The Supreme Audit Office (Najwyższa Izba Kontroli, NIK) is the supreme state audit institution of Poland, operating as an independent oversight body subordinate to the Sejm. It is mandated to audit the execution of the state budget as well as the activities of government administration, the central bank, and public entities regarding legality, economic prudence, efficacy, and integrity. Established on February 7, 1919, by decree of Chief of State Józef Piłsudski following the restoration of Polish independence, it was formally anchored in the Polish constitutional system by the March Constitution of 1921.