of audits conducted by these bodies,
2) conduct certain audits jointly under the management of the Supreme Chamber of Control,
3) conduct ad hoc audits by the order of the Supreme Chamber of Control.
Article 13
The President of the Supreme Chamber of Control heads the Supreme Chamber of Control and is accountable for its activity to the Sejm.
1. The President of the Supreme Chamber of Control is appointed, at the request of the Marshal of the Sejm or a group of at least 35 Deputies, by the Sejm by absolute majority of votes, with the approval of the Senate.
2. The Senate issues a resolution upon the appointment of the President of the Supreme Chamber of Control within a month of the date on which it has received the resolution of the Sejm. If no resolution is taken within this period, the approval of the Senate is assumed.
3. If the Senate refuses to agree to the appointment of the President of the Supreme Chamber of Control, the Sejm appoints another person to this office; in accordance with paragraphs 1 to 2 of this Article.
Article 15
Before taking office, the President of the Supreme Chamber of Control takes the following oath before the Sejm:
"Upon taking the office of President of the Supreme Chamber of Control, I promise to be faithful to the provisions of the Constituion of the Republic of Poland, and to perform the duties entrusted with me impartially and with the greatest care,"
The oath may be followed by the words: "So help me God."
1. The term of office of the President of the Supreme Chamber of Control is 6 years, starting from the day of the oath. After the expiry of the term of office the President of the Supreme Chamber of Control performs duties until the new President of the Supreme Chamber of Control takes office.
2. The same person may be appointed President of the Supreme Chamber of Control for not more than two terms of office.
3. The term of office of the President of the Supreme Chamber of Control expires in case of his death, a ruling of the Tribunal of State depriving him of office by dismissal.
1. The Sejm dismisses the President of the Supreme Chamber of Control if:
1) he has resigned from office,
2) it acknowledges that he is durably unable to perform duties for health reasons,
3) he has been found guilty of crime by a legally valid court verdict,
4) the Tribunal of State has ruled that he be excluded from executive positions or functions involving special responsibilities in state bodies.
2. The dismissal of the President of the Supreme Chamber of Control follows the provisions set out in Article 14.
Article 18
The President of the Supreme Chamber of Control may neither be made answerable in penal matters nor arrested nor detained without the consent of the Sejm.
Article 19
The office of the President of the Supreme Chamber of Control may not be combined with membership in a political party, other employment or public function, except for an accessory employment as a teacher in an institution of higher education.
1. The President of the Supreme Chamber of Control participates in the deliberations of the Sejm.
2. The President of the Supreme Chamber of Control has the right to participate in the sessions of the Council of Ministers.
Article 21
1. The vice-presidents of the Supreme Chamber of Control, in the number of between 2 and 4, are appointed and dismissed by the Presidium of the Sejm at the request of the President of the Supreme Chamber of Control.
2. The President of the Supreme Chamber of Control appoints and dismisses the director general of the Supreme Chamber of Control with the consent of the Marshal of the Sejm.
3. When necessary, the President of the Supreme Chamber of Control is represented by a vice-president appointed by them.
4. The provisions of Article 19 shall apply to the vice-presidents and the director general of the Supreme Chamber of Control.
Article 22
1. The Council of the Supreme Chamber of Control consists of : the President of the Supreme Chamber of Control who acts as the chair person, the vice-presidents and the director general of the Supreme Chamber of Control, and 14 members of the Council.
2. At the request of the President of the Supreme Chamber of Control the Presidium of the Sejm appoints as members of the Council:
1) 7 scholars in law or economics,
2) 7 directors of organizational units of the Supreme Chamber of Control or advisors to the President of the Supreme Chamber of Control, among whom the President of the Supreme Chamber of Control appoints the Secretary of the Council.
3. The members of the Council are independent with respect to performance of their functions and have the right to have their minority opinion included in the minutes.
4. The term of office of the Council of the Supreme Chamber of Control is 3 years from the date of appointment, except as provided for in paragraphs 5 and 6 of this Article.
5. The term of office of a member of the Council expires in case of his death or dismissal.
6. On the request of the President of the Supreme Chamber of Control, the Presidium of the Sejm, dismisses a member of the Council of the Supreme Chamber of Control if he:
1) has resigned from this function,
2) has ceased on assume one of the positions mentioned in paragraph 2, point 2 of this Article,
3) has failed to take part in sessions of the Council of the Supreme Chamber of Control for over a year,
4) has been found guilty of a deliberate crime by a legally valid court verdict.
Article 23
1. The Council of the Supreme Chamber of Control validates:
1) the analysis of the implementation of the state budget and of the monetary policy guidelines.
2) the activity report of the Supreme Chamber of Control for the previous year.
2. The Council of the Supreme Chamber of Control adopts resolutions concerning:
1) its opinion on the budget validation for the Council of Ministers,
2) recommendations on particular problems considered by Sejm in relation to the activity of the bodies performing public tasks,
3) pronouncements containing demurrers arising out of audits, concerned with the activity of members of the Council of Ministers, heads of central government offices, the President of the National Bank of Poland, and heads of the units listed in Article 4, paragraph 1,
4) the draft statute of the Supreme Chamber of Control,
5) the draft budget of the Supreme Chamber of Control,
6) the periodical activity schedule of the Supreme Chamber of Control.
