• Evolution of supervision over the activities of local self-government in Poland

    Author: Karol Piękoś
    Institution: Department of Political Systems of the Institute of Political Sciences of the University of Rzeszów
    Year of publication: 2018
    Source: Show
    Pages: 239-246
    DOI Address:
    PDF: ppk/46/ppk4620.pdf

    The legal order of contemporary democratic states consists of a supervisory institution which cannot be used for political purposes or used in a discretionary manner. Poland, returning to the maps of Europe in 1918, was a country in which territorial self-government functioned, differing in many aspects from the model we encounter today. The differences concerned, among others supervision, which also played an important role in the activities of local government units in the Second Republic of Poland. The purpose of this article will be to show the evolution of supervision over territorial self-government in Poland.

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

    Author: Joanna Karolina Łubina
    Institution: Uniwersytet Rzeszowski
    Year of publication: 2021
    Source: Show
    Pages: 395-405
    DOI Address:
    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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