Odpowiedzialność dyscyplinarna mianowanych kontrolerów NIK - znowelizowana ustawa o Najwyższej Izbie Kontroli

The provisions on the disciplinary responsibility are set forth in legal acts, while lower level regulations cannot provide for the rules of proceeding, much less the rules of deciding on guild and punishment for deeds considered as disciplinary offence. In the previous legal act – after the Constitution of Poland of 2 April 1997 came into force – this rule was not obeyed. The provisions of the Act on the Supreme Audit Office of 23 December 1994 set out the rules of responsibility in a limited way. The amendments to the Act on NIK resulted in significant changes in the disciplinary proceedings. A new chapter has been added to the Act – Chapter 4a – that sets forth the rules of disciplinary responsibility of nominated auditors. The regulations in the field comprised in the Act are in accordance with the constitutional standards. Simultaneously, the Act has introduced several modifications that should improve the proceedings in disciplinary cases.