3. The Council of the Supreme Chamber of Control gives an opinion on:
1) audit programs presented by the President of the Supreme Chamber of Control, and pronouncements on the results of particularly important audits,
2) other issues presented by the President of the Supreme Chamber of Control or by at least one third of the members of the Council.
Article 24
1. The sessions of the Council of the Supreme Chamber of Control are chaired by the President of the Supreme Chamber of Control or a vice-president selected by him.
2. Resolutions are passed in the presence of at least one half of the total members of the Council of the Supreme Chamber of Control, by secret ballot and majority rule, except as provided for in paragraph 3.
3. If the number of votes for and against a motion is equal, the chairman sheds a casting vote.
4. The President of the Supreme Chamber of Control may invite to sessions of the Council of the Supreme Chamber of Control external members.
Article 25
1. The organizational units of the Supreme Chamber of Control are departments and regional offices.
2. The internal organization of the Supreme Chamber of Control, including the location of regional offices and their areas of operation, is determined in the Statute of the Supreme Chamber of Control issued by the Presidium of the Sejm at the request of the President of the Supreme Chamber of Control. The Statute of the Supreme Chamber of Control is published in the Official Journal of the Republic of Poland "Monitor Polski".
3. The Presidium of the Sejm may, in the Statute, entitle the President of the Supreme Chamber of Control to determine, in the form of a regulation, the detailed internal structure of the organizational units of the Supreme Chamber of Control and their competencies, as well as to introduce changes thereof.
1. The draft budget of the Supreme Chamber of Control in the version passed by the Council of the Supreme Chamber of Control is included into the state budget bill.
2. With respect to the implementation of the budget of the Supreme Chamber of Control the President of the Supreme Chamber of Control is vested with the powers of the Minister of Finance.
3. The implementation of the budget of the Supreme Chamber of Control is supervised by the Sejm.
Article 27
The audit proceedings are conducted under the provisions set forth in this Act.
Article 28
The audit proceedings aim at establishing the facts concerning the activity of audited entities, at providing accurate documentation of these facts and at evaluating the audited activity from the point of view of criteria defined in Article 5.
Article 29
To achieve the goals indicated in Article 28:
1) heads of the audited units are obliged to submit by the order of the Supreme Chamber of Control all documents and materials indispensable to plan and conduct of the audit, except as provided for in provisions on law-established secrecy,
2) authorized representatives of the Supreme Chamber of Control have the right:
a) to have a free access to the premises of the audited unit,
b) to look into all documents connected with the activity of the audited unit, to collect and to secure documents and other evidence, except as provided for in the provisions on law-established secrecy,
c) to observe the premises, items of property and the procedure of certain actions,
d) to summon witnesses and receive their evidence,
e) to demand oral or written explanations from employees of the audited units,
f) to receive information in units other than the one being audited and to demand explanations from employees of such units,
g) to call experts and specialists,
h) to summon meetings with employees of the audited units, in connection with the audits, and to participate in meetings of the management and the governing board as well as meetings of bodies of governmental administration and local government.
Article 30
1. The audit is carried out by the employees of the Supreme Chamber of Control, hereinafter referred to as "auditors", on the basis of a professional identity card and a personalized letter of authorization identifying the audited units and stating the legal ground on which the audit is conducted.
2. The personalized letter of authorization to conduct the audit is issued by the President, vice-presidents or directors and vice-directors of organizational units of the Supreme Chamber of Control.
3. The President, vice-presidents, director general and audit supervisors of the Supreme Chamber of Control conduct the audit on the basis of a professional identity card, except as provided for in paragraph 4 of this Article.
4. The audit of matters and documents classified as "secret of special importance" is conducted on the basis of a professional identity card and a separate letter of authorization issued by the President of the Supreme Chamber of Control.
Article 31
1. The auditor is excluded, on request or ex officio, from audit proceedings if the results of the audit could impact his rights or duties, or the rights or duties of his or her spouse or of a factual cohabitant, of persons relative and akin to him up to the second degree of affinity, or persons connected with him by adoption, guardianship or tutelage. The ground for the exclusion of the auditor continues to exist even after the termination of the marriage, adoption, guardianship or tutelage.
2. The auditor may be excluded, on request or ex officio, from audit proceedings at any time if there are justified doubts concerning his impartiality.
3. The reasons for exclusion are immediately made known by the auditor or the head of audited unit to the director of the organizational unit in which the auditor performs his duties, later referred to as the "appropriate organizational unit of the Supreme Chamber of Control".
4. The decision on the exclusion is made by the director of the appropriate organizational unit of the Supreme Chamber of Control; the decision is final.
5. The President of the Supreme Chamber of Control may, on request or ex officio, exclude from audit proceedings all auditors of an organizational unit of the Supreme Chamber of Control if the results of the audit could impact rights and duties of the director or vice-director of this unit or people connected with him, as listed in paragraph 1 of this Article; in case of such exclusion the President of the Supreme Chamber of Control assigns the audit proceedings to another unit, and notifies the Council of the Supreme Chamber of Control of this fact.
6. Until the decision referred to in paragraphs 4 and 5 of this Article is reached, the auditor undertakes only actions that cannot be delayed.
Article 32
1. The audit proceedings are conducted on the premises of the audited unit or in places and at time where its functions are performed, and if required during holidays and off working hours as well.
2. The audit proceedings or individual actions, if necessary, conducted on the premises of the organizational unit of the Supreme Chamber of Control.
