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Zadania pracodawcy w odniesieniu do pracowników - polityka kadrowa jednostek samorządu terytorialnego

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Humel-Maciewiczak M.

Kontrola Państwowa

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2014

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vol. 59

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issue 1(354)

84-95

EN

In 2012, the Supreme Audit Office conducted a comprehensive audit of the implementation of the provisions of the law on self-governmental employees. The audit examined performance of local governors (e.g. mayors) related to this law with regard to, among others, the functioning of the position of a secretary in offices of local self-government units and defining the tasks and competence of persons involved in human resources management; the procedures related to the termination of employment relationship with other employees of offices employed on the basis of an employment contract and appointment; the rules of organisation of preparatory service; periodical assessment of employees; the rules of objectivity and impartiality of employees; the rules of remuneration. The article presents the detailed findings of the audit that was conducted in eight regions: dolnośląskie, kujawsko-pomorskie, lubelskie, łódzkie, małopolskie, mazowieckie, śląskie and wielkopolskie – in 45 local self-governmental units.

2

Model kontroli działania organów administracji publicznej – wypracowanie coraz lepszych wzorców kontroli

63%

Humel-Maciewiczak M., Nowak-Far A.

Kontrola Państwowa

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2015

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vol. 60

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issue 5 (364)

39-56

PL

Appropriate developing of an audit model is necessary to properly design modes and directions of changes in the auditees’ activities. An appropriately constructed model legitimizes both audit scope and audit proceedings; it provides the stakeholders with important information on the standards of the proper functioning of the public administration. Generally speaking, its individual models are always there; this permits for an interactive use of audit criteria, which systemically strengthens their understanding and application.

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Zapewnienie realizacji celów i zadań jako nadrzędny cel kontroli zarządczej : Uczelnie jednostkami sektora finansów publicznych

63%

Humel-Maciewiczak M., Kruczek K.

Kontrola Państwowa

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2020

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vol. 65

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issue 4 (393)

31-52

EN

Over the last decade, i.e. since the notion of management control was introduced to the Polish legal system, the Supreme Audit Office has been especially interested in the issue, in numerous areas of its activities. Starting from the audits dedicated to management control as a whole or its most significant aspects, to the discussions with the participation of practitioners and representatives of scientific circles, the Supreme Audit Office has been contributing to the operations of the public finance sector. For instance, NIK explains what management control consists in, and simul taneously it promotes the concept that supports effective and efficient management of public finance sector entities. Regretfully, although time has passed, the opinion voiced in 2013 by Józef Płoskonka, PhD remains still valid: “[…] the establishment of individual activities within management control focuses mainly on formal aspects only, and it frequently leads to making them more bureaucratic”. While we attempt to identify the reasons for such a situation, the main explanation seems to be the misun derstanding of the management control concept and, as Krystyna Lisiecka, Prof PhD put it: “the notion crisis around the management control”. Hence the initiative of the Association of Certified Auditors and Internal Control Experts has been established, which consists in organising the First Management Control and Internal Audit Workshop for self-governments of the Śląskie Region. The intention behind was, in the first place, to explain the idea of management control, illustrated with examples, good practices, as well as an attempt to explain misinter pretations of the notion, e.g. the one that understands management control as equal to the control function in its narrow sense, consisting in examining and evaluating an activity or a state ex post. The article has been inspired by the invitation addressed to a NIK representative to par ticipate in the workshop and to deliver an introductory lecture, followed by a discus sion on management control, and – in the first place – the demands of the participants. The authors of the article did not intend it to be an in-depth compendium, where the weaknesses of legal regulations on management control would be considered. The article has been intended to be a brief presentation of the most important issues of management control practical application, discussed by the co-author of the article during the workshop, with a theoretical layer added. In our article, we have also dis cussed the functioning of the selected elements of the management control system on the basis of a public university – looked at as a public finance sector entity. Our con siderations revolved around the following key questions: what management control is and what its important elements are; the persons responsible for implementation of the tasks in the area – starting with the format of management control to an eval uation of the adopted solutions. In order to address these questions, Articles 68-70 of the Act on public finance have to be referred to, as well as the communiqués issued on the basis of Article 69 (3-5) of the Act. These documents also comprise: manage ment control standards for the public finance sector, detailed guidelines on management control for the public finance sector issued by the Minister of Finance, and detailed guidelines for government administration departments set and published by the min isters of these departments.

PL

Stosowanie przepisów dotyczących kontroli zarządczej w jednostkach sektora finansów publicznych od lat rodzi problemy. Wątpliwości interpretacyjne wywołuje zarówno sama jej koncepcja, jak i praktyczne rozumienie poszczególnych wymogów prawnych. W artykule podjęto próbę wyjaśnienia najistotniejszych kwestii dotyczących praktyki stosowania kontroli zarządczej na przykładzie uczelni publicznej jako jednostki sektora finansów publicznych.

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Zadania pracodawcy w odniesieniu do pracowników - polityka kadrowa jednostek samorządu terytorialnego

Model kontroli działania organów administracji publicznej – wypracowanie coraz lepszych wzorców kontroli

Zapewnienie realizacji celów i zadań jako nadrzędny cel kontroli zarządczej : Uczelnie jednostkami sektora finansów publicznych