Comments to the Government Bill of 13 July 2016 on Amendments to the Act on the Regional Accounting Chambers

• Autorzy: Jarosław Storczyński
• Języki publikacji: EN

Abstrakty

EN

The paper consists of two parts. The first part is devoted to discussing currently effective provisions of the Act on the Regional Accounting Chambers within organisation and operation rules of the rios (Polish abbreviation for regionalne izby obrachunkowe - regional accounting chambers) rio's college, rio's chairman, and the structure as well as tasks performed by rios. The second part presents comments to the government bill of 13 July 2016 on amendments to the Act on the Regional Accounting Chambers1. The study has been performed as comparison between effective legal state of the Act on rio and projected amendments. Due to the fact that solutions adopted by law on the regional accounting chambers concerning supervision and control are undoubtedly innovative not only compared to European solutions but also national ones2, comparison of Polish solutions with others used in European countries has intentionally been rejected. The analysis of suggested amendments has been performed in relation to their compliance with the Constitution of the Republic of Poland, principles of law and advisability.(original abstract)

Słowa kluczowe

EN

Accounting; Regional chambers of accounts; Supervision

PL

Rachunkowość; Regionalne izby obrachunkowe; Nadzór

• Czasopismo: Scientific Journal of Bielsko-Biala School of Finance and Law
• Rocznik: 2016
• Numer: nr 4
• Strony: 137--173

Twórcy

autor

Jarosław Storczyński

• Wyższa Szkoła Finansów i Prawa w Bielsku-Białej

Bibliografia

• [1.] Borodo A., Samorzd terytorialny. System prawno finansowy, Warsaw 2012.
• [2.] Chojna-Duch E., Podstawy finansów publicznych i prawa finansowego, Warsaw 2010.
• [3.] Finanse samorzdowe. 580 pyta i odpowiedzi (C. Kosikowski, J. M. Salachna eds.), Warsaw 2012.
• [4.] Garlicki L., Polskie prawo konstytucyjne. Zarys wykładu, Warsaw 2010.
• [5.] Izdebski H., Samorzd terytorialny. Podstawy ustroju i działalnoci, Warsaw 2014.
• [6.] Łukasiewicz J., Zarys nauki administracji, Warsaw 2005.
• [7.] Ochendowski E., Prawo administracyjne. Cz ogólna, Toru 2006.
• [8.] Regionalne Izby Obrachunkowe w Polsce w latach 1993-2003 (B. Cybulski, S. Srocki eds.), Wrocław 2003.
• [9.] Regionalne izby obrachunkowe. Charakterystyka ustrojowa i komentarz do ustawy, (M. Stec ed.), Warsaw 2010.
• [10.] Sługocki J., Prawo administracyjne. Podstawowe zagadnienia ustrojowe, Warsaw 2007.
• [11.] Ura E., Prawo administracyjne, Warsaw 2012.
• [12.] Wierzbica A., Ograniczenia antykorupcyjne w samorzdzie terytorialnym, Warszawa 2008.
• [13.] Zimmermann J., Prawo administracyjne, Warsaw 2008.
• [1.] The Constitution of the Republic of Poland of 2 April 1997 (Journal of Laws from 1997 No. 78, item 483 as amended).
• [2.] The Act of 27 August 2009 on public finance (consolidated text - Journal of Laws from 2016, item 1870).
• [3.] The Act of 6 June 1997 on the code of criminal procedure (consolidated text - Journal of Laws from 2016 , item 1749 as amended).
• [4.] The Act of 5 June 1998 on local government district (consolidated text - Journal of Laws from 2016, item 814).
• [5.] The Act of 5 June 1998 on self-government of the province (consolidated text - Journal of Laws from 2016, item 486).
• [6.] The Act of 23 December 1994 on the supreme chamber of control (consolidated text - Journal of Laws from 2015, 1096 as amended).
• [7.] The Act of 12 October 1994 on local-government appeal boards (consolidated text - Journal of Laws from 2015, item 1659 as amended).
• [8.] The Act of 7 October 1992 on regional accounting chambers (consolidated text - Journal of Laws from 2016, item 561 as amended).
• [9.] The Act of 8 March 1990 on the municipal government (consolidated text - Journal of Laws from 2016, item 446).
• [10.] The Act of 14 June 1960 the code of administrative proceedings (consolidated text - Journal of Laws from 2016, item 23 as amended).

Identyfikatory

DOI

10.19192/wsfip.sj4.2016.9