The National Revenue Administration (KAS) has completed a series of audits on the management of public funds across 160 institutions and organizations. According to data provided by the Ministry of Finance, the total value of identified irregularities exceeds PLN 117 billion. The violations cover a wide range of entities — including government ministries, cultural institutions, state-owned companies, foundations, and NGOs.
Scope of the Audits and Common Irregularities
According to KAS, the audits encompassed 17 government ministries, including the Ministries of Agriculture, Health, Justice, National Defense, State Assets, Education, Culture, and Regional Funds. In addition, 59 foundations and 21 associations were examined, along with state agencies and special-purpose companies such as the Central Communication Port (CPK), State Forests, the Medical Research Agency, and the National Fund for Environmental Protection and Water Management (NFOŚiGW).
KAS auditors identified numerous violations, including:
- breaches of rules for granting and settling subsidies,
- spending of public funds contrary to financial plans,
- unjustified creation of new public institutions,
- financing of activities without a legal basis,
- wastefulness and disregard for the principle of economic efficiency,
- misuse of general and special budget reserves,
- actions detrimental to the State Treasury due to lack of supervision or abuse in granting subsidies.
Notifications to the Prosecutor’s Office
Directors of the Tax Administration Chambers have filed 178 notifications to the Prosecutor’s Office regarding suspected criminal offenses totaling over PLN 101 billion, and 97 notifications to the Commissioner for Public Finance Discipline concerning violations of financial discipline. Further notifications are expected as the analyses continue.
The largest irregularities were found in:
- Ministry of Health – over PLN 8.1 billion in losses linked to mismanagement in COVID-19 vaccine procurement, media campaigns, and pilot oncology programs;
- National Agricultural Support Center (KOWR) – more than PLN 1.25 billion in damages due to lack of oversight over subsidiaries and inefficient investments;
- State Forests and their organizational units – over PLN 40 million in losses from financing promotional and politically motivated events in violation of public finance regulations;
- National Fund for Environmental Protection and Water Management (NFOŚiGW) – PLN 250 million in wasteful spending on a water quality monitoring project;
- Medical Research Agency – over PLN 222 million in losses due to poor funding decisions and lack of supervision;
- Ministry of Agriculture and Rural Development – over PLN 1 million spent on MBA tuition reimbursements for officials and media campaigns unrelated to the ministry’s mandate.
Foundations and Associations Under Scrutiny
A significant portion of the reports involves foundations that, in recent years, received substantial funding from the state budget or earmarked funds. In many cases, auditors found that public funds were used for purposes unrelated to the organizations’ statutory goals, and that financial reports submitted by beneficiaries contained unreliable or false information.
Recurring Patterns of Abuse
The analysis of KAS findings reveals recurring mechanisms of misconduct:
- Exceeding authority in awarding subsidies – funds allocated to foundations and associations without adequate substantive or financial verification;
- Bypassing public procurement procedures (PZP) – particularly in the health and forestry sectors;
- Financing politically driven events, including election campaigns disguised as promotional activities of State Forests;
- Signing disadvantageous contracts for rentals, services, and media productions with unreliable or unqualified contractors;
- Reimbursing education and training costs (such as MBA programs) for departing officials without legal or economic justification.
Reactions and Next Steps
The Ministry of Finance has announced further control actions in areas where systemic oversight was lacking or where severe violations of public finance rules were identified. Plans include expanding audits to other entities financed from the state budget and special-purpose funds.
KAS expects to submit additional notifications of suspected criminal offenses, including cases where the total damages exceed PLN 10 billion.
The Minister of Finance emphasized that the audit report will serve as a foundation for “restoring transparency in public finances and holding accountable those who have betrayed public trust.”
Based on KAS audit documentation.
