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Title:

Evolution of the legal status of the Boards of Regional Accounting Chambers

ORCID:

0000-0001-5311-0201

Subject and Keywords:

local government   regional accounting chamber   supervision   financial issues   opinions

Description:

Tyt. tomu: Sto lat polskiej administracji publicznej. Pamięci Profesor Teresy Rabskiej

Abstract:

Regional Accounting Chambers, established in 1992 and operating since 1993, are a supervisory body that serve as a regulator of local government units with regard to financial matters. Over the 25-year period, the scope of the Chamber’s duties and tasks has been continuously expanded. This fact has significantly affected the legal status of the Board of the Chamber, which is the only body managed by the Chairman of the Chamber. The legal status of the Board of the Chamber is defined by formal statutory requirements set for candidates aspiring to be members of the Board, the competition procedure in force and the fact that they are appointed by the Prime Minister at the request of the Chamber’s Chairman. Members of the Chamber’s Board enjoy legal protection as public officers when it comes to the tasks executed, though they are independent with regard to supervisory and control functions. The abovementioned statutory privileges should affect positively the judicial and consultative practice of the Boards of Regional Accounting Chambers.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2019

Date copyrighted:

2019

Identifier:

ISSN 0524-4544   ISSN 0239-6661

DOI:

10.19195/0524-4544.327.9

Source:

PAd P 101182 II

Language:

pol   eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3888. Prawo, ISSN 0524-4544, 2019, 327, s. 155-173

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg