Ewolucja pozycji prawnej kolegium regionalnej izby obrachunkowej

• Authors: Małgorzata Ofiarska

Title variants

EN

Evolution of the legal status of the Boards of Regional Accounting Chambers

• Languages of publication: PL

Abstracts

EN

Regional Accounting Chambers, established in 1992 and operating since 1993, are a supervisory body that serve as a regulator of local government units with regard to financial matters. Over the 25-year period, the scope of the Chamber’s duties and tasks has been continuously expanded. This fact has significantly affected the legal status of the Board of the Chamber, which is the only body managed by the Chairman of the Chamber. The legal status of the Board of the Chamber is defined by formal statutory requirements set for candidates aspiring to be members of the Board, the competition procedure in force and the fact that they are appointed by the Prime Minister at the request of the Chamber’s Chairman. Members of the Chamber’s Board enjoy legal protection as public officers when it comes to the tasks executed, though they are independent with regard to supervisory and control functions. The abovementioned statutory privileges should affect positively the judicial and consultative practice of the Boards of Regional Accounting Chambers.

Keywords

PL

samorząd terytorialny; regionalna izba obrachunkowa; nadzór; sprawy budżetowe; opinie

EN

local government; regional accounting chamber; supervision; financial issues; opinions

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Prawo
• Year: 2019
• Issue: 327
• Pages: 155-173

Contributors

author

Małgorzata Ofiarska

• Uniwersytet Szczeciński