Territorial Self-government Units Research Articles

DID THE CONFERENCE ON THE FUTURE OF EUROPE GO LOCAL? EVIDENCE FROM POLAND

The aim of the paper is to analyse the involvement of the local and regional authorities within the Conference on the Future of Europe. The former, being closer to the citizens, could play important role in reaching “every corner of the European Union” and helping the citizens to articulate their ideas about the European integration. Therefore, the activity of the subnational level could contribute to the final success of the Conference (or failure – in case of lack of any actions). The analysis is based on the author’s own empirical study conducted among the Polish territorial self-government units after the closure of the Conference. The local and regional authorities were asked if they informed the citizens about the Conference, organised events regarding this enterprise or took part in the events organised by other entities. The results show very low level of the activity, even among the territorial self-government units that are present at the European level. The conclusions regard both to the Polish circumstances as well as to the general performance of the Conference. In the first case, they unveil the unwritten practice among the Polish territorial self-government units on their involvement in the European affairs. Regarding the second point, the results indicate that the Conference din not manage to exceed the “European bubble”

Zdrowie fiskalne jednostek samorządu terytorialnego

Purpose – The purpose of the article is to identify the essence and determinants of the fiscal health of territorial self‑government units (TSU) in Poland and the scope of its measurement and assessment. Research methods – Descriptive analysis, comparative analysis, and inductive and deductive reasoning were used. Results – A lot of attention has been paid to the issue of financial health and financial stability of territorial self‑government units (TSUs) in the national literature, but the issue of the fiscal health of TSUs is poorly recognized. The authors clarified the essence of TSU fiscal health and classified its determinants, and then proposed a scope for its measurement and assessment. Originality /value /implications /recommendations – Theoretical research was conducted on the essence of TSU fiscal health in the context of financial health and financial resilience of TSU. TSU fiscal health is a less recognized term in the national literature than the term healthy public finances. It refers to but is not identical to, the financial health and financial sustainability of TSUs. In practice, there is a lack of a comprehensive and widely accepted model for measuring and assessing the fiscal health of TSUs, which should be a challenge for researchers seeking to fill this gap.

Public Investment at the Local Level under Changing Conditions of Budgetary Economy in Poland

Purpose – The aim of the article is to identify the scope and directions of changes in the situation of local government budgets and their links with macroeconomic factors, the occurrence of which is associated with the consequences caused by crisis phenomena, as well as to determine the disparity of investment expenditures in local systems in the context of the investment capacity of local government units. Research method – The study applied the method of critical analysis of the literature on the subject, as well as the method of comparative analysis using measures of statistical description in the scope of empirical data collected and own calculations. Results – The consequences of the pandemic crisis phenomena and adverse trends in macroeconomic factors affect the stability of the budgetary economy. It was observed that until 2021, the level of investment expenditures did not decrease, however, negative changes in the structure of expenditure are noticeable in many local government units. Originality /value /implications /recommendations – The analysis of the economic environment indicate the risk of intensification of factors destabilising economic processes. It is necessary to undertake regular analyses with a view to counteracting the further negative changes, in particular in the field of the revenue stability of territorial self-government units, as well as the elimination of excessive spatial diversification of investment capacities on the scale of Poland.

Problems and Challenges Involved in Using Integrated Urban Development Planning Tools. Example of a Development Strategy and Revitalisation Programmes

Polish cities are changing constantly and, in the age of intense socio-economic, environmental and political transformation, they have to cope with many problems and challenges. In order to successfully solve the problems and challenges facing cities, local government units should apply integrated strategic management tools. Development processes (including revitalisation) can be directed using a range of tools. Local authorities responsible for the monitoring of development in territorial self-government units, such as cities, have at their disposal a wide range of development policy instruments and can actively shape development processes. Urban development strategies and revitalisation programmes are among the key tools of integrated management and planning used in Polish cities. They are integrated development programmes covering all aspects of city operations (social, economic, spatial-environmental, and technical). However, putting them in place faces a number of problems and challenges when they are drafted and implemented. Problems and challenges can be divided into three key groups of barriers: systemic barriers, social capital barriers, and information and communication barriers. The purpose of this article is to identify and characterize two key instruments of integrated urban development planning and management (namely, the city development strategy and revitalization program). This paper also attempts to identify the key issues and challenges involved in using tools such as the integrated development strategy and revitalisation programme in urban development management by local authorities.

