The Act on the Responsibility for Violating the Discipline of Public Finances,1 which has been in effect for over three years is to regulate, as suggested by the legislator, in a comprehensive and complex way, the subjective and objective scope of a particular type of legal responsibility which is the responsibility for violating the discipline of public fi nances. One of the major changes regarding the current legal state, introduced by this Act to the system of Polish public fi nances is including the responsibility of the members of executive bodies of collegial character in the responsibility for violating the discipline of public fi nances. The subject of this report is the legal analysis of the article which allows executing the responsibility for violating the fi nancial discipline from members of such bodies and ratio legis of the implementation of this regulation.