gospodarka finansowa

  • Rola regionalnych izb obrachunkowych w zakresie nadzoru i kontroli spraw finansowych jednostek samorządu terytorialnego

    Author: Joanna Karolina Łubina
    Institution: Uniwersytet Rzeszowski
    ORCID: https://orcid.org/0000-0002-2672-5072
    Year of publication: 2021
    Source: Show
    Pages: 395-405
    DOI Address: https://doi.org/10.15804/ppk.2021.05.31
    PDF: ppk/63/ppk6331.pdf

    The role of regional chambers of audit in the field of supervision and control financial matters of local government units

    The article aims at presenting role of regional chambers of audit in the field of control and supervision financial matters of local government’s units perform their tasks according to the principles stipulated by the binding legal regulations. The role of supervision is to define legal boundaries in terms of the state’s ability to intervene at the district, county or voivodeships level in the activities of these units. The foundations of supervision result from the adoption of the constitutional principle of a democratic state ruled by law and the principle of decentralization. The aim of this study is to analyse the normative legal position of regional accounting chambers in terms of exercising control and supervision over financial activities carried out by local government units, while taking into account their autonomy. Regional chambers of audit are constitutional state bodies of a special nature, equipped with supervisory and control powers, which makes them the guarantor of the independence of local government units in the field of collecting and spending public funds using the legality criterion.

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