The Supreme Audit Office (NIK) in Poland has announced an extensive audit of the 2025 budget execution, which will encompass all stages of the budget process from the preparation of the budget bill to compliance with the stabilizing expenditure rule and the actual execution of the budget. Among the prioritized expenditures are allocations for defense, health, and servicing public debt. NIK aims to ensure that the budgeting process is thorough and effectively managed, reflecting the government's financial commitments.

Furthermore, Mariusz Haładyj, NIK's head, indicated that the audit will also focus on the realism of revenue projections, particularly in light of recent global conflicts that affect investor confidence, raising borrowing costs unexpectedly. In parallel, NIK is examining the corporate income tax (CIT), attempting to identify taxation gaps even as it develops methodologies to assess these discrepancies independently of existing EU frameworks. The findings pertaining to the CIT audit are expected to be presented to the Polish Parliament in mid-July.

Additionally, NIK is evaluating the allocation and utilization of funds from the National Reconstruction Plan (KPO). This examination underscores the importance of proper management of financial resources in the public sector, thereby aiming to optimize the spending efficiency of public funds. The audits and projections conducted by NIK will significantly influence fiscal policy discussions and budgeting processes in Poland as the government grapples with economic challenges ahead.