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AMENDMENTS TO THE ACT ON RESPONSIBILITY FOR A BREACH OF PUBLIC FINANCE DISCIPLINE (Odpowiedzialnosc za naruszenie dyscypliny finansow publicznych - zmiana ustawy)

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Koscinska-Paszkowska A. , Bolek T.

Kontrola Państwowa

2012

tom 57

nr 2(343)

8-29

The notion of public finance discipline refers to obeying the rules while managing public resources. It is mainly defined in the Act on Public Finance. For breaching these rules, strict discipline was set out in the Act on Responsibility for a Breach of Public Finance Discipline of 17 December 2004, amendments to which were passed on 19 August 2011 and introduced significant changes. The amended regulations entered into force on 11 February 2012. The article presents the reasons for the changes introduced to the regulations, as well as some of those changes that can positively influence the effectiveness of asserting responsibility, and the preventive and educational function of the regulations in the field. The article considers solutions that are important from the perspective of audit bodies which are obliged to notify of cases where public finance discipline could have been breached. The authors also describe proposals for potential further changes in these regulations.