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EN
The article attempts to discuss the issue of preventing or hampering audit proceedings on the basis of the binding legal regulations related to the functioning of the Supreme Audit Office of Poland. In his article, the author presents the most important legal regulations in the area. Since the judicature and literature in the field are rather modest, the author adds his own comments to the regulations quoted.
EN
The development of public-private partnership is especially important in the present financial situation of the state. The growing public debt (that reaches almost 1 billion zlotys) and the costs of its servicing, pose a threat to budget liquidity. Limited finances for public services and investments have become more and more visible. Public-private partnership may be a potential antidote for this situation. Businesses’ involvement in providing public services results, in turn, in an economic revival in financial institutions, which should more and more influence the development of the public-private partnership. When we compare threats and benefits, the latter outweigh (which was clearly communicated in the findings of this audit of NIK).
EN
The largest – since 1990 – amendment of the administrative procedure entered into force on 1st June 2017. It was part of the “100 Changes for Companies – A Facilitation Package for Enterpreneurs” (Polish: 100 zmian dla firm – Pakiet ułatwień dla przedsiębiorców) elaborated by the Ministry of Development. The amendment has introduced many new legal institutions that change not only the manner of the administrative procedure, but its very philosophy as well. The article attempts to evaluate the new solutions and adopted changes, as well as to present the problematic areas still present in the Code of Administrative Procedure, including de lege ferenda proposals.
EN
In their article, the authors discuss ten audits conducted between the beginning of the 1990s and the year 2015 by the NIK Department of Science, Education and National Heritage. These audits are worth discussion due to several numerous reasons. The three of them are related to the quality of the law made at the beginning of the political transformations, whose deficiencies we have to face until now, the origins of the public radio and television in the new organisational and legal format, and the shaping of the media order in the light of the mandate of the National Broadcasting Council (Polish: KRRiT). The audit of the preparedness for UEFA Euro 2012 was unique because it lasted four years – before the tournament and due to its impact on the proper preparations for the championship. The other audits discussed in the article are concerned with the issues that were of key importance at the time, related to the state’s activity and effective spending of public funds.
XX
The situation of disabled students in Polish schools and universities has improved over the last years, however it is still not perfect. As NIK’s audit showed, in many places barriers still exist, which makes it impossible for the disabled to function in the same way as able students do. Problems stem from the construction of buildings, which are not adjusted to the needs of the disabled, unfriendly technical facilities and difficulties with accessing the full educational offer. Despite these shortages, the majority of the schools have not fully used the funds they receive for current support for the disabled.
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