Unormowanie kontroli wewnętrznej finansów publicznych w ustawie o związku metropolitalnym w województwie śląskim

Abstract

The metropolitan union in the Silesian voivodeship, formed in 2017, is an organizational unit of the public finances sector. It participates in the processes of gathering and spending public means subject to internal control (conducted by the union’s authorities) and external control (conducted by the Regional Accounting Chamber and the Supreme Chamber of Control). This work includes the analysis and evaluation of legal regulations, doctrine and judicial decisions within the scope of the internal control conducted by the union’s assembly, its management and its treasurer. It has been recognized that the internal control system complies with the criteria of correctness defined by the provisions of the law on the metropolitan union in the Silesian voivodeship and the law on public finances. It’s crucial element shall be the control of the union’s budget outturn. The union’s authorities and treasurer shall be engaged in the control. Culmination of the control process is the resolution of the union’s assembly on granting or not granting discharge to the union’s management.