Financial Risk:
Low
Score:
76/100
Asset Disposals
Q24
67/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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There is a formal process of acquiring military equipment and the disposal of assets from the identification stage and/or generation of needs, up to…
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All of the above documents regulating the indicated processes are publicly available. In most cases, the documents produced based on these procedures in the…
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Information regarding the financial results of the disposal of assets is publicly available in annually published performance reports [1, 2]. However, it is highly…
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Q25
75/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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An in-depth audit of the agency activities can be provided by the Supreme Audit Office, not by the parliament. In the last five years,…
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The Supervisory Board of the Military Property Agency is composed of representatives of the Ministry of National Defence, Ministry of Interior Affairs and Administration,…
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The annual financial plan and financial statements, including the financial value of the acquisition or disposal of the assets, are presented to the Council…
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Secret Budgets
Q26
75/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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The “secret items” in these calculations relate to classified budgets items rather than to classified procurements or expenses. The budgets of all intelligence and…
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Q27
50/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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The parliamentary Intelligence Oversight Committee has formal rights of scrutiny over the defence budget [1]. Its members have access to classified data. According to…
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Q28
63/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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The Supreme Audit Office does conduct audits of secret budget items in a frame of annual audits of state budget implementation. This approach includes…
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Annual audit reports of defence and intelligence budget execution, including annual accounts, are performed by the Supreme Audit Office. The defence audit is unclassified…
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Q29
100/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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The Polish MoND has at its disposal one ring-fenced fund devoted to the modernisation of the Polish armed forces. These expenditures are regulated by…
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There are no off-budget military expenditures, as such this indicator is scored Not Applicable.
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There is no evidence of off-budget military expenditures. The likelihood of the existence of unrecognised sources of income is extremely low given the Polish…
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Q30
88/100
Are mechanisms for accessing information from the defence sector effective?
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Access to information on the defence sector is granted in general through the Access to Public Information Act of 2001. [1] It contains rules…
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This indicator is not assigned a score in the GDI. The Protection of Classified Information Act of 2010 outlines the cases in which public…
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Information requested by citizens, the media, and civil society is provided, but there may be unjustifiable delays. There are many some instances where information…
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Q31
100/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
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The Ministry of National Defence does not have ownership of commercial businesses. Until December 2019 MoD exercised property rights on behalf of the State…
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Given that the Ministry of National Defence does not have ownership of commerical businesses, this indicator is scored Not Applicable. From December 2019 MoD…
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Military-owned Businesses
Q32
100/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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From December 2019 MoD has not exercised property rights on behalf of the State Treasury over state defence companies which where transferred to the…
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Given that the Ministry of National Defence does not have ownership of commerical businesses, this indicator is scored Not Applicable. From December 2019 MoD…
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Illegal Private Enterprise
Q33
63/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
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The Professional Soldiers’ Military Service Act of 2003, Article 56, generally forbids meaningful employment for the military personnel in private enterprises, as long as…
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It is difficult to assess the prevalence of the phenomenon in the army. There are no reports or media stories on the subject; therefore,…
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Actual Military Spending
Q77
56/100
Is comprehensive data on actual spending on defence published during the budget year?
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The Ministry of Finance proactively publishes monthly and annual reports on the implementation of the state budget, including defence-related issues [1]. The publication is…
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The MoD budget is broken down by chapters (“Public administration”, “National defence”, “Social security schemes”, “Administration of Justice”, “Academic education”, “Health care”, “Culture”) [1].…
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The annual report on the implementation of the state budget, including for defence, is published within six months of the end of the financial…
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Reports on state budget implementation, including the defence sector, released by the Finance Ministry, do not explain differences between the planned and actual spendings.…
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