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Zasada równego dostępu do środków budżetowych jednostek samorządu terytorialnego dla wykonawców zadań publicznych

100%
Szumlakowski R.
Prawo
|
2014
|
issue 316/1
177 - 190
EN
The limit of the principle of equal access to local government budget for contractors providing public services has been clearly laid out in Article 32 of the Constitution of the Republic of Poland in relation to Article 7 of the Act of 29 January 2004 — Public Procurement Law. The principle of equal access to the local government budget for contractors providing public services is not absolute, as it requires equal treatment for operators applying for the award of a public contract in a similar factual situation, and performing a similar activity to each other only in the public tender. It is important that the nature of the anti-discrimination principle of equal access to the budget of local government units is closely correlated with the principle of maintaining fair competition, which complements the above legal principle. Its main purpose is to prevent unfair market practices on the basis of tender procedures, fulfilling the demand for consistency of the legal system through the principle.
2
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System kontroli wewnętrznej w bankach a instytucja kontroli zarządczej w jednostkach sektora finansów publicznych

88%
Fedorowicz M.
Studia Prawa Publicznego
|
2018
|
issue 3 (23)
51-73
EN
The aim of the study is to analyse two selected supervision institutions: the management control in the public finance sector and the internal control system in banks as examples of regulatory and supervision institutions, having regard to their functional similarities in the two areas of financial law: public finance law and financial market law, and banking law. The study was inspired by the desire to answer the question about the essence of internal control in public finance (management control), which shows, at least in terms of the control objectives, many elements characteristic for internal control systems operating in banks. The aim of the article is also to answer the question about the way of understanding the notion of “internal control” under the banking law and public finance law, its essence, objectives, functions, as well as the coherence of the understanding of the objectives and criteria of internal control in the widely understood financial law areas. However, the research objective is also to show the differences between management control and internal control as supervision institutions, which due to the specificity of the controlled financial matters are separate and thereby allow to present the functions of control institutions related to the needs specific to particular areas of the broadly understood financial law and a multi-faceted approach to the most effective use of control institutions.
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