nadzór

  • Prawne umocowanie Polskiej Komisji Akredytacyjnej w systemie państwa

    Author: Izabela Bernatek-Zaguła
    Institution: Państwowa Wyższa Szkoła Zawodowaj w Legnicy im. Witelona
    Year of publication: 2013
    Source: Show
    Pages: 221-242
    DOI Address: https://doi.org/10.15804/ppk.2013.04.10
    PDF: ppk/16/ppk1610.pdf

    Considerations carried out in this publication are an attempt to locate The Polish Accreditation Committee in a Polish tripartite power and competences division system The paper also aims to establish legal basis and character of Committee’s actions as well as the compatibility of those actions with the constitutional directives and moreover to establish the legal status of Committee’s members. The essence of the research is an attempt to try to provide an answer to the question about the location of the Constitution in the legal-organizational system of the Polish state. In order to do so the author analyzed the legal regulation, on the basis of which the Committee is founded, its members are appointed and its tasks and competences were granted. An effort taken in the paper to explain the phenomenon of the independence of the activity of The Committee as an institution invoked by an organ of the state ad- ministration is of a great importance.

  • 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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