COMMENTS TO THE GOVERNMENT BILL OF 13 JULY 2016 ON AMENDMENTS TO THE ACT ON THE REGIONAL ACCOUNTING CHAMBERS

• Autorzy: Jarosław Storczyński
• Konferencja: 4
• Języki publikacji: EN

Abstrakty

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.

Słowa kluczowe

EN

Regional Accounting Chamber; local authorities supervision

• Wydawca: Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
• Czasopismo: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
• Rocznik: 2016
• Numer: 4
• Strony: 138-173

Daty

wydano

2017-03-15

Twórcy

autor

Jarosław Storczyński

• Wyzższa Szkoła Finansów i Prawa, Wydział Prawa i Nauk Społecznych,

Bibliografia

• [1.] Borodo A., Samorząd terytorialny. System prawno finansowy, Warsaw 2012.
• [2.] Chojna-Duch E., Podstawy finansów publicznych i prawa finansowego, Warsaw 2010.
• [3.] Finanse samorządowe. 580 pytań i odpowiedzi (C. Kosikowski,J. M. Salachna eds.), Warsaw 2012.
• [4.] Garlicki L., Polskie prawo konstytucyjne. Zarys wykładu, Warsaw 2010.
• [5.] Izdebski H., Samorząd terytorialny. Podstawy ustroju i działalności, Warsaw 2014.
• [6.] Łukasiewicz J., Zarys nauki administracji, Warsaw 2005.
• [7.] Ochendowski E., Prawo administracyjne. Część ogólna, Toruń 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 samorządzie terytorialnym, Warszawa 2008.
• [13.] Zimmermann J., Prawo administracyjne, Warsaw 2008. Legal Acts
• [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 (consolidatedtext - 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 asamended).
• [8.] The Act of 7 October 1992 on regional accounting chambers (consolidated text - Journal of Laws from 2016, item 561 as amended).
• Jarosław Storczyński 172
• [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).
• [1.] The Regulation of the President of the Council of 16 July 2004 on the seats and territorial coverage of regional accounting chambers and detailed organisation of chambers, the number of college members and the procedure (Journal of Laws from 2004 No 167, item 1747).
• [2.] The Regulation of the Minister of the Interior and Administration of 19 January 2004 on the detailed terms and conditions of the competitive process for the position of the regional accounting chamber Chairman (Journal of Laws from 2004 No 10, item 93).
• [3.] The Regulation of the President of the Council of 20 June 2002 on the rules of legislative drafting (consolidated text - Journal of Laws from 2016, item 283).
• [4.] The Regulation of the President of the Council of 9 December 1992 on the seats and territorial coverage of regional accounting chambers and detailed organisation of the chambers and the procedure (Journal of Laws from 1992 No 94, item 463). Verdicts of the Constitutional Tribunal
• [1.] The verdict TK of 1999 , K 3/99, OTK ZU 1999, No. 4, item 73. Orders of the Supreme Administrative Court
• [1.] The order of NSA of 26 October 2011 , II GSK 2111/11, LEX No. 1070236. Resolutions of NSA
• [1.] The Resolution of NSA of 13 January 2014, II GPS 3/13, LEX No. 1408525. Comment to the Government Bill of 13 July 2016… 173
• [1.] KRIO report of the regional accounting chambers activity and budget implementation by the local authority units in 2015, Warsaw 2016 -http://www.rio.gov.pl/html/sprawozdania_rio /2015/sprawozdanie_za_2015_r_www.pd