Article 33
1. The auditor is entitled to move freely on the premises of the audited unit and shall be freed from the obligation of possessing a pass and of being body searched even when these are stipulated by the internal regulation of the audited unit.
2. The head of the audited unit ensures that the auditor have conditions and means indispensable to conduct the audit efficiently, in particular that requested documents and materials be presented immediately that employees of the unit give explanations timely, that technical equipment and means of transportation be made available together with operators, and if possible separate rooms with appropriate equipment be provided.
Article 34
1. The following are paid out of the budget of the Supreme Chamber of Control:
1) remuneration of employees of the audited unit that participate in the audit proceedings carried out during holidays and off working hours,
2) costs of using technical equipment and means of transportation of the audited unit as recorded in documents.
2. The head of the audited unit applies for the coverage of costs mentioned in paragraph 1 before signing the audit record or in case he refuses to sign the audit record at the risk of losing the claim.
1. The auditor determines facts on the basis of evidence gathered during the proceedings.
2. Evidence includes in particular documents, secured objects, observation evidence, witnesses’ depositions, opinion of experts and written explanations and statements.
Article 36
1. The auditor appropriately secures evidence that has been gathered in the audit proceedings, if necessary by:
1) entrusting it to the custody of the head or other employee of the audited unit against receipt,
2) keeping it in the audited unit in a separate, locked and sealed room,
3) taking it out of the audited unit against receipt.
2. The decision that evidence be excluded from custody is made by the auditor, and if he refuses to do so - by the director of the appropriate organizational unit of the Supreme Chamber of Control.
Article 37
1. The auditor may prepare, of if necessary may order the head of the audited unit to prepare, copies of and excerpts from documents, as well as tabulations and calculations based on documents.
2. The conformity of the copies excerpts, tabulations and calculations with original documents is confirmed by the manager of the organizational unit where these documents are kept or another person authorized to do so.
3. The copies of and excerpts from documents secured according to Article 36 may be prepared only with the consent and in the presence of auditor, who shall confirm their conformity with the original and issue them upon confirmation of receipt.
Article 38
1. The auditor secures an object in the presence of the manager of the organizational unit where the object is kept and in the case of his absence in the presence of an employee assigned by the head of the audited unit. The secured object is provided by the participants with lasting marks so as to make it impossible to replace it with another object.
2. The action of securing an object is registered in a written record that is signed by the auditor and the participating person.
1. If it is necessary to determine facts on objects or other items of property or on certain actions, the auditor may conduct a visual observation.
2. The visual observation is conducted in the presence of the manager of the organizational unit responsible for the object or actions inspected and in the case of his absence - in the presence of an employee assigned by the head of the audited unit.
3. The visual observation is registered in a written record that is signed by the auditor and the person described in paragraph 2 of this Article.
4. The course and results of the observation may be registered additionally:
1) by a verbatim record; the verbatim record is translated into normal writing, usually stating the system of shorthand used, with the original verbatim record enclosed,
2) with the help of technical equipment and means designed to record vision or sound; the recorded picture or sound shall be appended to the written record.
1. The auditor may order the employees of the audited unit to give oral or written explanations in matters related to the subject of the audit and within the time limit set by him.
2. The refusal to give an explanation may occur only if the explanation concerns:
1) law-established secrecy specified in legal provisions on secrecy in the civil service when the auditor is not in possession of the appropriate authorization,
2) facts and circumstances, the disclosure whereof could expose to criminal or financial liability the person called to given an explanation, his or her spouse or factual cohabitant, persons relative and akin to him up to the second degree of affinity or persons connected with him by adoption, guardianship or tutelage.
3. The right of refusal to give an explanation in cases set forth in paragraph 2, point 2 are valid even if the marriage or adoption has terminated.
4. The person giving an explanation may decline giving an answer to a question in the circumstances as described in paragraph 2.
Article 41
1. Anybody may submit an oral or written statement concerning the subject of the audit.
2. The Auditor may not refuse to receive a statement if it is connected with the subject of the audit.
1. The auditor may call employees of the audited unit to appear in order to depose as witnesses.
2. The auditor may call other persons than those mentioned under paragraph 1 to appear in person on the premises of the audited unit or of the organizational unit of the Supreme Chamber of Control or a body of governmental administration, with a view to receive their deposition as witnesses.
3. If necessary the auditor may request the director of the appropriate regional office of the Supreme Chamber of Control to call particular individuals to appear in person on the premises of the regional office or a body of governmental administration and to give their depositions as witnesses before an authorized employee of the regional office.
4. If the person summoned cannot appear due to illness or other justified reasons, the auditor or employee set forth in paragraph 3 may receive the deposition in the person’s place of residence.
5. The subpoena specifies:
1) the name and address of the auditor’s organizational unit,
2) the name and address of the person summoned,
3) the legal ground, nature and aim of the summons,
4) the date, time and place of the appearance,
5) legal consequences of evading the summons,
6) the name and position of the person who issues the subpoena,
6. In urgent cases the auditor may call the person by wire or by telephone or in another way, stating the data listed in paragraph 5 of this Article.
Article 43
The following persons may not be examined:
1) a defending counsel with respect to facts that were disclosed to him in the course of giving legal advice or conducting a court case,
2) a clergyman with respect to facts that were disclosed to him in a confession.
