2.5. The SAI of the Netherlands – linking evidence-based decisions with efficiency gains

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there is room to strategically decide how SAIs can provide additional inputs into the formulation stage of the policy cycle.

SAIs provide foresight when validating whether long-term projections of government are robust and reflective of the reality. This helps to determine whether current plans are suitable to address longer-term challenges. While many audit activities do not intentionally look at long-term projections, their findings often identify shortcomings in the planning stage of policies and programmes that impact on the outcomes and the achievement of broader goals. Examples of this are discussed in Chapter 3.

Case studies of SAI activities supporting policy formulation

Key Function 1: Strategic whole-of-government steering and planning

Box 2.4. The SAI of Poland – preparation of government strategic documents for 2014-2020

Objective

Poland’s supreme audit institution, the Najwyższa Izba Kontroli (NIK), examined the government’s preparedness to allocate funds distributed to Poland through the EU’s Multiannual Financial Framework. The performance audit focused on medium- and long-term strategies for continued economic and social development. The main audit objective was to assess the preparation of strategic documents by the Polish administration in relation to the European Union's Financial Perspective; 2014-2020.

Type

Performance audit.

Scope and methodology

The audit scope included the Prime Minister's Office and seven ministries: Regional Development, Administration and Digitisation, Economy, Culture and National Heritage, Transport, Construction and Maritime Economy, Labour and Social Policy, and Agriculture and Rural Development.

The audit looked at the:

 Implementation by the Prime Minister and Council of Ministers of the obligations arising from the provisions of laws and governmental documents relating to strategic programming, including the execution of policy development.  Implementation by the Minister of Regional Development of the obligations arising from laws and governmental documents concerning the medium-term programming of social and economic aspects, spatial planning and co-ordination of development policies.  Implementation by Minister-coordinators of tasks related to the development of integrated strategies.  Implementation by the heads of all controlled entities of tasks related to the preparation of programming and document implementation for absorption of EU funds by Poland in the framework of the Financial Perspective 2014-2020.  Implementation of recommendations and suggestions made in a previous audit on

“programming and planning investments financed from the state budget” (P/09/180) by the Prime Minister and the Minister of Regional Development.

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