Kontrola zaplanowanych rezultatów wydatkowania środków unijnych – budżet UE w obszarze polityki spójności na lata 2014–2020

The mandates of the Supreme Audit Office and the European Court of Auditors overlap with regard to auditing of the management and spending of funds from the European Union budget by the Polish administration and beneficiaries. The ECA examines the EU budget execution and finance management by the European Commission, however, since over 80 percent of the EU expenses are realised by the Member States, ECA missions are mainly conducted at the their territories. Poland is the second state, following Italy, where the largest number of ECA missions have taken place. This is due to the fact that the vast part of EU funds is spent in Poland. That is why NIK is such an important partner for cooperation for the ECA.