SPIS TREŚCI

Słowo wstępne Prezesa Najwyższej Izby Kontroli Jacka Jezierskiego przed VII Kongresem EUROSAI ... 3 Ewa Miękina – INTOSAI – Międzynarodowa Organizacja Najwyższych

Organów Kontroli ... 5 Aleksandra Kukuła – EUROSAI – Europejska Organizacja Najwyższych

Organów Kontroli ... 15 Maria Sieklucka – Status najwyższych organów kontroli krajów Unii

Europejskiej w świetle postanowień Deklaracji z Limy w sprawie zasad kontroli fi nansów publicznych ... 25 Bożena Sułkowska – Zarządzanie jakością kontroli ... 43 Grzegorz Buczyński – Kontrola programów społecznych w edukacji ... 51 Piotr Wasilewski – Integracja zawodowa osób niepełnosprawnych

– problem nie tylko Polski ... 59 Sławomir Grzelak, Zbigniew Jędrzejowski, Wiesław Sawicki – Udział

Najwyższej Izby Kontroli w pracach Grupy Roboczej EUROSAI ds. Wykorzystania Technik Informatycznych ... 68 Zbigniew Wesołowski – Grupa Robocza EUROSAI ds. Kontroli

Środowiska w latach 1999–2008. (Refl eksje Koordynatora) ... 75

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Paweł Wieczorek – Praca nierejestrowana i działania Unii Europejskiej na rzecz jej ograniczenia ... 92

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Andrzej Derdziuk – Inwestycja w patriotyzm ... 110 USTALENIA NIEKTÓRYCH KONTROLI

Małgorzata Nowakowska, Tadeusz Pachowski – Po kolei ... ... 122 Ryszard Ostaszewski – Budowa obiektów sportowych ze środków

Funduszu Rozwoju Kultury Fizycznej ... 137 RELACJE, POLEMIKI

Barbara Surdykowska – Europejskie porozumienia autonomiczne na przykładzie porozumienia o telepracy ... 147

WSPÓŁPRACA MIĘDZYNARODOWA

Jacek Mazur – Zebranie Komitetu Kontaktowego prezesów NOK państw UE i ETO. (Helsinki, 3 i 4 grudnia 2007 r.) ... 160

Z ŻYCIA NAJWYŻSZEJ IZBY KONTROLI

89. rocznica utworzenia Najwyższej Izby Kontroli ... 174 Z ŻAŁOBNEJ KARTY

Jakub Janiak (1934–2008) – opr. Czesław Trepner ... 177 RECENZJE, SYGNAŁY O KSIĄŻKACH

Bolesław Rafał Kuc – Recenzja książki Zbysława Dobrowolskiego:

„Czynniki sprawności kontroli państwowej” ... 179 Sygnały o książkach ... 182

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CONTENTS

Introductory Foreword by Jacek Jezierski President of the Supreme Chamber of Control ... 3 Between 2 and 5 June, 2008, the Supreme Chamber of Control will host in Cracow VII Congress of the European Organization of the Supreme Audit Institutions [EUROSAI]. The aim of the Congress is the exchange of informa-tion and experiences related to the issues of audit quality and auditing social policy programs. General thematic sessions’ topics will include „Establishing an Audit Quality Management System within a Supreme Audit Institution”,

“Audit of Social Programs – Audit of Programs in the Field of Education”, and „Audit of Social Programs – Audit of Programs for Professional Integra-tion of the Disabled”. The Congress will approve New EUROSAI Governing Board Members, Draft new EUROSAI Budgets, Report on recent EUROSAI activities, and the country to host the next EUROSAI Congress.

The 8 articles below relate to VII EUROSAI Congress, as they highlight the activities and achievements of the international organizations gathering the Supreme Audit Institutions [SAIs].