Article 44
1. The person obliged to preserve public service secrecy may be examined as witness with respect to circumstances, whereto this secrecy refers.
2. The person who is obliged to preserve state secrecy may be examined as witness with respect to circumstances, whereto this secrecy refers, only after he has been freed from this obligation in writing by the President of the Supreme Chamber of Control.
3. The person who is obliged to keep law-established secrecy other than listed in paragraphs 1 and 2 may be examined as witness with respect to circumstances, whereto this secrecy refers, only after he has been freed from this obligation in writing by the President of the Supreme Chamber of Control, if the access of the Supreme Chamber of Control to such secrecy is provided for in other laws.
Article 45
1. The right of refusal to depose as witness is granted to:
1) the employee of the audited unit accountable for the audited activity,
2) any person whose deposition could expose himself or persons set out in Article 40, paragraph 2, point 2 to criminal or financial liability.
2. The provisions in Article 40, paragraphs 3 and 4 apply to the refusal referred to in paragraph 1.
Article 46
The auditor is obliged to warn the witness before the examination about the criminal liability arising from a false deposition and in circumstances described in Article 45 to inform him about the right to refuse deposition.
Article 47
1. A record is prepared immediately from the witness’ deposition and given to him to read or read out to him at his request, this fact being marked in the record.
2. The record as a whole and each page separately is signed by the examiner and the witness. Parts of the text deleted, corrected or amended need to be indicated at the end of the record and signed by the persons signing the record.
3. The record of an examination of a witness who deposed in a foreign language includes the translation of the content of the deposition into Polish and the name of the translator. The translator signs the record of examination.
4. The refusal or incapability to sign the record by the witness is explained at the end of the record.
1. If the person summoned to depose as witness has not appeared in spite of proper summons at the stated time and place, unless for a justified reason, the auditor may levy a fine of up to 1,000,000 zloty, and if the person summoned has evaded the appearance before a fine of up to 2,000,000 zloty. [From January 1995 – after the denomination of the Polish currency – these sums are 100 zloty and 200 zloty respectively.]
2. The person fined may, within seven days of the date on which he received the decision on the fine, raise a complaint against the decision to the director of the appropriate organizational unit of the Supreme Chamber of Control; if the complaint is raised via the auditor who has made the decision, he may consider the complaint and withdraw the decision.
3. The director, decides whether to consider the complaint valid or to retain the decision. The decision of the director is final.
4. The auditor withdraws the fine if the person summoned presents a justification for failing to appear at the examination. If the auditor refuges to withdraw the decision , the provision in paragraph 2 applies.
5. The fine is levied in accordance with the provisions of the executions of the administration.
Article 49
1. If in the course of the audit it is necessary to investigate certain matters requiring special knowledge, the director of the appropriate organizational unit of the Supreme Chamber of Control, at his own initiative or at the request of the auditor, calls an expert.
2. The decision on calling an expert states the subject and scope of investigation and the date of the submission of the opinion.
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2. The reservations are submitted in writing within 14 days of the date of receiving the audit report. In individual cases the director of the appropriate organizational unit of the Supreme Chamber of Control may prolong this period.
3. If reservations as described in paragraph I occur, the auditor is obliged to analyze them and, if necessary, take additional audit actions, and if they prove justified, to change or to amend the appropriate part of the audit report.
4. If he considers the reservations unjustified, the auditor explains his position in writing to the person who has raised them.
Article 56
1. The head of the audited unit or the person performing his duties may, within 7 days of the date of the receipt of the explanation described in Article 55 paragraph 4, submit justified reservations in writing to the director of the appropriate organizational unit of the Supreme Chamber of Control, and the latter shall transmit them to the appeal committee for a decision.
2. The appeal committee consists of:
1) the director or vice-director of the appropriate organizational unit of the Supreme Chamber of Control as chairman,
2) 2 audit supervisors, selected by the director.
3. The appeal committee or one of its members assigned by the chairman may receive explanations by the person raising reservations and by the auditor, and when it is considered necessary, may undertake other actions of investigation.
4. The appeal committee resolves upon reservations in the presence of all its members by majority and passes its resolution immediately, accompanied by a justification, to the President of the Supreme Chamber of Control or to a vice-president authorized by him; after the validation by the President or the vice-president the resolution of the appeal committee is final.
5. In case of a refusal to validate the resolution, the President of the Supreme Chamber of Control or the vice-president authorized by him appoints a resolution committee aimed at the final resolution of reservations, consisting of three audit supervisors, and appoints its chairman.
6. The consideration of reservations by the resolution committee proceeds under the provisions in paragraphs 3 and 4 of this Article, except that the decision of the committee is final.
7. The decision of the appeal committee, validated by the President of the Supreme Chamber of Control, or the resolution of the resolution committee is submitted, together with the justification, to the person who has raised the reservations.
Article 57
1. The head of the audited unit or the person performing his duties may refuse to sign the audit report, and submit a written explanation of the refusal within 7 days of the date of the receipt of the report.
2. If reservations are raised, the period to give an explanation about the refusal to sign the audit report starts to be counted from the date of receiving the final resolution on the reservations.
3. The auditor notifies in the report the refusal to sign the audit report and the justification.
4. The refusal to sign the audit report by the person set out in paragraph 1 does not prevent the auditor from signing the report and the recommendations of the audit from being implemented.
