Wnioski de lege ferenda formułowane przez NIK – na tle doświadczeń innych NOK

As a result of their audits, Supreme Audit Institutions (SAIs) formulate proposals addressed to auditees and other relevant entities. These may include proposals suggesting a need to change the binding legal acts or to issue new acts (de lege ferenda proposals). In his article, the author describes how NIK develops such proposals in comparison with practices of other SAIs, as well as the activities aimed at providing the quality and effectiveness of such proposals, for instance, by their appropriate formulation, by making a register of proposals, by including the list of proposals in the annual activity report of NIK, and by analysing how de lege ferenda proposals have been used while meeting with representatives of the parliament and the government. The article concludes with the issue of the role of NIK in the law-making process.