Title: Rola regionalnych izb obrachunkowych w procedurze uchwalania i kontroli wykonania budżetu jednostek samorządu terytorialnego


click here to follow the link


Rola regionalnych izb obrachunkowych w procedurze uchwalania i kontroli wykonania budżetu jednostek samorządu terytorialnego

Alternative title:

The role of regional accounting chambers in the procedure of passing the budget of local self-government units and supervision of its implementation


Sawicka, Krystyna (1947- )

Subject and Keywords:

regional accounting chambers   local self-government units   budget   supervision of budget implementation  
regionalne izby obrachunkowe   jednostki samorządu terytorialnego   nadzór nad wykonaniem budżetu   budżet gminy


Regional accounting chambers as bodies of supervision and control of local self-government’s financial management perform their tasks according to the principles stipulated by the binding legal regulations. Their participation in the procedure of passing the budget and supervision of its implementation consists in issuing opinions, which constitute the core of the chambers’ control activity. The opinions concern the following: the draft of the budget bill, financing budget deficit, information on the implementation of the budget in the first half year, the auditing committee’s motion concerning the vote of approval and the resolution of the decision-making body withdrawing the approval for the self-government unit’s board. Opinions concerning consecutive stages of budget procedure and the supervision of implementation of the budget are issued periodically and as such they constitute a type of continuous supervision executed at certain intervals, which considerably increases its efficiency. The fact that the issued opinions mainly concern certain types of activity of local self-government bodies preceding the moment of passing final resolutions thus constituting ex-ante control increases their significance in creating the lawful basis for financial management and its supervision. Ex-ante control prevents undertaking unlawful activity, which is decisive for its greater effectiveness.


Wydawnictwo Uniwersytetu Wrocławskiego


Jabłoński, Mariusz. Red.

Date issued:


Date copyrighted:


Resource Type:


Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł


oai:repozytorium.uni.wroc.pl:117368   ISSN 0239-6661   ISSN 0137-1134


pol   eng


Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3515. Przegląd Prawa i Administracji 2013, 93, s. 49-71

WUL Catalog:

click here to follow the link

Is version of:

Czasopismo Naukowe w Sieci (CNS)

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity  
Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego


Making materials available on the basis of the agreement with the owner of the property copyrights  
Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Location of original object:

Biblioteka Wydziału Prawa, Administracji i Ekonomii

Object collections:

Last modified:

Jul 19, 2023

In our library since:

Nov 3, 2020

Number of object content hits:


Number of object content views in PDF format


All available object's versions:


Show description in RDF format:


Show description in OAI-PMH format:



This page uses 'cookies'. More information