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Kontrola Państwowa
|
2014
|
vol. 59
|
issue 2(355)
147-165
EN
The article presents practical aspects of the functioning of the Act on payment dates in trade transactions (of 12th June 2003 and of 8th March 2013), focusing on conditions and judicature related to the public finance sector. The article concentrates, in the first place, on issues related to types of contracts to which these regulations apply, and on the rights of creditors towards debtors who do not meet payment deadlines set out in the Act. The most important provisions of the directive of the European Parliament and Commission are also referred to in the article, related to fighting delays in trade transaction payments (of 29th June 2000 and 16th February 2011) in the context of their implementation in the Polish law.
EN
The current legal regulations regarding property and animals that have been found calls for changes of both legal and system nature. The binding rules and proceedings related to stray animals are especially unsatisfying. The rule that regulations on property items, including those found, should be applied also to animals results in excessive doubts, often hard to resolve, practical and theoretical alike. After all, in case of animals, humanitarian considerations should prevail to civil and legal aspects. At the same time, in practice it is very difficult to find the owner of a found animal, because there is no obligation to tag animals. As a result animals – until they are given to new owners – are maintained in animal shelters at the cost of local self-governments. This incurs substantial expenditures from public funds, and is not beneficial to animals as such.
EN
The regulations on the equivalent for illegal hunting, foreseen rather as an additional burden directed mainly towards poachers, are not adjusted to situations where breaches are made by entities whose statutory task is animal management, including the implementation of the hunting plan. Attempts made to execute, in court, the responsibility of persons or entities tasked with the implementation of the plan, have proved ineffective, even though the State Treasury was represented by the specialised institution, namely the Attorney General of the Treasury. Besides, no ways for effective supervision of the hunting management have been worked out that would allow for eliminating excessive implementation of the hunting plan. Since in practice, there are no sanctions for exceeding the plan though, and the mandate of regional governors (voivodes), who are responsible for managing illegally hunted animals in controlled hunting zones, are practically limited to gathering information on exceeded hunting plans from forest district offices.
EN
The right to submit petitions, motions and complaints, as set forth in Article 63 of the Constitution of the Republic of Poland, is one of political rights that allows those interested to influence public authorities. This is a common right, available to all legal entities, except for public institutions. It is assumed that the nature of a complaint is a negative opinion on the activities of the entities that perform public tasks. While petitions and motions are related to postulates and proposals, with petitions being expected to be of a more categorical and concrete nature. The Constitution does not distinguish among these three forms of appealing to public authorities. In the era of remote and electronic communication, the public sector receives numerous signals from the citizens. Due to the development of democratic state institutions, they are considered in various modes. The administrative proceedings related to complaints and motions are gradually less common due to other procedures, often more attractive ones, such as petitions or notifications to the Ombudsman. The procedure for complaints and motions – in order to ensure an optimal reaction for the needs and regularities voiced – calls for making it less formal and adjusted to the reality. An opportunity here may be the implementation of the European Union’s directive on whistleblowers.
PL
W dobie komunikacji zdalnej i elektronicznej sektor publiczny otrzymuje wiele różnorodnych sygnałów obywatelskich. Rozwój instytucji demokratycznego państwa spowodował, że są rozpatrywane w rozmaitych trybach. Postępowanie administracyjne w sprawie skarg i wniosków jest stopniowo wypierane przez inne procedury, często atrakcyjniejsze, jak np. petycja czy zgłoszenie do Rzecznika Praw Obywatelskich. Instytucja skarg i wniosków, zapewniająca optymalny sposób reagowania na zgłaszane potrzeby lub nieprawidłowości, wymaga odformalizowania i dostosowania do realiów. Okazją może być implementacja dyrektywy Unii Europejskiej w sprawie ochrony osób zgłaszających naruszenia prawa UE.
EN
The changes in the performance of public tasks that are subject to NIK’s audits that call for using advanced technologies, require NIK to more often use the knowledge of experts and specialists. Experts do not establish facts or status quo, but assess them through the prism of specialist information, while specialists support auditors in determining facts. However, the border between assessing facts and determining them on the basis of specialist knowledge is unclear. In practice, the application of the provisions on experts and specialists comprised in the Act of 23rd December 1994 on the Supreme Audit Office raises many doubts. They are mainly related to the mixed course of appointment, and the entities that can be entrusted with these functions. The article aims to analyse the regulations dedicated to experts and specialists in NIK audits in comparison with other procedures. The intention is to delineate suggested directions for changes. The author concludes that there is the need for a serious and thorough reform of the provisions of the Act on NIK related to experts and specialists. He emphasises that – since NIK audits mainly public authorities or administration bodies – these functions should be mostly their responsibility. It would be justified then to allow the staff of public institutions to act as experts or specialists on the basis of a decision (without concluding a contract) or, alternatively, on the basis of an agreement between NIK and the given entity. It would be also reasonable to allow legal entities and organisational units (or natural persons representing them) to act as experts during audit proceedings. In the opinion of the author, there are also arguments for establishing a mechanism to discipline experts (specialists) so that the decision on when to commence the task is not an exclusively at their discretion. The job of experts and specialists in the audit process should be of a public law nature. Amendments are also necessary for the provisions on excluding experts (specialists) from audit proceedings. The current provisions do not meet the specifics of NIK’s audits, since exclusion is possible only when the auditee applies for it. And auditees are informed neither about the appointment of experts or specialists nor about their activities. Since inquisitional elements prevail in the audit process, the need for engaging experts (specialists) ex officio is justified, since the body that appoints them usually finds out about the reasons for excluding them first.
PL
Najwyższa Izba Kontroli coraz częściej korzysta z pomocy biegłych i specjalistów. Tymczasem stosowanie poświęconych im regulacji zawartych w ustawie o NIK w praktyce sprawia trudności. Wątpliwości budzi tryb ich powoływania, ponieważ ustawa pozostawia dużą swobodę. Dotyczy ona także ustalania wynagrodzenia. Może to prowadzić do nadmiernego wzrostu cen oraz wydłużania negocjacji. Wymóg zawarcia umowy powoduje ponadto, że w istocie to biegły (specjalista) decyduje, czy podejmie się czynności. Dysfunkcjonalne są również rozwiązania o ich wyłączeniu. Wskazana byłaby więc poważna reforma przepisów.
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