regionalne izby obrachunkowe

  • Postępowanie w sprawie odwołania prezesa regionalnej izby obrachunkowej

    Author: Przemysław Zdyb
    Institution: Uniwersytet Szczeciński
    ORCID: https://orcid.org/0000-0002-2068-4556
    Year of publication: 2020
    Source: Show
    Pages: 361-382
    DOI Address: https://doi.org/10.15804/ppk.2020.04.19
    PDF: ppk/56/ppk5619.pdf

    Proceedings Regarding the Dismissal of the President of a Regional Audit Chamber

    The purpose of this article is to analyze the appeal procedures of the president of the regional audit chamber (president of RIO) in the context of his organization position and functions. Due to the wording of the provisions of the act on regional audit chambers (act), two modes of dismissal of the president of RIO can be distinguished. The first of these can be described as an individual procedure, as the appeal concerns only and directly the person holding the position of president of RIO. The person concerned may appeal against the decision of the Prime Minister to appeal to the administrative court within 14 days of its delivery. The second mode can be described as group mode because it occurs as a result of the dissolution of the RIO college. The difference between the individual and group mode of dismissal of the president of RIO is the inability to appeal in any way the decision of the prime minister in the event of dissolution of the RIO college, which also implies the dismissal of the RIO president and his deputy. This means that the decision to dissolve the college of the regional accounting office de lege lata is not subject to any judicial review. Due to the important supervisory instruments at RIO’s disposal in relation to local government units (j.s.t.) de lege ferenda, it should be introduced into the law that the administrative court may review the legality of the dissolution of the RIO college. In addition, it should also be noted that the possibility for the president of RIO to appeal against the decision of the Prime Minister to court is another argument in favor of the necessity to operate in a democratic state fully independent courts and independent judges.

  • 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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