Instytucja absolutorium w samorządzie powiatowym – podstawowe problemy interpretacyjne w świetle praktyki i orzecznictwa

Abstract

There are important differences between Polish commune self-government and county self-government concerning a procedure of an approval of an implementation of local government budget. This is, certainly, connected with the difference between types and procedures of appointing and recalling executive bodies of both types of local governments. On commune level – it is a single body (mayor), who is elected and recalled in universal elections. On the county level – it is multi-personal body (county’s management board), which is called and recalled by the county council. Are the differences in the procedure of approval of the implementation of local government budget a good solution for the local governance? On both levels of local government the approval concerns an implementation of local government budget and on both levels – formally the procedure is actually the same. It is only the procedure of recalling of the executive body that differ. This article’s aim is to analyse the construction of “rejection of an approval of the implementation of local government budget”, which is implemented on a county level of local government. Moreover, the article will point out the role of Regional Audit Chambers in the procedure of an approval of the implementation of county government budget.