Public authorities while satisfying the needs of the society should strive towards greater efficiency in management of financial resources and better capability in execution of public tasks. Nowadays, when most of local governments is underfunded, the role of subsidies in financing tasks must not be overlooked. Nevertheless, of critical importance for efficiency of the executed tasks will be systematization of activities within granting and accounting of subsidies for local government units.
The article discusses the scope of application of the Code of Administrative Proceedings in the supervisory proceedings conducted by the voivod on acts of local government bodies. This issue is examined in the context of given by the Code of Administrative Proceedings guarantees of procedural fairness and self-reliance of local governments. The article analyses also the elements of described proceedings conducted by the voivod and practical problems connected with it, especially for the administrative courts.
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