Gospodarność jako kryterium kontroli – ujęcie prawne i aksjologiczne

The Supreme Audit Office is considered to be the guardian of proper management of public funds, and in this way NIK has been continuing the tradition that dates back to its establishment. The unique recognition of this responsibility was evidenced by defining the NIK mission in the categories of economical spending, which is emphasised in every management letter. However, only one management letter out of thirteen contains direct references to economy. In his article, the author examines the legal nature of the criterion of economy, and he shows that it directs the audit proceedings towards finding and assessing the extent to which, in its activities, the auditee realises economy as a legal principle, protecting at the same time the values of effectiveness and efficiency.