The reverse of the coin presents an image of the current seat of the Supreme Audit Office. On the obverse there is an oval hologram containing the NIK logo, changing colour according to the angle of view.  Supreme Audit Office, continuing the tradition of the Central Audit Office (NIKP) established in 1809, was established on February 8th, 1919 by virtue of a decree issued by the Head of State Józef Piłsudski. The tasks of the NIKP, headed by the Head of State, included:  - to audit the accounts of civil and military authorities and state institutions and establishments,  - control of accounts of plants, foundations, institutions and non-public funds, but subsidized by the State Treasury  - audit of the accounts of higher municipalities and cities.  On the third of June 1921, a law was passed which, in place of the NIKP, established the Supreme Audit Office, under the authority of the President and independent of the government.