Zarządzanie finansami lokalnymi – jak JST radzą sobie z redukcją zadłużenia?

• Authors: Zbysław Dobrowolski

Title variants

EN

Management of Local Finances – How Local Self-Government Units Deal with Indebtedness Reduction

• Languages of publication: PL

Abstracts

EN

The objective of the audit was to assess the activities undertaken by local self-government units (JSTs) related to observing the set indebtedness limits and to execution of selected budget incomes. The following audit areas have been set: whether JSTs properly financed the budget deficit and met their liabilities, whether they observed the indebtedness limits set by the law and fairly presented information of the level of debt, whether incomes from taxes and charges were obtained properly. It was decided that the audit would cover 11 out of 83 municipalities of the Lubuskie region, taking into account the level of their debt. NIK’s own studies have been supplemented with the analysis of the data obtained from the Regional Accounting Chamber in Zielona Góra, related to the financial situation of all JSTs in the region.

Keywords

EN

public debt; deficit of public finances; financial management of local overnment; indebtedness reduction; budget year; budget incomes

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2016
• Volume: 61
• Issue: 5 (370)
• Pages: 90-101

Dates

published

2016-10

Contributors

author

Zbysław Dobrowolski

• Najwyższa Izba Kontroli
• Uniwersytet Jagielloński

Identifiers

ISSN

0452-5027