The auditors' doubts were first raised by the Fund's organizational and legal form.
- After just 18 days of operation, the organizational and legal form was changed to a fund operated by Bank Gospodarstwa Krajowego. As a result, the management of the funds ceased to be subject to the provisions of the Law on Public Finance and the control envisaged for public funds. This action, according to the NIK, violates basic budgetary principles, including the principles of openness, transparency, unity and completeness of the state budget," said Stanislaw Jarosz, director of the NIK's Budget and Finance Department, during the presentation of the report.
In response to these concerns, the Chairman of the Supreme Audit Institution filed a petition with the Constitutional Court to examine the constitutionality of the provision creating the Fund. As a result of the change in the form of the Fund, the Prime Minister became the de facto fund management body...
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