Jednolitość orzecznictwa NIK – zapewnienie wysokiej jakości procesu kontrolnego

In legal and scientific studies related to NIK’s adjudicating on reservations on post audit statements conducted to date, the issue of uniformity of the legislature was marginal. Whereas every time when the lack of uniformity can be observed, NIK’s authority is undermined and its effectiveness in the public service is reduced. An obstacle to achieve uniformity is the difficulty with setting a legally justified order of uniformity. In his article, the author suggests solving this problem through adopting the assumption of the rationality of NIK’s activity. An advantage of such a solution is an opportunity to introduce an obligation to provide uniformity due to certain attributes of the law system, with simultaneous respect for the independence of those who adjudicate, as guaranteed by the law. This allows, among others, for designing the order of uniformity, and the conditions for formal correctness of adjudications, including contradictory ones.