Article 58
1. At the request of the auditor, the head of the audited unit or of the superior unit convenes a post-audit meeting, with the participation of the employees concerned, with the purpose of discussing the detected irregularities and recommendations based on the results of the audit.
2. The head of the unit referred to in paragraph 1 agrees with the auditor on the time and place of the meeting, and ensures that the minutes of the meeting be taken. One copy of the minutes are submitted to the auditor within a time limit agreed with him.
Article 59
1. Before the Supreme Chamber of Control draws up a post-audit statement, the auditor may ask the head of the audited unit or the person performing his duties to provide within a defined time limit, an additional explanation in writing, indicating the grounds and circumstances of the irregularities presented in the audit report.
2. The head of the audited unit or the person performing his duties may at his own initiative provide within the time limit agreed with the auditor an explanation as described in paragraph 1.
Article 60
1. The Supreme Chamber of Control submits the post-audit statements to the head of the audited unit and if necessary to the head of the superior unit and to appropriate government and local government bodies.
2. The post-audit statement contains the evaluation of the audited activity ensuing from determination of the facts included in the audit report, and if any irregularities are disclosed - the comments and recommendations aimed at their removal.
3. The post-audit statement may also evaluate the performance of the person responsible for the irregularities disclosed in units referred to in Article 2, paragraph 1 and Article 4, paragraph 1, and indicate the unsuitability of this person for the position.
4. The evaluation referred to in paragraph 3 of this Article may form the basis for indicating a disciplinary procedure, the dissolution of employment for an employee’s fault without notice, or his dismissal from his position or his function.
Article 61
1. The head of the audited unit or other body that was submitted the post-audit statement may, within 7 days of the date of its receipt, notify the director of the appropriate organizational unit of the Supreme Chamber of Control of justified reservations with respect to evaluations, comments and recommendations included in the statement; Article 56 applies to the submission and consideration of these reservations.
2. In the case of post-audit statements submitted by the President or vice-presidents of the Supreme Chamber of Control, the reservations are notified of, within the time limit as in paragraph 1 of this Article, to the Council of the Supreme Chamber of Control.
3. The Council makes a resolution with respect to the reservations from the point of view of the procedure determined in Article 24, paragraphs 1 - 3; the resolution of the Council is final and is submitted, accompanied by a justification, to the person who has raised the reservations; subject to the provisions in Article 56, paragraph 3.
Article 62
1. The head of the audited unit or other body that was submitted the post-audit statement is obliged to inform the Supreme Chamber of Control, within the time limit determined in the statement but not less than 14 days, about the way of using the comments and implementing recommendations as well as about the undertaken actions or about the grounds for not having undertaken these actions.
2. If reservations were raised pursuant to Article 61, the time limit referred to paragraph 1 is counted starting from the date of the receipt of the final resolution.
Article 63
1. In the case of a well-founded suspicion of a crime or an offense, the Supreme Chamber of Control notifies the body called upon to investigate crimes and offenses, and the head of the audited unit or the head of the superior unit and appropriate government or local government body about this fact.
2. The body called upon to investigate crimes and offenses is obliged to inform the Supreme Chamber of Control about the results of the proceedings.
3. If other acts are disclosed than those mentioned in paragraph 1, which are subject to law-based liability, the Supreme Chamber of Control informs the appropriate bodies about it, subject to the provisions in paragraph 2 of this Article.
Article 64
1. On the basis of the audit reports and the post-audit statements the Supreme Chamber of Control draws up pronouncements on the results of the audit.
2. Before its submission to the Sejm, the President of the Republic of Poland and the Prime Minister, the President of the Supreme Chamber of Control submits the pronouncement described in paragraph 1 of this Article to the appropriate supreme and central government bodies, within 7 days of the receipt may present their stand. The stand is enclosed in the pronouncement; the President of the Supreme Chamber of Control may present his opinion to the stand.
3. On the demand of the Sejm, the President of the Republic of Poland or the Prime Minister, or when particularly significant circumstances have occurred, the President of the Supreme Chamber of Control provides a pronouncement on the results of the audits, without due adjournment for the stand referred to in paragraph 2 of this Article.
Article 65
The President of the Supreme Chamber of Control determines, in the form of a regulation, the duties of auditors and audit supervisors in the audit proceedings, and the detailed rules of planning the audit, collection of documents, record of individual audit actions, development of the audit report, post-audit statement and pronouncement on the results of the audit, as well as the procedure employed in case of reservations. The regulation is published in the Official Journal of the Republic of Poland "Monitor Polski".
Article 66
1. The staff of the Supreme Chamber of Control consists of: the President, vice-presidents, director general of the Supreme Chamber of Control, auditors and audit supervisors, and administrative and technical services employees.
2. The audit supervisors are employees on the following positions:
1) directors of organizational units,
2) vice-directors of organizational units,
3) advisors to the President of the Supreme Chamber of Control,
4) legal, economic, technical advisors.
3. The auditors are employees on the following positions:
1) senior specialists of state audit,
2) specialists of state audit,
3) senior inspectors of state audit,
4) inspectors of state audit,
5) assistant inspectors of state audit.
Article 67
To become an auditor or audit supervisor the person has to meet the following minimum criteria:
1) he is a Polish citizen,
2) he has a full capability to enter legal transactions, and maintain public rights,
3) he has not been punished for a deliberate crime,
4) he has received a degree,
5) he is in good condition that permits the employment on the given position.
