SPIS TREŚCI

Słowo od redakcji z okazji jubileuszu NIK ... 3 Listy gratulacyjne na 90-lecie Izby ... 5 W hołdzie twórcom NIK – Danuta Bolikowska ... 15 Otwarcie uroczystego posiedzenia Kolegium NIK przez prezesa Jacka

Jezierskiego ... 25 Wystąpienie Prezydenta RP Lecha Kaczyńskiego ... 31 Wystąpienie wicemarszałka Sejmu RP Krzysztofa Putry ... 34 Wystąpienie wicemarszałka Senatu RP Zbigniewa Romaszewskiego ... 37 Wystąpienie księdza biskupa Tadeusza Pikusa ... 39 Wystąpienie prezesa NBP Sławomira Skrzypka ... 41 Wykład profesora Wojciecha J. Katnera – NIK u podstaw siły i

prawo-rządności RP ... 43 Wystąpienie posła do Parlamentu Europejskiego Janusza

Wojciechowskiego ... 57 Wystąpienie wiceprzewodniczącego sejmowej Komisji ds. Kontroli

Państwowej Mirosława Sekuły ... 59 Wystąpienie wiceprzewodniczącego sejmowej Komisji ds. Kontroli

Państwowej Mariusza Błaszczaka ... 62 Zamknięcie posiedzenia Kolegium NIK ... 63

Prezydent RP odznaczył pracowników Najwyższej Izby Kontroli ... 73

Plan pracy NIK na 2009 rok – oprac. Zbigniew Szopiński ... 91

Beata Błasiak-Nowak, Marzena Rajczewska – Udział NIK w pracach Grupy Roboczej Komitetu Kontaktowego ds. Funduszy Strukturalnych ... 119 Jacek Mazur – Samoocena i zewnętrzna ocena Europejskiego Trybunału

Obrachunkowego ... 138 Adrian Gosk – Audyt zlecony w zakresie opisywania i wartościowania

stanowisk pracy w służbie cywilnej ... 151 Grzegorz Karwatowicz, Jarosław Odachowski – Włączenie kontroli

sądowej do ustawy o zasadach prowadzenia polityki rozwoju ... 168 Jacek Mazur – Zebranie Komitetu Kontaktowego prezesów NOK

państw Unii Europejskiej i Europejskiego Trybunału Obra-chunkowego ... 180

List do redakcji

Czesław Trepner – Najwyższa Izba Kontroli fenomenem w systemach kontroli państwowej ... 190

CONTENTS

On 7 February, 2009, the Supreme Chamber of Control celebrated 90th anniversary of its existence. On the preceding day events were held to com-memorate the founders, history, and achievements of the Polish state audit.

The representatives of the supreme authorities of the Polish state, top SCC leadership members, current and former SCC employees participated in the celebrations

The day began with the laying (in the necessary military assistance) of commemorative wreaths at the feet of the monument to the Head of the Po-lish State Marshall Józef Piłsudski (at the Belvedere Palace), the monument to Poland’s First Prime Minister Ignacy Jan Paderewski (in the Ujazdow-ski Park), and at the tomb of Józef Higersberger, the fi rst President of the Supreme Chamber of Control of the State (at the Powązki Cemetery). Then Bishop Tadeusz Pikus said the mass in the intention of the SCC employees at St. Alexander’s Church (in the Three Cross Square).

The celebrations culminated at the Column Hall of the Polish Par-liament Building, where the anniversary meeting of the SCC Council was held, attended by the President of the Republic of Poland Lech Kaczyński, Deputy Speakers of the Sejm and Senate (i.e., both chambers of the Polish Parliament) Krzysztof Putra and Zbigniew Romaszewski, former Presidents of the SCC – Member of the European Parliament Janusz Wojciechowski and Deputy Vice – President of the Parliamentary State Audit Committee Mirosław Sekuła, accompanied by another State Audit Committee Vice-Pre-sident Mariusz Błaszczak, the PreVice-Pre-sident of the National Bank of Poland Sła-womir Skrzypek, and many other eminent guests.

The presence of the President of the NBP was an occasion to display the coins issued by the Bank to commemorate the SCC anniversary, and - to hand them in as tokens to the guests, who were also offered special publications prepared by the SCC. Those included the two – volume anni-versary issue of “The State Audit [Kontrola Państwowa]” and two books – a reprinted version of the lectures delivered to state audit offi cers in up-grading courses by Zenobiusz Rugiewicz, Deputy President of the SCC (1925–1939), and an elaboration on the SCC’s history, tradition and

con-temporary functioning. Special character of the meeting found refl ection in the accompanying photo exhibition connected with the SCC’s activity.

Broader accounts from the anniversary celebrations are presented on the following pages. They are preceded by the letters of congratulations addressed to the President of the SCC Jacek Jezierski on the occasion of the anniversary of founding of the Polish supreme organ of state audit

2009 SCC Work Plan – prep. by Zbigniew Szopiński ... 91 2009 SCC Work Plan, adopted on 17 December, 2008, by the SCC Co-uncil, opens another 3 year period in the SCC activity; it is for these 3 year periods that the SCC audit priorities are adopted, in accordance with the planning rules followed by the Chamber. The annual program of the SCC audit activity covers 96 audits of 2008 state budget execution, performed as the SCC’s statutory task, and 92 other audit topics, including 63 coordina-ted audits. It also takes into account 96 audits of 2008 state budget execu-tion, and 9 audits initiated in 2008 to be concluded in 2009.