Local Government Units in the European Union Financial Perspective

The article aims to determine the local government units’ participation in the implementation of European Union (EU) funds from the 2014-2020 financial perspective in Poland and its assessment. The paper uses data covering eligible expenses of projects carried out. The analysis of secondary data on the European Funds Portal, literature analysis and program documents were used. The analysis confirms the continuing high participation of local government units in the implementation of the next EU financial perspective. However, the variation in local government units (LGU) participation by program type is evident. The units dominate as beneficiaries of regional programs, with little participation in central programs. The key importance of territorial self-government units for the implementation of regional programs was confirmed, as well as the high share of the public sector in the projects implemented. This was also a trend in earlier programming periods.

Is the grass elsewhere really greener? A study on the place marketing activity of Polish self-governments

The role of place marketing and branding as a modus for enhancing public sector efficiency is growing, especially in territorial self-government units (TSGUs). A growing proportion maintains the relevant responsible agencies. We compared the place marketing activities of Polish TSGUs, focusing on their maturity in this matter. We associate maturity with the awareness that one should not be ashamed of territorial uniqueness but, on the contrary, highlight it as a source of merit. We based our study on self-evaluation carried out by marketing practitioners operating in Polish TSGUs. The results reveal that most of them do not yet fully exploit state-of-the-art place marketing to strengthen development policies. However, they vary significantly by disclosing many interesting local specificities.

The Law Regulations of Individual Debt Ratio in the Time of the COVID-19 Pandemic

The new rules governing debt limits were introduced in 2014 (Articles 242–244 of the Act on Public Finance) and immediately became a major difficulty in planning and managing local finances in territorial self-government units. The next four years proved many defects and inconveniences in implementing new norms, while “creativity” of the financial sector of local authority units demonstrated that they were quite easy to evade. The structure of the maximum ratio limiting obligations due to titles specified by the lawmaker, due in a particular year, is closely related to the provisions of the Act on Public Finance. For the first time it was used in evaluating the budgets passed for 2014. The essence of this legal regulation consists in comparing two ratios, presented in form of an equation (formula). In order to pass the budget local authorities need to obtain a relation in which the left side of the formula (annual debt repayment ratio) is lower than or equal to the right side (maximum debt repayment ratio). The ratio of the annual repayment ratio to the maximum repayment ratio (the debt repayment ratio) is presented in the debt forecast, which constitutes part of Long-Term Financial Forecast (LFF). This is justified by the requirement derived from APF that the board of a territorial self-government unit simultaneously present the draft of the budget and the draft of the resolution on LFF, and then both these documents are passed simultaneously.

Local and Regional Politics at the EU level: who is actually represented in the Committee of the Regions?

Abstract One of the main reasons for the establishment of the Committee of the Regions was to provide the subnational level with the representation within the institutional system of the European Union. As the body advising the EU institutions, the Committee can influence the decision-making process. Since it consists of members of the local and regional authorities, one may ask if it does offer the opportunity for the peculiar territorial self-government units to be represented at the EU level. And in the broader terms – what does the relation between the general and particular interests look like in that regard? The article tries to determine if the Committee of the Regions is a suitable place for the individual territorial self-government unit to promote its interests. The findings of the paper are based on the author’s own empirical research conducted among the Polish members of the Committee. The results entitle the author to state that the territorial self-government units are represented in the Committee of the Regions and they have some benefits from being represented within this body.

Internal Audit in Territorial Self-Government Units in Light of Forthcoming Changes

The purpose of this article was a description and justification of the direction of changes which inevitably await the area of the functioning of the internal audit within the territorial self- -government units in Poland. The analysis was preceded by a review of the evolution of the functioning and the definition of the internal audit within the territorial self-government units in Poland over the last twenty years. The sources and causes of the planned legislative changes in the act on public finance concerning the internal audit in the sector of public finance in Poland are presented with a special emphasis on the territorial self-government units. The conducted research is based on the study of literature on public finance, internal audit, and managerial control. A detailed analysis and interpretation of legal acts in force in the researched area was conducted, particularly including the draft bill amending the public finance act and certain other acts (no UD327 in the list of legislative and programme works of the Council of Ministers as of 1st March 2022) to justify the direction of the changes.