Article 68
1. The relationship of employment, with an auditor or audit supervisor is established on the basis of a nomination, preceded by an employment contract for not longer than 3 years, except as provided for in paragraph 6 of this Article.
2. The auditors and audit supervisors are nominated and dismissed by the President of the Supreme Chamber of Control.
3. The dissolution of the relationship of employment with the nominated employees of the Supreme Chamber of Control who are members of the Council requires the consent of the Council.
4. The relationship of employment with an employee as in paragraph 1 who is employed on a part-time basis is established on the basis of an employment contract.
5. The nomination depends upon the audit training followed by a successful exam before the examination board appointed by the President of the Supreme Chamber of Control.
6. The President of the Supreme Chamber of Control may, in cases justified by certain qualifications or experience, nominate an auditor or audit supervisor without the obligation of a prior employment contract with him or of the audit training.
7. The President of the Supreme Chamber of Control determines, in the form of a regulation, the way of conducting the audit training and the examination.
Article 69
The employees of administrative and technical services are employed on the basis of an employment contract.
Article 70
1. Upon his nomination, the employee of the Supreme Chamber of Control takes a written oath reading:
"I swear to serve the Polish State, abide by the legal order, perform the duties of an employee of the Supreme Chamber of Control conscientiously, impartially, to my best knowledge and conscience."
2. The act of nomination shall contain:
1) the name of the employee,
2) the date of nomination,
3) the position and organizational unit,
4) components and the level of the remuneration.
Article 71
The auditor and audit supervisor is entrusted in particular with the following duties:
1) to perform his tasks properly, impartially and timely,
2) to determine objectively and to collect accurate documents on the results of the audit,
3) to preserve law-established secrecy,
4) to exhibit suitable behaviour on and off duty,
5) to develop professional qualifications permanently.
Article 72
1. The employee of the Supreme Chamber of Control is obliged to perform conscientiously official orders of his supervisors.
2. If the employee considers the official order incompatible with the law or faulty, he should present his reservations to the supervisor; if the order is presented to him in writing the supervisor is obliged to perform it, except as provided in paragraph 3; if in the course of proceedings it turns out that the reservations of the employee were justified, the supervisor who gave the order carries the responsibility for the actions undertaken.
3. The employee is not allowed to follow an order, the implementation whereof would be a crime or would threaten an irrevocable damage.
Article 73
1. The employee of the Supreme Chamber of Control is obliged to preserve information that he has received in connection with performing professional duties.
2. The obligation to preserve secrecy continues after the termination of employment.
3. The employee may be freed from the obligation to preserve secrecy as described in paragraph 1 of this Article only by the President of the Supreme Chamber of Control.
Article 74
1. The auditor or audit supervisor may not be a member of a political party or conduct active political activity.
2. If the employee as described in paragraph 1 runs for the Sejm or the Senate, he is granted unpaid leave for the period of the election campaign, and if he is selected for the term of office.
Article 75
1. The auditors and audit supervisors may not take any actions that are contrary to the interest of the Supreme Chamber of Control to its tasks which are contrary to the duties of the employee or could arise any suspicion of partiality.
2. The auditors and audit supervisors may undertake additional paid work only with the approval of the President of the Supreme Chamber of Control.
Article 76
1. The nominated employee is evaluated periodically, at least once every 3 years.
2. The approval is carried out by the supervisor of the nominated employee; the employee is informed about the result of the evaluation.
3. The nominated employee may appeal against the evaluation to the President of the Supreme Chamber of Control within 14 days of the date on which he was informed about the result of the evaluation.
4. The President of the Supreme Chamber of Control determines, in the form of a regulation, the procedure and time limit of performing the periodical evaluation, considering appeals against the evaluation, and circumstances, scope and criteria thereof.
Article 77
1. The President of the Supreme Chamber of Control may, in circumstances justified by needs, transfer the auditor or audit supervisor to another organizational unit or to work not connected with supervising or conducting audit actions in the town in which the organizational unit of the employee is based.
2. The President of the Supreme Chamber of Control may, in circumstances justified by needs, transfer the employee referred to in paragraph 1 to another organizational unit of the Supreme Chamber of Control in another town than the organizational unit of the employee is based.
3. The consent of the employee concerned is necessary for a transfer described in paragraph 2 in the case of a pregnant woman, an employee who is a single parent or guardian to a child younger than 15 years of age, or if other important personal or family interests are an obstacle to this transfer.
4. The transfer as described in paragraphs 1 and 2 may be to work suitable to the employee’s qualifications for a period of not more than 6 months, not more often than every 2 years with remuneration not lower than before.
5. In the case as described in paragraph 2 of the employee has rights provided for in other acts on public servants.
Article 78
1. The auditor and audit supervisor sent on business outside his place of work shall be entitled to: the refund of travel expenses and costs of accommodation as well to a per diem, except for as provided in paragraph 2.
2. The employee described in paragraph 1 is entitled to the return of doubled per diem.
Article 79
The auditor and audit supervisor employed in the Supreme Chamber of Control for not shorter than 10 years is entitled to additional holidays of 6 working days, and for 20 years - of 12 working days.
Article 80
1. The auditor and audit supervisor employed for not shorter than 5 years may be given, not more than twice during his employment in the Supreme Chamber of Control, paid health leave of not more than 6 months at a time, with remuneration calculated as for holidays.
