Supreme authority of the state control, controlling the activities of government bodies, The National Bank of Poland, state legal persons and other state administrative units, local government bodies, local government's legal persons and other local government administrative units as well as other administrative units and economic entities (traders) on how they use assets or State or municipal resources and comply with the financial obligations to the State.

• Act of 23 December 1994 on the Supreme Audit Office
  Place of publication: Dz. U. z 2015 r. poz. 1096