Beata Błasiak-Nowak, Marzena Rajczewska – Participation by the Supreme Chamber of Control in the Works of the Contact Committee Working Group on Structural Funds ... 119 The Group on Structural Funds was established in 2000 by the Contact Committee gathering the Heads of the Supreme Audit Institutions of the EU Member States and European Court of Auditors. The task of the Group was to study the solutions applied by the Member States for identifying the areas of increased risk of occurrence of irregularities in structural funds mana-gement and implementation. The article presents the results of the audits performed by the Group and SCC’s experiences collected in the course of cooperation on the Group forum.

Jacek Mazur – Self-Assessment and External Assessment of the European Court of Auditors ... 138 In 2006 the European Court of Auditors performed self – assessment of their management system and auditing activity, while in 2008 Peer Review to study the above issues was held on request from the ECA by the Supreme Audit Institutions of Austria, Canada, Norway, and Portugal. The article presents the processes which led to the decisions on having both reviews performed, as well as the recommendations made in their consequence.

Adrian Gosk – Commissioned Audit of Job Descriptions and Job Valuation in Civil Service ... 151 As compared to the leading private sector fi rms, Polish public admini-stration suffers from delays in implementation of modern human resources’

management tools. As systemic change will not be possible without prior assessment of the existing staffi ng resources, the Prime Minister’s Chancel-lery decided it was necessary to carry out an audit across the administra-tion – objective, consistent and based on a single scale – to verify the corre-ctness of the job valuation process. The coordinated audit commissioned in order to study this problem was performed between June and August 2008 in 153 Government administration offi ces.

Grzegorz Karwatowicz, Jarosław Odachowski – Court Audit Included into the Act on the Rules of Managing the Policy of Development ... 168 The possibility for decisions on refusal to grant co-funding with Stru-ctural Funds’ and Cohesion Fund resources to be sued in the Voivodsip Administrative Courts, and brought to the Supreme Administrative Tribu-nal as appeals for cassation, was introduced into the Act from 6 December 2006 on the Rules of Managing the Policy of Development. This in a me-aningful way increases the appeals entitlements of the entities, which in various competitions apply for European resources; a vast group among these are Self- Government units.

Jacek Mazur – The Meeting of the Contact Committee of Heads of the Supreme Audit Institutions of the EU Member States and European Court of Auditors ... 180 The recent annual meeting of the Heads of the SAIs took place in Luxemburg on 1-2 December, 2008, and the main topics included the role of the SAIs in the activities aimed at strengthening the accountability for EU resources, reports by Working Groups, information on 2008 Committee tasks’ performance; internal organization and setting tasks for 2009.

Letter to the Editor

The Supreme Chamber of Control – a Unique Institution in State Audit Systems – Czesław Trepner ... 190

Wyjaśnienia

W numerze 3/2008 „Kontroli Państwowej” w rozdziale Jawność umów w spra-wach zamówień publicznych, pochodzącym z artykułu mojego autorstwa: Zasady jawności w postępowaniu o udzielenie zamówienia publicznego, znalazł się frag-ment dotyczący ust. 3. art. 139 ustawy Prawo zamówień publicznych z książki:

M. Stachowiak, J. Jerzykowski, W. Dzierżanowski, Prawo zamówień publicznych.

Komentarz, zamieszczonej w systemie informacji prawnej LEX, nieopatrzony sto-sownym przypisem ani cudzysłowem.

Przepraszam za to Autorów i Wydawcę Komentarza, Redakcję „Kontroli Pań-stwowej” i Komitet Redakcyjny oraz Czytelników KP.

Jolanta Baran

WYDAJE NAJWYŻSZA IZBA KONTROLI

Adres redakcji: Najwyższa Izba Kontroli, 00-950 Warszawa, ul. Filtrowa 57, Telefon: centrala NIK: (022) 444-5000; redaktor naczelna Marzena Repetowska-Nyc, p. 5026, tel. (022) 444-5311;

redaktor Joanna Kulicka, p. 5013, tel. (022) 444-5401; redaktor Barbara Odolińska, p. 5012, tel. (022) 444-5781.

Zdjęcia portretowe na stronach: 25, 31, 34, 37, 39, 41, 57, 59, 62 – Marek Brzeziński; na stronie 43 – NIK, Zofi a Swoczyna.

Skład i łamanie: Joanna Zakrzewska.

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

Wpłaty na konto:

NBP O/O Warszawa, nr 14 1010 1010 0036 8122 3100 0000, Najwyższa Izba Kontroli.

Nakład 1000 egz. Papier xerox 80 g.

Projekt okładki: Studio Grafi czne „File”.

Druk okładek: AGAT Studio Grafi czne Jerzy Burski.

Druk i oprawa: Poligrafi a NIK.

Oddano do druku w kwietniu 2009 r.