Rozstrzygnięcia nadzorcze i zarządzenia zastępcze wojewody dotyczące działalności jednostek samorządu terytorialnego ze szczególnym uwzględnieniem spraw finansowych

Abstract

This article aims at presenting functions of a voivode who supervises local public units in the sphere of financial matters. Supervision is understood as an examination of a compliance of entity’s operations with legality criterion. This institution gives an insight into activities of entities who are subjects to supervision, and into an application of appropriate measures. Substitute orders of the voivode are one of the ways to regulate activities of a supervised institution in which an external unit participates. The voivode, as a local government administration body, may be considered as the most important body of a general supervision over activities of local government units, because she/he supervises all matters that do not fall within the competence of the Prime Minister or regional accounting chambers. The legislator indicated a closed catalogue of supervision authorities. However, he/she has not created general legal basis of these authorities’ interference with municipal activities. Instead, the law refers to a competence norm in the act. That norm indicates a supervisory body, as well as measures and conditions for application of the law. The supervisory activities performed by regional accounting chambers and voivode differ in the criterion of “financial matters”. The aim of the article is to show that (in accordance with the separation of the means of control of regional funds between regional accounting chambers and voivodes) a supervisory interference of a voivode does not deprive a local government unit of a right to independently implement public tasks, but it guarantees that activities of local government units will be conducted in accordance with the law, limiting inactivity of authorities exercising their powers.