Ordering with the self-government organs of assignments in light  of Article 166 item 2 of the Constitution – selected problems

In accordance with art. 166 it. 2 of the Constitution83 if it results from the justified needs of the state, an act can order the territorial government bodies to execute different public tasks. The act shall specify the manner of transmitting and manner of execution of the ordered tasks. The ordered tasks can be imposed on the territorial government bodies beyond the act also on the basis of arrangement with the government administration body or other territorial government body. Text regarding the administrative arrangement includes the attempt at defining the notion, in particular by indicating of its significant characteristics, as well as comparing the administrative arrangement with municipal understanding. Legal bases for administrative arrangement were indicated, as well as discrepant opinions on the legal character of these arrangements presented in the legal literature. The subject matter of administrative arrangement is cooperation of independent entities ordered by the law and rules, undertaken in order to realize a desirable situation. Entering into administrative arrangement shall cause voluntary resignation from specified tasks and competences by the voivode for the benefits of the specified bodies. Entrusting of tasks to the commune by the voivode should be connected with transfer of competences necessary for execution of these tasks. Doubtless benefit of administrative arrangement is the possibility of adjustment of realities of execution of specified tasks to the local needs and bringing the tasks which are the subject matter of the arrangement closer to the inhabitants, in particular those, which seem to be of local character./p>

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.