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Relacje między NOK i parlamentami – konferencja w Czarnogórze

100%
Mazur J.
Kontrola Państwowa
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2014
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vol. 59
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issue 1(354)
149-153
EN
The conference was organised in November 2013 by the Network of the Supreme Audit Institutions (SAIs) of the EU Candidate and Potential Candidate Countries (Albania, Bosnia and Herzegovina, Macedonia, Montenegro, Serbia and Turkey) and the European Court of Auditors, with significant support from SIGMA. The objective of the conference was to exchange information and to establish closer relations between SAIs and parliaments: this goal was achieved by the participation of high rank representatives of these bodies, important presentations, lively discussions and informal contacts. Despite differences between individual countries, representatives of SAIs and parliaments unanimously agreed that their institutions need to cooperate, as it is a prerequisite for accountability of the public administration.
2
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Prezentacja doświadczeń Europejskiego Trybunału Obrachunkowego w Polsce – wzmocnienie współpracy ETO i NIK

80%
Mazur J.
Kontrola Państwowa
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2015
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vol. 60
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issue 3 (362)
24-45
EN
In April 2015, a delegation of the European Court of Auditors, which is one of the seven European institutions, paid a visit to Poland. The main topics discussed during the visit included effective supervision of the public finance, experience of the ECA in the field of improving European and national public audit systems, the promotion of the role of the ECA in improving the management of funds from the EU budget, and strengthening cooperation with the Supreme Audit Office of Poland. The visit can be regarded as an important source of opinion and information. The Polish participants of the meeting had an opportunity to get acquainted with the work of the ECA and its results, with the activities aimed at improving the public funds management process, as well with the main areas of risk related to the management of the European budget.
3
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Aktualne tematy dyskusji między NOK - Kraje Grupy Wyszehradzkiej

80%
Mazur J.
Kontrola Państwowa
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2014
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vol. 59
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issue 5 (358)
124-132
EN
The main topics of the latest meeting of the Heads of the Supreme Audit Institutions of Austria, the Czech Republic, Hungary, Poland, Slovakia and Slovenia were the following: cooperation between national Supreme Audit Institutions with the European Court of Auditors in the audit of issues related to EU matters, international accounting standards for the public sector, and the audit planning process. Other issues debated on included monitoring and analysis of fiscal processes and SAIs’ role in this regard, self-assessment of SAIs in the area of information technology application, a discussion within UN agencies on the strengthening of independence and institutional capacity building of SAIs in the process of the improvement of public accounting systems.
4
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Prezes NIK Krzysztof Kwiatkowski w ETO

80%
Miękina E.
Kontrola Państwowa
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2014
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vol. 59
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issue 2(355)
166-169
EN
The main item of the visit of the NIK President to Luxembourg was a meeting with President of the European Court of Auditors Vítor da Silva Caldeira. The heads of the two institutions discussed possibilities to extend cooperation between NIK and the European Court of Auditors (ECA). President Kwiatkowski had also a meeting with Polish people employed at the ECA and with representatives of the Court of Justice of the European Union.
5
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Wydatkowanie środków UE na rozwój obszarów wiejskich – wyniki kontroli Europejskiego Trybunału Obrachunkowego

80%
Zalega K.
Kontrola Państwowa
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2015
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vol. 60
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issue 6 (365)
78-94
EN
According to the estimates of the European Court of Auditors (ECA), the average error level in expenditure on rural areas development stood at 8.2 per cent. Irregularities in investment activities constituted two-thirds of this error level, while irregularities in area aid – one-third. The ECA has evaluated the activities of the European Commission and Member States aimed at eliminating the main reasons behind the high error level with regard to this policy as partially effective. The basis for such an evaluation was the lack of systematic prevention of irregularities, despite the initiatives taken by the Commission.
6
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Kontrola wykonania budżetu Unii Europejskiej

80%
Mazur J.
Kontrola Państwowa
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2014
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vol. 59
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issue 6 (359)
58-61
EN
In its annual report on the EU budget published on 5 November 2014, the European Court of Auditors (ECA) warns that the budget system is too focused on just getting funds spent and needs to place more emphasis on achieving results. As independent auditor, the ECA signed off the 2013 accounts of the European Union, but stresses that the management of EU spending is not yet good enough overall − either at EU level or in the Member States.
7
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New Trends in the Works of Supreme Audit Institutions : Inspired by the ECA’s Audit

61%
Mazur J.
Kontrola Państwowa
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2020
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vol. 65
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issue 3 (392)
28-46
EN
In his article, the author presents several elements of the practices of Supreme Audit Institutions (SAIs): a multiannual audit strategy, selection of non-routine audit topics, informing the public about planned audits or audits in progress, or giving citizens an opportunity to contribute to audits. These illustrate new trends in the works of some SAIs. The inspiration for the article came from the audit conducted by the European Court of Auditors on the performance of public consultations by the European Commission.
8
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Współpraca ETO i NOK państw Unii w prowadzeniu kontroli

61%
Mazur J.
Kontrola Państwowa
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2018
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vol. 63
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issue 6 (383)
46-74
EN
The mandate of the European Court of Auditors (ECA) and Supreme Audit Institutions (SAIs) of the European Union Member States – with regard to auditing of the management and utilisation of EU funds – overlap to some extent. The ECA and SAIs also partially share the stakeholders – the citizens of the European Union. As a result, cooperation of these bodies seems natural. In his article, the author presents the main areas of cooperation between the ECA and SAIs: participation of SAIs in the Court’s audit visits in the Member States, the activities aimed to mitigate the risk of duplicated audits, and cooperative audits.
9
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Skuteczność implementacji rolnośrodowiskowych instrumentów Wspólnej Polityki Rolnej w ocenie Europejskiego Trybunału Obrachunkowego

51%
Król M. A.
Studia Iuridica
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2018
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vol. 78
232-253
PL
The considerations carried out in this study serve to answer the question on the level of implementation of selected agri-environmental instruments in individual EU countries in the opinion of the European Court of Auditors. The aim of the article is to analyze and evaluate ECA judgments on compliance with applicable regulations, as well as recommendations for future directions of changes in the impact of agriculture on the environment, currently proposed in various options for the next stage of CAP development after 2020.
10
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Pro-environmental Payments as an Instrument of the Biosphere Use Value Protection in Agriculture

51%
Jeżyńska B.
Studia Iuridica Lublinensia
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2020
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vol. 29
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issue 2
EN
The need to keep the expected level of production in agriculture generates a serious burden on the environment. The most important environmental factors exposed to the impact of agriculture include biodiversity and water, air, and soil quality. Assessments of all these environmental aspects related to agricultural production are negative. The condition of the agricultural environment has been subject to rapid deterioration. In such a situation, environmental instruments have drawn particular attention from the European legislature when developing new guidelines of the Common Agricultural Policy to be applicable after 2020.
PL
Utrzymanie oczekiwanego poziomu produkcyjności w rolnictwie generuje poważne obciążenie dla środowiska naturalnego. Do najważniejszych czynników środowiskowych narażonych na oddziaływanie rolnictwa zalicza się różnorodność biologiczną, ilość i jakość wody, powietrza oraz gleby. Oceny wszystkich wskazanych aspektów środowiskowych towarzyszących produkcji rolnej wypadają negatywnie. Stan środowiska rolniczego ulega szybkiej degradacji. W takiej sytuacji instrumenty ochrony środowiska doczekały się szczególnej uwagi prawodawcy europejskiego tworzącego nowe programowe założenia Wspólnej Polityki Rolnej obowiązującej po roku 2020.
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