Ewa Miękina – The INTOSAI: International Organization of Supreme Audit Institutions ... 5 Aleksandra Kukuła – The EUROSAI: European Organization of

Supreme Audit Institutions ... 15 Maria Sieklucka – The Status of the Supreme Audit Institutions in

the EU Member States in the Light of the Provisions of the Lima Declaration of Guidelines on Auditing Precepts ... 25

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Bożena Sułkowska – Managing Audit Quality ... 43 Grzegorz Buczyński – Managing Social Programs in Education ... 51 Piotr Wasilewski – Professional Integration of the Disabled – Not Just

a Polish Problem ... 59 Sławomir Grzelak, Zbigniew Jędrzejowski, Wiesław Sawicki –

Participation by the Supreme Chamber of Control in the Works of the EUROSAI IT Working Group ... 68 Zbigniew Wesołowski – 1999–2008 Activities of the EUROSAI Working

Group on Environmental Auditing. (Coordinator’s Refl ections) 75

Paweł Wieczorek – Unregistered Employment and Restrictive Actions Taken by the EU ... 92 Unregistered employment and other grey zone practices are inherent to all economies, including those of all EU member states. Reducing the grey zone – among others, by way of reducing unregistered employment – is a matter of introducing a number of systemic solutions designed to increase the attractiveness of legal vs. black employment, in particular, by way of liberalizing the labor and economic law. Yet, as proven by experiences col-lected in other EU member states, unregistered employment reduction is a task very diffi cult to achieve.

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Andrzej Derdziuk – Investing in Patriotic Feelings ... 110 In a pragmatic world investing in patriotic feelings might seem futile, and lead to wasting away tangible resources on something that remains hard to calculate or even grasp in fi gures. The above view in itself might, however, turn out narrow and short-sighted. Hence looking at the meaning of patriotism in the context of the functioning of a modern state becomes a task of great usefulness and urgency.

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THE SETTLEMENTS OF SOME CONTROLS

Małgorzata Nowakowska, Tadeusz Pachowski – Railway Off the Audit Track ... 122 Correct performance of tasks related to order and safety protection in railway stations and on trains will require removing the causes of the irregu-larities disclosed in audit. This primarily requires strengthening cooperation between particular entities responsible for the safety, taking up the necessary actions, and exercising an effective oversight of duties’ performance by rail-way employees, infrastructure managing staff, and passenger carriers.

Ryszard Ostaszewski – Architectural Objects for Sports Building and Financing with the Physical Culture Development Fund Resources 137 Audit fi ndings lead to a negative assessment of the management of con-struction of architectural objects for sports fi nanced with the Physical Culture Development Fund resources. Irregularities by designers, contractors and investors were disclosed, among others, at the phases of investment prepa-ration and management.

RELATIONS, POLEMICS

Barbara Surdykowska – European Autonomous Agreements – Telecommuting Employment Contracts as Examples ... 147

INTERNATIONAL COOPERATION

Jacek Mazur – Meeting of the Contact Committee of the Presidents of the Supreme Audit Institutions of the EU Member States and the ECA (Helsinki, 3&4 of December 2007) ... 160

FROM THE LIFE OF THE SUPREME CHAMBER OF CONTROL Editor’s Note to Commemorate the 89th Anniversary of Establishing

of the Supreme Chamber of Control – ed. ... 174

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PASSED AWAY

Jakub Janiak (1934–2008) – prep. by Czesław Trepner ... 177

REVIEWS, NOTES ABOUT NEW BOOKS

Bolesław Rafał Kuc – Review of the Book Titled ”State Audit Effi ciency Factors” by Zbysław Dobrowolski ... 179

Notes About New Books ... 182

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WYDAJE NAJWYŻSZA IZBA KONTROLI

Adres redakcji: Najwyższa Izba Kontroli, 00-950 Warszawa, ul. Filtrowa 57, Telefon: centrala NIK: (022) 444-5000; z-ca redaktora naczelnego Barbara Dolińska, p. 5011, tel. (022) 444-5739; red. Joanna Kulicka, p. 5013, tel. (022) 444-5401, red. Barbara Odolińska, p. 5012, tel. (022) 444-5781; prenumerata: tel. (022) 444-5781.

Nasz adres w sieci INTERNET: e-mail: KPred@nik.gov.pl; http://www.nik.gov.pl Cena egzemplarza – 12 zł. Prenumerata roczna – 72 zł.

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Oddano do druku w kwietniu 2008 r.

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