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Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure PL-2021-28/2049 Updated – measures in Poland

Meticulous audits of anti-crisis shield

W przyszłym roku szczegółowe kontrole tarcz antykryzysowych

Country Poland , applies nationwide
Time period Temporary, 09 July 2021 – 28 September 2023
Context COVID-19
Type Other initiatives or policies
Category Measures to prevent social hardship
– Other humanitarian measures
Author Jan Czarzasty (Warsaw School of Economics)
Measure added 13 October 2021 (updated 04 June 2025)

Background information

In July the Chair of the Supreme Audit Office (NIK), the national auditor, announced the Chamber was planning to launch a complex auditing campaign of the public aid granted under anti-crisis shields and financial shields by the Polish Development Fund (PFR)

Growing concerns about the state of public finances, especially in the context of increasing concealed public debt (driven by increasing public spending channelled outside of the state budget) are named a the key motivation for making such a move.

Content of measure

The Supreme Audit Office (NIK), being the national auditing body has the authority to control all public expenditure. As the Chair of the Supreme Audit Office (NIK) stresses that the critical stance of NIK does not concern the providing aid, as the pandemic has forced governments all over the world to take extraordinary actions. However, it should be directed at improving operations and the survival of companies in a difficult period. "We will be able to say more about the results of this aid only after carrying out proper inspections, which we have planned for next year" - the Chair of NIK says, as quoted by the Bankier portal .

Updates

The following updates to this measure have been made after it came into effect.

16 June 2023

In connection with the results of the audits 'Effects of selected state measures taken to mitigate the effects of the epidemic on the economy' and 'Establishment and functioning of temporary hospitals established in connection with the COVID-19 epidemic', the President of the Supreme Chamber of Control, Marian Banaś, on 16 June 2023 submitted to the Constitutional Tribunal two motions to examine the conformity with the Constitution of the provisions relating respectively to

I. the Government's support programmes for entrepreneurs during the COVID-19 epidemic

II. the COVID Special Act of 2 March 2020 and the provisions of its amendment of 31 March 2020.

The President of the NIK pointed out that the regulations governing the provision of state aid to entrepreneurs during the COVID-19 outbreak were inconsistent with the Law on the System of Development Institutions. The government entrusted Polski Fundusz Rozwoju SA with the implementation of three aid programmes. According to the Supreme Administrative Court, among others, this is a case of 'privatisation of public tasks', as the tasks of the public administration are carried out by a company outside its structure.

In the application submitted to the Constitutional Tribunal, the President of the Supreme Chamber of Control postulated the examination of the conformity with the Constitution of the provisions of the Act of 2 March 2020 on special solutions related to the prevention, control and eradication of COVID-19, other infectious diseases and crisis situations caused by them (Journal of Laws of 2021, item 2095, as amended) and the provisions of its amendment adopted on 31 March 2020.

Use of measure

Not available.

Target groups

Workers Businesses Citizens
Does not apply to workers Other businesses
Does not apply to citizens

Actors and funding

Actors Funding
National government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Unknown Unknown
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: N/A

Involvement

No involvement of social partners.

Views and reactions

No views recorded.

Sources

  • 09 July 2021: Next year, detailed audits of anti-crisis shields (www.bankier.pl)
  • 16 June 2023: Referrals by the President of the NIK to the Constitutional Tribunal (www.nik.gov.pl)
  • 28 September 2023: The effects of selected state measures taken to mitigate the effects of epidemics on the economy (www.nik.gov.pl)

Citation

Eurofound (2021), Meticulous audits of anti-crisis shield, measure PL-2021-28/2049 (measures in Poland), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/PL-2021-28_2049.html

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