The status of objections reported by local government units to the conclusions included in the post-audit statement of regional accounting chambers

Regional chambers of accounts were established by the act of 7th October 1992 as a specialized control and supervision body over the financial management of local government units. Regional chambers of accounts is obliged to carry out comprehensive, problematic and ad hoc controls from which the audit report is prepared. Then the chamber gives local government units the post-audit statement along with the applications to remove the irregularities found. However, local government units may raise objections to these applications if they consider that the violation of the law by mistaken interpretation or misapplication. Local government units are not entitled to a complaint against a resolution of the chamber of the chamber, if this does not include reservations; they are only a voice of opposition to the arrangements made by regional chamber of accounts.

A few questions concerning the discharge

The institution of discharge is one of numerous instruments available to the Sejm in order to exercise the control function regarding the activities of the Council of Ministers. It is an institution with historic lineage, whose origins are closely connected with the formation of the parliamentary system on the Polish soil. The importance of the discharge and the control process associated with it is noticeable in its regularity, repeatability, but also in that it enables detection of irregularities. Conclusions drawn from this fact may lead to the elimination of such irregularities in the future budget legislation. However, the analysis of solutions devoted to the institution of discharge conducted in the normative plane and by means of the parliamentary practice assessment indicates deficiencies and the encumbrance of this institution, such as the excessive politicization of control procedures, as well as lack of clear consequences arising from resolution through which the Sejm can refuse to grant the Council of Ministers the discharge.

The legal empowerment of Polish Accreditation Committee in the State

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.

Selected Control Instruments Used by Committees of the Sejm of the Republic of Poland

The article discusses the control instruments used by Sejm committees acting as bodies of the Sejm. The committees have a wide range of possibilities to perform their control function, but they cannot go beyond the scope specified in the constitution. Some committees have their own powers based on special statutory regulations. The article is based on legal provisions and parliamentary practice, indicates the advantages and disadvantages of the instruments used, and also contains conclusions regarding the possibilities of improving this aspect of the committee’s operation.