2. The leave described in paragraph 1 is granted by the President of the Supreme Chamber of Control on the request of the employee based on the opinion of a medical examination board.
Article 81
1. The employees of the Supreme Chamber of Control are entitled to a seniority bonus, amounting to 5 per cent of monthly basic remuneration after 5 years. The bonus increases by 1 per cent for each year of employment up to the level of 20% of monthly basic remuneration.
2. The periods of employment to be considered in calculations of the seniority bonus follow the rules determined in the provisions on public servants.
Article 82
1. The employee of the Supreme Chamber of Control shall be entitled to anniversary seniority bonuses of:
1) 75 per cent of monthly basis salary after 20 years of employment,
2) 100 per cent of monthly basis salary after 25 years of employment,
3) 150 per cent of monthly basis salary after 30 years of employment,
4) 200 per cent of monthly basis salary after 35 years of employment,
5) 300 per cent of monthly basis salary after 40 years of employment,
6) 400 per cent of monthly basis salary after 45 years of employment.
2. The periods of employment, way of calculation and payment of the anniversary seniority bonus follow the rules determined in the provisions on public servants.
Article 83
The employee of the Supreme Chamber of Control whose relationship of employment was dissolved due to gaining the rights to retirement pension or health pension, or due to a medical certificate of the medical board for disability and employment, is entitled to a none-off retirement bonus in the height of 3 monthly salaries, and of 6 monthly salaries after 20 years of employment.
Article 84
The internal bonus fund is established in the Supreme Chamber of Control at the level of 8.5 per cent of the remuneration fund. The level and rules of granting individual bonuses from this fund is determined in separate provisions.
Article 85
1. The working time in the Supreme Chamber of Control may not exceed 40 hours a week and 8 hours a day.
2. The time table for the week and individual days of the week is determined by the President of the Supreme Chamber of Control.
3. The auditor and audit supervisor may be, in justified cases, in particular for the benefit of the audit, employed out of normal working hours without a right to get additional remuneration.
4. The auditor and audit supervisor are entitled to free time to compensate the work out of normal working hours performed during the night or during holidays.
Article 86
The employees of the Supreme Chamber of Control have the right to join trade unions, with the exception of the President, vice-presidents, director general of the Supreme Chamber of Control.
Article 87
The employees of the Supreme Chamber of Control may participate neither in strikes nor in actions that could disturb the work of the Supreme Chamber of Control.
Article 88
1. The vice-presidents, the director general of the Supreme Chamber of Control, the auditors and the audit supervisors may not be prosecuted in a criminal case for any official actions they have taken, without the previous consent of the Council of the Supreme Chamber of Control, and the President of the Supreme Chamber of Control - without the consent of the Sejm.
2. The provision in paragraph 1 applies to these persons after the termination of employment.
Article 89
1. The nominated employee is accountable in the disciplinary proceedings for the infringement of the professional duties or deeds that harm the dignity of the position.
2. Disciplinary punishments shall be:
1) warning,
2) reprimand,
3) reprimand with the exclusion of promotion to the higher remuneration group for up to 3 years,
4) transfer to an inferior position and to the directly inferior remuneration group,
5) expulsion from the Supreme Chamber of Control.
3. The disciplinary procedure may not be commenced later than 3 months after the date on which the supervisor received a message on the delinquency; the procedure may not be commenced and the ruling on punishment may not be given later than 3 years after the delinquency. If the act carries characteristics of a crime, the expiration of validity of the disciplinary procedure may not occur earlier than provided for in the provisions of the criminal code.
4. The Disciplinary Committee and the Appeal Disciplinary Committee to the President of the Supreme Chamber of Control, acting on the independent basis are competent to give rulings in disciplinary matters.
5. The accused may appoint a defendant only out of the nominated employees of the Supreme Chamber of Control.
6. The disciplinary procedure may be carried out even in the unjustified absence of the employee.
7. The costs of the disciplinary procedure are covered by the Supreme Chamber of Control.
8. The Marshal of the Sejm determines, at the request of the President of the Supreme Chamber of Control, in the form of a regulation: the organization, composition, procedure of appointing members of the disciplinary committees and the disciplinary spokesmen, and the disciplinary procedure in the Supreme Chamber of Control. The regulation shall be published in the Official Journal of the Republic of Poland "Monitor Polski".
Article 90
1. If the disciplinary procedure has been commenced, the President of the Supreme Chamber of Control may suspend the employee until its end, but not longer than for 6 months.
2. During the suspension period referred to in paragraph 1, the nominated employee retains his right to remuneration and other benefits resulting from the relationship of employment.
Article 91
1. The nominated employee is suspended in virtue of law in the case of a provisional detention until the termination of the relationship of employment, unless the relationship of employment was terminated earlier without notice with his fault.
2. The remuneration of the nominated employee during the detention awaiting trial shall be reduced by half. In case of acquittal or termination of the criminal proceedings, the employee receives the remaining part of the remuneration, except as provided for in paragraph 3.
3. The remaining part of the salary shall not be paid if the termination of the criminal proceedings resulted from an amnesty or was conditional, and the employee has not requested rehabilitation following the proper procedure.
Article 92
1. The relationship of employment with the nominated employee is dissolved without notice by his fault in the case of:
1) a legally valid verdict for a deliberate crime,
2) a legally valid ruling on the disciplinary punishment of expulsion from the Supreme Chamber of Control.
