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  1. 2 Kontrola Państwowa

  2. 1 Przegląd Sejmowy

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  1. 3 2019

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  1. 3 Murat L.

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Delegatura NIK w Bydgoszczy. Udział delegatury w rozwoju regionu kujawsko-pomorskiego

100%
Murat L.
Kontrola Państwowa
|
2019
|
vol. 64
|
issue 1/II (384)
39-54
PL
Odblisko 70 lat w regionie kujawsko-pomorskim prowadzi działalność Delegatura Najwyższej Izby Kontroli z siedzibą wBydgoszczy. Przez ten czas, naznaczony również dramatycznymi dziejami naszego kraju, ukształtował się etos pracy regionalnej kadry kontrolerów. Wieloletnie doskonalenie w wypełnianiu misji zawodowej sprawiło, żejednostka ma udział w osiągnięciach całej Izby. Może też poszczycić się wybitnymi pracownikami, którzy wnieśli istotny wkład w rozwój NIK.
EN
Our Contribution to the Development of the Region.
2
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Gospodarność jako kryterium kontroli – ujęcie prawne i aksjologiczne

100%
Murat L.
Kontrola Państwowa
|
2019
|
vol. 64
|
issue 6 (389)
10-28
EN
The Supreme Audit Office is considered to be the guardian of proper management of public funds, and in this way NIK has been continuing the tradition that dates back to its establishment. The unique recognition of this responsibility was evidenced by defining the NIK mission in the categories of economical spending, which is emphasised in every management letter. However, only one management letter out of thirteen contains direct references to economy. In his article, the author examines the legal nature of the criterion of economy, and he shows that it directs the audit proceedings towards finding and assessing the extent to which, in its activities, the auditee realises economy as a legal principle, protecting at the same time the values of effectiveness and efficiency.
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Naczelność Najwyższej Izby Kontroli

100%
Murat L.
Przegląd Sejmowy
|
2019
|
issue 3(152)
61–79
EN
The Constitution provides that the Supreme Audit Office (NIK) is the primary state audit institution. The profoundness of its “primacy” still awaits to be discovered. Legal scholars have not yet examined the meaning and the possible consequences of this attribute thoroughly enough. In the article this gap is filled by arguing that “primacy” shall be understood as the constitutional mission of NIK to safeguard the lawfulness of auditing. In particular, it entitles NIK to intensify efforts to secure the coherent interpretation of law by all auditing institutions. More uniform understanding of legal provisions may contribute to the increase of the overall stability of law, as the pressure on the parliament to explain its ambiguous laws by numerous amendments would eventually ease.
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