The process of adopting the Budget statute and the examination of the report presented by the Council of Ministers on the implementation of the Budget together with information on the condition of the State debt is of particular importance as regards the Sejm's authority to control government activities. The consideration of the aforementioned report is - according to the Constitution - one of the major premises of granting or refusing to grant approval of financial accounts submitted by the Council of Ministers. Additionally, the Sejm examines a report submitted by the Council for Monetary Policy on the achievement of the purposes of monetary policy. The Council presents those guidelines "to the attention of Sejm" simultaneously with the submission of the government's draft Budget .

The Sejm analyses the report on the performance of the Budget together with the opinion of the Supreme Chamber of Control whose activity forms an institutional guarantee of the controlling function of the Parliament. Furthermore, the Sejm or its organs, and in particular parliamentary committees, may order the Supreme Chamber of Control to exercise its powers in a particular case.