Effects of the „Polish Deal” Programme on Local Government Units

The aim of this paper is to present the „Polish Deal” program in the context of its influence on budget management of local government units. The paper puts forward a thesis that changes in the tax system, as specified in the „Polish Deal” programme, will have a negative impact on the finances of local government units. The study was based on selected literature, documents on the financial perspective for 2021–2027, the „Polish Deal” programme, financial information on the state of finances of local government units in 2018–2020 and opinions of the Union of Polish Metropolises and the Association of Polish Cities to the draft Polish Deal programme. The period of the SARS-CoV-2 pandemic coincided with the beginning of the next financial perspective in the European Union for the years 2021–2027. EU institutions have prepared a number of instruments relevant to the post-pandemic era, including the Next Generation EU. At the same time, they imposed on Member States the obligation to prepare their own post-pandemic plans. Poland prepared the National Recovery Plan. This was followed by the government’s presentation of the „Polish Deal” program, which is a promise of socio-economic reforms. The projects included in the „Polish Deal”, in many areas will require the activity and involvement of local authorities. The effects of these activities will be not only financial but also organizational, which will translate into increased spending. Changes in the tax system, especially in the personal income tax, will considerably affect revenues from PIT shares, which will disturb the stability of territorial self-government units’ financial system. Therefore, it is necessary that the government and self-government representatives jointly work out solutions, which will guarantee the compensation of losses for the self-governments in a long-term, and a stable way to restore the principle of adequacy.

The Social Aspect of Revitalization – The Lodz City Case Study

The purpose of the article is to present the essence and significance of social participation in the revitalization process as well as the implementation of its objectives by territorial self-government units. A hypothesis was advanced for the purpose of the article that without social engagement the achievement of the desired goal which consists in restoring the area subjected to regeneration will be very difficult. Methodology – The study was based on the survey of the literature on the subject, legal acts as well the information obtained by the author of the article on the activities with regard to social participation carried out in territorial self-government units. Results of the research – The concentration of social problems in the inner city of Łódź is of a multifaceted character (it refers to various aspects of life concerning inter alia education, financial stabilisation, the level of affluence, the occurrence of pathological phenomena) and at the same time progressive (the social problems which emerged were not systematically solved and thus there was an escalation of negative phenomena over the course of time). The conducted study indicates that the current level of involvement of the inhabitants of Łodź in the affairs connected with revitalization is relatively low. From year to year the awareness regarding the important role of society in the revitalization process is rising. It is reflected in the increasing number of inhabitants who participate in the social activities offered by the self-government. The City inter alia organises meetings, workshops, and consultations. The global Covid-19 pandemic has not resulted in giving up the said activities.

Początki odrodzonego samorządu terytorialnego. Rys historyczno-prawny

The study presents the process of developing the structure of territorial self-government in Poland during 1990 to 2000, with a particular consideration of the self-government’s organs, the course of their formation and the rules of their functioning. It should be emphasized at this point that new acts on self-government of 1998 referred in their regulations to many solutions adopted back in 1990 in the act on community self-government, yet in some cases introducing entirely different regulation or only slightly similar to the one in force in community. On the other hand, some regulations adopted in the county legislation became a starting point to the amendment of the act on community self-government. However, in some cases, there occurred differentiation of the constitution of particular units of territorial self-government which was removed by subsequent amendments of legislation in force.

ANALYSIS OF ACTIVITIES IN THE FIELD OF HEALTH PROMOTION, PROPHYLAXIS AND PREVENTION OF MENTAL DISORDERS AMONG CHILDREN AND ADOLESCENTS IN POLAND AND WORLDWIDE

Aim: The study aims to compare Polish methods of health promotion and prevention (prophylaxis) of mental disorders among children and adolescents with solutions have their effect in other countries when assessing the effectiveness (in both groups). Material and methods: Based on legal acts concerning mental health protection and data on preventive programs conducted both in Poland and in other countries, not only the methods of operation and the differences between them were compared but also recommendations were made regarding making possible changes to the current activities in Poland. Results: In territorial self-government units, where help is offered mainly to teenagers, introducing the intervention may be too late. Besides, due to the limited number of places offering such aid, incl. municipal programs, the issue emerges – concerning the ensuring of appropriate preventive measures – which results in the deterioration of the situation in this age group category and eventuate in the escalation of the current situation. Conclusions: To prevent the widespreadness of the disorders mentioned above, it is necessary to modify and extend the scope of preventive measures and activities regarding mental health promotion in Poland.

