Regionální komory veřejného auditu (RIO) jako orgány dohledu a kontroly... nad finančním hospodařením územní samosprávy v Polsku

Abstract

The article is devoted to the characteristics of the supervisory and control activities over municipal financial management performed in Poland by regional chambers of audit. Established under the Act of October 7, 1992 on regional chambers of audit, institutions for supervision and control of financial management of local government units started their activity 2.5 years after the restitution of local government in Poland, which was one of the main pillars of the political changes that took place after 1989. Characteristics of the individual competences of regional accounting chambers in relation to supervision over the activities of local government consisting in assessing the legality of legal acts taken by local government units in financial matters, implementing control of their financial management, issuing opinions aimed at assessing the legal and economic effects of financial decisions made by These units, while supporting local government by organizing training courses and conducting ongoing training and informational activities, leads to the conclusion that these institutions are in a special place in the structure of public institutions in Poland.The activity of regional accounting chambers serves the implementation of the principle of restraint and precision of control and supervisory influence in relation to financial management by local government, which, in connection with the principle of subsidiarity, is part of the systemic idea expressed in the Constitution of the Republic of Poland - the idea of real independence of local government in the limits of a decentralized,but uniform state system.