Najwyższa Izba Kontroli NIK

Ensuring universal access to broadband internet under the Digital Poland Development Funds programme (FERC)

2025 PL2025broadbandAccessFERC — Categorised against INTOSAI ICS (GuidICS)
SCALE
  • 61/118 operators (51.7%) still active by end-2025.
  • EU allocation cut 59%: PLN 4.5bn to PLN 1.8bn (Jul 2025).
  • 29 agreements terminated (32.2%), >PLN 1.02bn.
  • ~24% withdrew before signing at all.
  • Contracting: max 42 days, vs. 137 days under POPC.
COMPLIANCE
  • EU state-aid rules.
  • Funding agreement terms (schedules, coverage targets).
  • Telecoms infrastructure reporting obligations.
  • EU cohesion-fund financial management rules.
ECONOMY
  • Flat unit-cost rates, not actual project costs.
  • Cost model priced new-build only, never modernization.
EFFICIENCY
  • 5.9% of funds disbursed at ~60% of timeline elapsed.
  • 9.7% of planned network km built.
EFFECTIVENESS
  • 25.6% of address points reached.
  • 76.5% of audited projects: no service launched yet.
1. Operator withdrawals cut planned coverage nearly in half Change management Benefits management

"Despite a positive evaluation of their applications for FERC funding, telecom operators frequently withdrew from project implementation after further technical, economic and legal analyses pointed to limited investment profitability [...] By the end of 2025, only 61 of the 118 operators (51.7%) whose applications had received a positive evaluation were still implementing their projects." (NIK, p. 10)

  • Domains: Communications, European funds
  • Portfolio: Key investment
  • Function: Finance, Project methodology
  • Quality: Cost control and value for money Adequate resources and competences
2. Faulty address-point data forced repeated project rescoping Data management Responsibility

"Incorrect and incomplete address-point data weakened the effectiveness of FERC support [...] CPPC did not own this data, but should have identified the impact of its insufficient quality on project implementation and reported such risks to the relevant institutions." (NIK, p. 11)

  • Domains: Communications, Digitalisation
  • Portfolio: Crossgovernment functions
  • Function: dataProcessing, coordination
  • Quality: Reliable, integrated information base
3. Low disbursement and construction lag behind contracted schedules Monitoring Procedures

"By 30 September 2025, CPPC had settled expenditure of PLN 110.6 million, i.e. 5.9% of the value of funding granted under the agreements [...] NIK's audit found that 1,530 km of the planned 15,819 km of network had been built (approx. 9.7%), and coverage had reached 20,684 of 80,706 address points (25.6%)." (NIK, p. 12)

  • Domains: Communications, European funds
  • Portfolio: Measurement of project success
  • Function: monitoring, Regulations
  • Quality: Functioning oversight and governance
4. A 2023 recommendation on unified infrastructure data still hasn't been acted on Responsibility Guidance Change management

"NIK notes that the findings of this audit confirm that incomplete and outdated broadband-infrastructure data [...] the recommendation addressed to the Minister of Digital Affairs following NIK's audit P/23/005 on the National Broadband Plan [...] remains valid and still unimplemented." (NIK, p. 24)

  • Domains: Communications, European funds
  • Portfolio: Crossgovernment functions
  • Function: coordination, Governance
  • Quality: Functioning oversight and governance Reliable, integrated information base
5. No documented check of whether existing infrastructure could be upgraded instead of newly built Analysis Guidance

"It was established that CPPC did not have a documented analysis of the impact of this change in regulations on the intervention areas [...] and the regulatory risk associated with the amendment was not included in the risk-management system." (NIK, p. 37)

  • Domains: Communications, European funds
  • Portfolio: Key investment, Public procurement
  • Function: analysis, Regulations
  • Quality: Sound risk management
Control focus
ICS phaseControl functionCases
Organic elements of a processChange management1. Operator withdrawals cut planned coverage nearly in half<br/>4. A 2023 recommendation on unified infrastructure data still hasn't been acted on
Data management2. Faulty address-point data forced repeated project rescoping
Analysis5. No documented check of whether existing infrastructure could be upgraded instead of newly built
Completion of processBenefits management1. Operator withdrawals cut planned coverage nearly in half
Initial phaseResponsibility2. Faulty address-point data forced repeated project rescoping<br/>4. A 2023 recommendation on unified infrastructure data still hasn't been acted on
Guidance4. A 2023 recommendation on unified infrastructure data still hasn't been acted on<br/>5. No documented check of whether existing infrastructure could be upgraded instead of newly built
Work processesMonitoring3. Low disbursement and construction lag behind contracted schedules
Procedures3. Low disbursement and construction lag behind contracted schedules
This page is part of CUBE, a knowledge-sharing initiative of the EUROSAI IT Working Group. Its purpose is to make what supreme audit institutions find easier to search, compare and reuse — by auditors, and by the wider public who rarely reach these reports in their original form. It presents an analysis prepared, with AI assistance, by Paweł Banaś (NIK — Najwyższa Izba Kontroli, Poland) on the basis of the publicly available report of Najwyższa Izba Kontroli, categorised against the internal-control terminology of INTOSAI's Guidance on Auditing Internal Control (ICS), drafted by the Internal Control Standards Subcommittee, which NIK (Poland) chairs. The categorisation and the case selection are ours, not the audit institution's, and so is any error in them. Readers are warmly encouraged to go to the original report, linked above; this page is a way in, never a substitute. Underlying data.