Abstract

The article describes issues related to the status of the Regional Chambers of Auditors (Regionalne Izby Obrachunkowe – RIO), their functions and the subjective and material scope of control executed by these chambers, and indicates the criteria for inspections. The object of control has been widely analysed and includes also public procurement contracts subject to the RIO’s control. In addition, the article looks at the types, functions and methods of control, in particular their aspects related to post-inspection reports and the obligation on the inspected entities to prepare post-inspection conclusions. This is followed by presenting those factors that have a positive effect on the effectiveness of RIO inspections (for instance, the established authority of the majority of the chambers, the sound preparation (training) of inspectors, normative regulations creating applicable rights of the RIOs, for instance the right to perform a verification check). The negative factors were also mentioned, such as staff shortages caused by inadequate financing of the chambers and the low stability of applicable laws. The author takes the view that the efficiency of RIO inspections regarding public procurement contracts, as well as their effectiveness, would be positively affected by creating a special monitoring and analysing entity within the developed e-Contracts platform. Finally, there is a closer look at some of the legal provisions of the new PPL, including those aimed at increasing the effectiveness and control of public procurement contracts, reducing different interpretations of the same provisions, or counteracting repeated inspections of the same procedures for granting a public procurement contract.