Security of Public Financial Resources and the Public Procurement Procedure – Analysis of Transparency and Characteristics of Procedures Based on Research

• Authors: Kozłowski, Andrzej Józef , Czaplicka-Kozłowska, Iwona Z

Abstracts

EN

The subject of the study is an analysis of the procedures related to the selection of the most advantageous offer in the process defined in the public procurement law. Pointing out the essence of the problem in the area of public financial resources management, attention was paid first of all to legal solutions, their number of changes since the first act was passed in 1994, and to the essence of public financial resources management in the surrounding reality. Based on an analysis of Internet resources randomly selected from more than 50 local governments, mainly districts of large Polish cities, the transparency of public procurement procedures was assessed. Thus, with regard to a particular district, the methods of case study and expert analysis were used in scientific evaluation of the public procurement phenomenon. Then, on the basis of the literature and analysis of the surrounding reality, changes were indicated, the introduction of which will improve public procurement. The results of the research in particular boroughs were used to diagnose the research problem related to transparency in public procurement proceedings and to achieve the objective, which was to develop a state diagnosis and proposals of changes ensuring an increase in the level of utilisation of public financial resources. It was assumed in the study that proper management of public financial resources in the area of expenses, especially those covered by public procurement law, eliminates excessive debt and thus creates security in the area of local financial resources. At the end of the study, recommendations were presented to eliminate the identified shortcomings in the legal solutions and functioning public procurement procedures.

Keywords

EN

public procurement; financial security; local government; openness; transparency

• Publisher: Wyższa Szkoła Policji w Szczytnie
• Journal: Internal Security
• Year: 2020
• Volume: 12(2)
• Pages: 129-143

Dates

published

2021-01-20

Contributors

author

Kozłowski, Andrzej Józef

author

Czaplicka-Kozłowska, Iwona Z

Identifiers

DOI

10.5604/01.3001.0014.6690