The impact of the principle of collegiality on the functioning of the Supreme Audit Office

The article’s subject is collegiality as the essence of the Supreme Audit Office (NIK)’s activities. The Constitution of the Republic of Poland defines the functioning of the Supreme Audit Office (Polish: Najwyższa Izba Kontroli, abbreviated NIK) based on the principle of collegiality (Article 202 section 3 of the Constitution of the Republic of Poland). However, this requirement is formulated in a very general manner, without specifying the content or form of its implementation, but with the indication that the organisation and functioning of the Supreme Audit Office shall be defined by law (Article 207 of the Constitution of the Republic of Poland). Interestingly, this concept was already embedded in the Act of 23 December 1994, on the Supreme Audit Office, two years before the adoption of the Polish Constitution, and remains in effect in its unchanged form to this day. This article analyses the principle of collegiality, an issue of constitutional and functional significance for the NIK’s operations while considering the NIK president’s strong leadership role. The study aims to demonstrate that the implementation of the constitutional principle of collegiality in NIK is not limited to the work of the collective body within the Office, namely the NIK Council but obliges the organisation to perform tasks collaboratively at various stages of the audit process. The article’s subject determined the research method’s choice and the study’s structure. The primary research method employed is the formal-dogmatic method, which involves the analysis of statutory provisions and other legal instruments related to the examined issues, specifically the Constitution of the Republic of Poland and the Act on the Supreme Audit Office. Additionally, the article analyses the standards developed by the International Organization of Supreme Audit Institutions (INTOSAI) concerning the modes of operation of such institutions. Since the principle of collegiality has defined the functioning of the Office from the very first day of its establishment, the historical method was also applied.