LAW REGULATION OF CALCULATION OF THE INDIVIDUAL DEBT RATIO OF LOCAL GOVERNMENT UNIT

The aim of the considerations is focused on the analysis of the law regulation of calculation of the individual debt ratio of local government unit. The new rules governing debt limits were introduced in 2014 (Articles 242-244 of the Act on Public Finance, hereinafter referred to as APF) and immediately became a major difficulty in planning and managing local finances in territorial self-government units. The next four years proved many defects and inconveniences in implementing new norms, while “creativity” of the financial sector of local authority units demonstrated that they were quite easy to evade. The structure of the maximum ratio limiting obligations due to titles specified by the lawmaker, due in a particular year, is closely related to the provisions of APF. For the first time it was used in evaluating the budgets passed for 2014. The essence of this legal regulation consists in comparing two ratios, presented in form of an equation (formula). In order to pass the budget local authorities need to obtain a relation in which the left side of the formula (annual debt repayment ratio) is lower than or equal to the right side (maximum debt repayment ratio) (Act of Public Ginance).

Financial Condition of Local Government in Poland vs StructuralReforms of Municipal Government in Scandinavian States

The authors have undertaken an analysis of the phenomenon of debt of local government units in Poland. It is a dynamic phenomenon, which affects vast majority of municipalities and districts. A barrier to debt expansion has been established in the form of the Individual Debt Index (IOI), which has been in place since 2014 and its new elements entered into force on 1 January 2020. The structure of the index is intended to allow regional accounting chambers (RIO) to control the process and prevent its progression. The authors indicate, however, that the main problem for local self-government units is insufficient own income, which forces them to increase the pool of funds transferred from the central budget to self-governments in the form of grants and subventions and to look for various forms of loans for their activities. Using the experience of the Scandinavian countries, the authors propose to start territorial and resource consolidation reforms of small local government units – municipalities and districts. The aim is to facilitate better use of endogenous resources of territorial self-government units and use of economies of scale related to local economy and social resources. This should result, as in Scandinavia, in the development of public entrepreneurship, higher social efficiency and effectiveness, and stabilisation of the income of individual units. After more than 20 years of operation, small local government units in Poland have become structurally and functionally obsolete and do not guarantee modern development of local communities.

Interpretation of the Principle of Municipality Self-Reliance in the Context of Constitutional Principles of Law

Abstract In the science of administrative and constitutional law, administration science and many other sciences, including political science, it is widely accepted that the basic, inherent feature of a municipality, deciding the essence of the territorial self-government unit as an entity of public administration, is the self-reliance it is entitled to. The self-reliance of territorial self-government units is even defined as a constitutional norm. In principle, self-reliance is perceived as a fundamental attribute of a decentralised public authority and constitutes one of the fundamental systemic principles of the Republic of Poland. It was formulated expressis verbis in art. 165 par. 2 of the Constitution of the Republic of Poland, which states that the self-reliance of territorial self-government units is subject to judicial protection, meaning that TSGUs can defend themselves against illegal attempts, not grounded in the law to interfere in their self-reliance. This protection seems to encompass both the private-law and public-law spheres of territorial self-government activity. The essence and guarantees of territorial self-government units’ self-reliance also arise from other constitutional principles, including the aforementioned decentralisation principle, subsidiarity principle, separation of powers, supremacy of the nation and democratic state under rule of law. The goal of this article is to interpret the principle of municipal self-reliance in the context of constitutional principles of law, in the light of the Polish Constitution. The studies were conducted based on analysis of normative acts, doctrinal views and case law.

Conflicts, competition and cooperation between territorial self-government units after the administrative reform in 1999: Wielkopolska

ABSTRACT In 1999, the administrative structure in Poland, similar to that existing until 1975, was restored in the territorial dimension, but in the organizational dimension the competences of individual levels (levels), i.e. local (municipal as early as in 1990), subregional (poviats, which were liquidated in 1975) and in new large regions (voivodeships), were divided between regional self-governments and the central government. In Wielkopolska voivodeship established in 1999, a number of areas of conflict or rivalry between administrative units occurred and they concerned, among others: a / the way of restoration of poviats pattern in 1999, which could take the form of (1) a return to the division from 1975, (2) a slight modification of the division from 1975, taking into account the functional connections created in the years 1975–1998, (3) a significant modification of the division, selected medium-sized towns; b / the conception of the management of the voivodeship’s capital (Poznań) together with adjacent municipalities in the form of a metropolitan association and the assessment of the effectiveness of this form of management; c / taking over rural areas by neighbouring cities; d / obtaining the status of a town by some centres of the voivodeship.

