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  1. 2 Kontrola Państwowa

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  1. 2 Sasin R.

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  1. 1 2020

  2. 1 2013

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Działalność ośrodków sportu i rekreacji : Rozwój aktywności fizycznej społeczeństwa

100%
Sasin R.
Kontrola Państwowa
|
2020
|
vol. 65
|
issue 4 (393)
110-120
EN
Sports and recreation centres should contribute to physical activity development, thanks to the variety and accessibility of their sports and recreation offer. The mu nicipalities where such centres are operational indeed are more likely to achieve this objective, and they meet the needs of the local inhabitants, too. However, the results of the NIK audit show that in almost half of the audited self-governments, monitoring and recording of the effects of their activities call for improvements. In his article, the author presents the most important findings of the audit that covered the years 2015–2019. Special attention is paid to good practices in physical culture observed in self-governments and sports and recreation centres.
PL
Ośrodki sportu i rekreacji (OSiR) powinny przyczyniać się do rozwoju aktywności fizycznej dzięki różnorodności i większej dostępności oferty sportowo-rekreacyjnej. Gminy, w których funkcjonuje taki ośrodek rzeczywiście znacznie częściej osiągają ten cel, odpowiadają też na potrzeby mieszkańców. Ustalenia NIK wskazują jednak, że w blisko połowie skontrolowanych samorządów poprawy wymaga monitorowanie i dokumentowanie efektów podejmowanych działań.
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Prawo Benforda i jego zastosowanie do wykrywania nieprawidłowości i nadużyć

100%
Sasin R.
Kontrola Państwowa
|
2013
|
vol. 58
|
issue 5 (352)
32-43
EN
Unlike commonly believed, the probability of distribution of digits, especially those at the beginning of a number, can vary a lot in real-life data. This phenomenon, at present referred to as Benford’s law, has become more and more used in detection of misappropriation and irregularities in financial operations. Data that have been manipulated can be detected thanks to the unawareness of those committing frauds that falsified numbers can differ from the Benford’s Law and hence can be easily discovered by experts. In his article, the author discusses the nature, importance and opportunities that the application of the Benford’s Law provides NIK auditors with.
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