Związek Rewizyjny Samorządu Terytorialnego w Polsce międzywojennej

Abstract

On 24 Oct. 1934 the President of Poland issued an ordinance concerning the Territorial Government Auditing Union (Związek Rewizyjny Samorządu Terytorialnego – ZRST). It was assumed that reasonable control would make it possible to prevent wasteful and ineffective economic undertakings of local governments. The Union’s operations were supervised by the Minister of Internal Affairs. ZRST was responsible for inspecting financial and economic operations of local governments, as well as municipal plants, enterprises, institutions and companies in terms of their formal compliance and usefulness (in particular from the viewpoint of cost-effectiveness required from the public economy sector). In connection with its surveillance duties ZRST carried out large-scale activities focusing on providing instruction, advice and guidance related to the financial and economic operation of local governments.