Najwyższa Izba Kontroli w II Rzeczypospolitej pod rządami konstytucji z 23 kwietnia 1935 roku

Abstract

The author of the paper distinguishes three periods in the life of the Supreme Board of Audit: 1) until 1921 (the period of interim constitution), 2) until 1935 (the period of the March Constitution in force), 3) after 1935 (the period of the April Constitution in force). The institution of the Supreme Board of Audit is actually analysed in the period alter 1935, i.e. the last five years of existence of the 2nd Republic. The author’s concern with the subject is caused by a complete lack of any study referring to that period in the life of the Supreme Board of Audit. To explain properly the changing relationship between the board and the parliament or government, the rules of activity of the Board have been presented, basing upon the National Audit Act of 3 June 1921. The author also remarks that during the last five years before World War II the Supreme Board of Audit was transformed from a supervising organ into an accounting one. The transition was due to a lack of concern with the problems of audit in the parliament, and also to a depreciating and unfriendly attitude of the government, representing the interests of the „sanacja” (a ruling political group of former followers of Piłsudski) majority.