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Opinions of the Regional Accounting Chambers regarding the documents on the financial activity of the metropolitan union

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Ofiarska M.
Central European Review of Economics & Finance
|
2017
|
issue Vol. 19, No 3
57-75
EN
Except for one provision, the Act on RACs does not specify the rules and procedure of issuing the RACs' opinions on the documents drawn in the course of financial activity of these unions. In this regard, the provisions of the Public Finance Law and Act on RACs apply, setting out the limits of the RACs' opinion-making activity. The subjects of the opinions are the following: draft resolutions, periodical information and reports, recovery proceedings programmes, other financial documents. In general, the opinions issued by RACs do not contain any content binding for their recipients, but in certain situations specific obligations arise, e.g. to present opinion in a proper term to the proper body, making correction to previously prepared financial documents. In one case the negative opinion revokes the entitlement of the decision-making body of the metropolitan union to adopt the budgetary resolution. (original abstract)
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