2. The relationship of employment with the nominated employee is dissolved without notice in the case of:
1) incapability to work lasting more than 1 year due to illness,
2) unjustified absence from the examination by a medical board for disability and employment in circumstances set out in paragraph 3.
3. The President of the Supreme Chamber of Control may, in justified cases, in particular in cases of prolonged sick leaves, ex officio direct the nominated employee to a medical board for disability and employment with the purpose to determining whether his state of health allows for his further employment on the position.
Article 93
1. The relationship of employment with the nominated employee is dissolved with notice in the case of:
1) a negative evaluation, confirmed by a next negative evaluation, performed not earlier than after 6 months and not later than after 1 year of the first evaluation,
2) medical certificate of the medical board for disability and employment stating the permanent incapability to perform duties on the given position.
2. The relationship of employment with the nominated employee may be dissolved with notice in the case of:
1) reaching the age and length of employment required for retirement as set forth in provisions on the common retirement system,
2) dissolution of the organizational unit of the Supreme Chamber of Control or its re-structuring if the transfer to another organizational unit with his consent is impossible; the termination of the relationship of employment on this ground shall carry such consequences as provided for in cases of the termination of the relationship of employment with the nominated civil servant due to the dissolution of the office.
3. The duration of the notice period for the nominated employee amounts to 3 months and lasts till the last day of the calendar month.
Article 94
The dissolution of the relationship of employment with the nominated employee may occur:
1) by agreement of the parties,
2) after a three-month notice given by the employee.
Article 95
During the notice period the nominated employee may be discharged from performing duties, with the preservation of rights to remuneration and other benefits that he enjoys on the basis of the relationship of employment.
Article 96
The nominated employee is entitled to bring an action against the decision of the President of the Supreme Chamber of Control referred to in Article 77, paragraph 2, Articles 92 and 93 before the administrative court as provided for in the Code of administrative proceedings.
Article 97
The Marshal of the Sejm determines, at the request of the President of the Supreme Chamber of Control, and in the form of a regulation: required qualifications, remuneration rules and specification of position of employees of the Supreme Chamber of Control. The regulation is published in the Official Journal of the Republic of Poland "Monitor Polski".
Article 98
Anyone who evades the audit referred to in this Act, hampers it, in particular by failing to present necessary documents, or gives false information on the performing of the post-audit recommendations is liable to imprisonment, restriction of liberty or fine.
Article 99
The Act of 29th April, 1985 on the Constitutional Tribunal (Dz.U. of 1991 Nr 109, poz. 470 and of 1993 Nr 47, poz. 213) in Article 13, paragraph 1 shall read:
"1. The Constitutional Tribunal determines the commonly binding interpretation of laws on the request of the President, the Prime Minister, the First President of the Supreme Court, the President of the Supreme Administrative court, the Commissioner for Citizen’s Rights, the President of the Supreme Chamber of Control, Attorney General."
Article 100
Until 31st December, 1995 the Supreme Chamber of Control may audit the activity of co-operatives and their organizations, in the same way as bodies and units referred to in Article 2, paragraph 1.
Article 101
1. The nominated employees, employed at the time when this Act come into force on position other than those listed in Article 66, paragraph 2 and 3, may be employed on these positions for not longer than 1 year from the date on which this Act comes into force.
2. The nominated employees who fail to meet the requirement set forth in Article 67, point 4 may be employed on positions as before for not longer than 1 year of the date on which this Act comes into force.
3. After one year from the date on which this Act comes into force, the relationship of employment with the employees referred to in paragraphs 1 and 2 may be terminated with notice or transformed into the relationship of employment based on an employment contract, by a notice to terminate the work conditions.
4. Within 3 months of the date on which this Act comes into force, the President of the Supreme Chamber of Control may, considering the tasks performed by the auditor or audit supervisor in the past 2 years, transfer him onto another position determined in Article 66, paragraph 2 and 3 by a notice to terminate the work conditions.
5. The justified absence of the employee from work prolongs the duration of the period wherein the transfer referred to in paragraph 4 is to be taken.
6. The provision in Article 96 shall apply to the decisions of the President of the Supreme Chamber of Control referred to in paragraphs 3 and 4 of this Article.
Article 102
1. The Sejm may appoint the President of the Supreme Chamber of Control, under this Act, not earlier than 30 days after the date of its promulgation.
2. The provisions of this Act do not apply to the dismissal of the current President of the Supreme Chamber of Control.
Article 103
1. The Act of 8th October, 1980 on the Supreme Chamber of Control (Dz.U. Nr 22, poz. 82 and of 1989 Nr 34, poz. 178) loses legal validity.
2. Until the executive remain on this Act are issued, not longer than for 6 months on which this Act comes into force, the provisions based on the Act referred to in paragraph 1 remains valid, unless contrary to this Act.
3. The provisions of the Act referred to in paragraph 1 and executive regulations based thereof apply to the audit proceedings commenced before the date on which this Act comes into force, or audit proceedings dealing with the implementation of the state budget and of the monetary policy guidelines in 1994.
Article 104
This Act comes into force 6 months after the date of its promulgation, except for the provisions in Articles 14 - 19 and Article 102, which come into force 30 days after the date of the promulgation of this Act. [The SCC Act was published on 16 February, 1995.]