Doskonalenie potencjału instytucjonalnego w jednostkach publicznych na przykładzie urzędów gmin miejskich województwa podkarpackiego

W ostatnich latach można zauważyć wzrost znaczenia badań nad doskonaleniem potencjalnej sprawności funkcjonowania i zarządzania instytucjami samorządowymi. Sprawnie działająca administracja samorządowa jest jednym z podstawowych czynników wpływających na jakość życia mieszkańców. Celem artykułu jest ocena poziomu rozwoju i struktury potencjału instytucjonalnego urzędów gmin miejskich w woj. podkarpackim w 2014 i 2019 roku. W artykule wykorzystano metodykę Analizy Instytucjonalnej przygotowaną przez Małopolską Szkołę Administracji Publicznej Akademii Ekonomicznej w Krakowie. Wyniki badań pokazują niski poziom rozwoju potencjału instytucjonalnego badanych urzędów gmin miejskich w obu analizowanych latach. Najkorzystniejsza sytuacja występowała w następujących obszarach: organizacji i funkcjonowania urzędu, partycypacji społecznej i stymulowania rozwoju społecznego oraz współpracy między jednostkami samorządu terytorialnego. W odniesieniu do przyszłych badań zaprezentowana w artykule metodologia, wraz z uzyskanymi wynikami, może się przyczynić się do dokonywania podobnych analiz w przyszłości, a także stanowić przedmiot zainteresowania badań poznawczych i wdrożeniowych.

Due liabilities of territorial self-government units – the scope of disclosures

The article is an analysis of disclosures of due liabilities in the system of reporting used by territorial self- government units. The due liabilities (i.e., liabilities that have not been settled on time or liabilities that are past) of the units in question infringe legally regulated principles of managing public means, i.e., they are a factor that results in the loss of financial liquidity, and they infringe discipline of the public finance. Due liabilities are also a debt that is included in public debt. The article includes analyses of budget financial state- ments that refer to the expenditure plans and financial operations of territorial self-government units in the Silesian Province in the period 2016-2018. The research methodology was adjusted to the variables and is based on non-parametric statistical tests. The ANOVA Kruskal-Wallis test by ranks was used to test the statistical significance of differences between the distribution of a variable that describes the relationship between due liabilities to total liabilities and a selected nominal variable. Legal regulations and relevant public finance literature and budget financial statement reporting literature were also subject to this research.

Rozszerzenie źródeł finansowania deficytu budżetu jednostek samorządu terytorialnego

Normatywne pojęcie deficytu budżetowego j.s.t. zostało określone expressis verbis w art. 217 ust. 1 ustawy o finansach publicznych. Zgodnie z powołanym przepisem jest to ujemna różnica pomiędzy dochodami a wydatkami w konkretnym roku budżetowym. Ustawodawca jedno-cześnie wymaga, aby w uchwale budżetowej przewidującej w danym roku deficyt wskazano źródła jego spłaty. Reglamentacji prawnej podlega zatem nie tylko wysokość deficytu budżetowego j.s.t. i ograniczenia pozyskiwania środków finansowych kreujących ten deficyt, lecz także źródła i sposób jego finansowania. Ustawa z dnia 14 grudnia 2018 roku o zmianie ustawy o finansach publicznych wprowadziła wiele zmian w systemie finansów j.s.t., w tym również zwiększony został katalog źró-deł finansowania deficytu. Przedmiotem tego opracowania jest ocena istotnego fragmentu wprowa-dzonych zmian dotyczących tych nowych źródeł finansowania deficytu budżetu j.s.t. Najistotniejszą rolę w tym zakresie odgrywają przychody z „niewykorzystanych środków pieniężnych na rachunku bieżącym budżetu, wynikające z rozliczania dochodów i wydatków nimi finansowanych, związa-nych ze szczególnymi zasadami wykonywania budżetu określonymi w odrębnych ustawach”. Usta-wodawca nie zdefiniował terminu „szczególne zasady wykonywania budżetu” ani też nie wskazał, o jakie odrębne ustawy chodzi. Istotne jest zatem ustalenie tych zagadnień. W artykule wskazany został przykładowy katalog takich ustaw. Ustalenia te będą miały istotne znaczenie dla dalszego stosowania znowelizowanych przepisów ustawy o finansach publicznych.