{"metadata":[{"label":{"en":["Resource Title"],"pl":["Tytuł źródłowy"]},"value":{"pl":["Acta Universitatis Wratislaviensis. Przegląd Prawa i Administracji"]}},{"label":{"en":["Date issued"],"pl":["Data wydania"]},"value":{"en":["2013"],"pl":["2013"],"universal":["2013"]}},{"label":{"en":["Volume"],"pl":["Tom/Rocznik"]},"value":{"en":["93"],"pl":["93"],"universal":["93"]}},{"label":{"en":["Related Identifier Type"],"pl":["Typ identyfikatora"]},"value":{"en":["ISSN"],"pl":["ISSN"],"universal":["ISSN"]}},{"label":{"en":["Related Identifier"],"pl":["Powiązany identyfikator"]},"value":{"en":["ISSN: 0137-1134"],"pl":["ISSN: 0137-1134"],"universal":["ISSN: 0137-1134"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu źródłowego"]},"value":{"pl":["Czasopismo"]}},{"label":{"en":["Date copyrighted"],"pl":["Data zastrzeżenia praw autorskich"]},"value":{"en":["2013"],"pl":["2013"],"universal":["2013"]}},{"label":{"en":["Abstract"],"pl":["Abstrakt"]},"value":{"en":["Regional accounting chambers as bodies of supervision and control of local self-government\u2019s financial management perform their tasks according to the principles stipulated by the binding legal regulations. Their participation in the procedure of passing the budget and supervision of its implementation consists in issuing opinions, which constitute the core of the chambers\u2019 control activity. The opinions concern the following: the draft of the budget bill, financing budget deficit, information on the implementation of the budget in the first half year, the auditing committee\u2019s motion concerning the vote of approval and the resolution of the decision-making body withdrawing the approval for the self-government unit\u2019s board. Opinions concerning consecutive stages of budget procedure and the supervision of implementation of the budget are issued periodically and as such they constitute a type of continuous supervision executed at certain intervals, which considerably increases its efficiency. The fact that the issued opinions mainly concern certain types of activity of local self-government bodies preceding the moment of passing final resolutions thus constituting ex-ante control increases their significance in creating the lawful basis for financial management and its supervision. Ex-ante control prevents undertaking unlawful activity, which is decisive for its greater effectiveness."]}},{"label":{"en":["Affiliation"],"pl":["Afiliacja"]},"value":{"pl":["Sawicka, Krystyna : Uniwersytet Wrocławski"]}},{"label":{"en":["Alternative title"],"pl":["Tytuł odmienny"]},"value":{"en":["The role of regional accounting chambers in the procedure of passing the budget of local self-government units and supervision of its implementation"]}},{"label":{"en":["Role"],"pl":["Rola"]},"value":{"pl":["Jabłoński, Mariusz : Redaktor"]}},{"label":{"en":["License"],"pl":["Licencja"]},"value":{"en":["Making materials available on the basis of the agreement with the owner of the property copyrights"],"pl":["Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich"]}},{"label":{"en":["Access rights"],"pl":["Prawa dostępu"]},"value":{"en":["The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity"],"pl":["Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego"]}},{"label":{"en":["Detailed Type"],"pl":["Szczegółowy typ zasobu"]},"value":{"en":["article"],"pl":["artykuł"]}},{"label":{"en":["Location of original object"],"pl":["Lokalizacja oryginału"]},"value":{"pl":["Biblioteka Wydziału Prawa, Administracji i Ekonomii"]}},{"label":{"en":["WUL Catalog"],"pl":["Katalog BUWr"]},"value":{"en":["https://katalog.uwr.edu.pl/permalink/48OMNIS_UWR/q50541/alma991004169139709338"],"pl":["https://katalog.uwr.edu.pl/permalink/48OMNIS_UWR/q50541/alma991004169139709338"],"universal":["https://katalog.uwr.edu.pl/permalink/48OMNIS_UWR/q50541/alma991004169139709338"]}},{"label":{"en":["Place of publishing"],"pl":["Miejsce wydania"]},"value":{"pl":["Wrocław"]}},{"label":{"en":["PLMET"],"pl":["PLMET"]},"value":{"en":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"pl":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"],"universal":["https://docs.psnc.pl/spaces/FBCMETGUIDE/overview"]}},{"label":{"en":["Resource Type"],"pl":["Typ zasobu"]},"value":{"en":["text"],"pl":["tekst"]}},{"label":{"en":["Contributor"],"pl":["Współtwórca"]},"value":{"pl":["Jabłoński, Mariusz"]}},{"label":{"en":["Rights holder"],"pl":["Właściciel praw"]},"value":{"en":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."],"pl":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."],"universal":["Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o."]}},{"label":{"en":["Relation"],"pl":["Powiązanie"]},"value":{}},{"label":{"en":["Language"],"pl":["Język"]},"value":{"en":["pol"],"pl":["pol"],"universal":["pol"]}},{"label":{"en":["Source"],"pl":["Źródło"]},"value":{"en":["PAd P 101660 II"],"pl":["PAd P 101660 II"],"universal":["PAd P 101660 II"]}},{"label":{"en":["Identifier"],"pl":["Identyfikator"]},"value":{}},{"label":{"en":["Title"],"pl":["Tytuł"]},"value":{"pl":["Rola regionalnych izb obrachunkowych w procedurze uchwalania i kontroli wykonania budżetu jednostek samorządu terytorialnego"]}},{"label":{"en":["LastPage"],"pl":["Ostatnia strona"]},"value":{"en":["71"],"pl":["71"],"universal":["71"]}},{"label":{"en":["First Page"],"pl":["Pierwsza strona"]},"value":{"en":["49"],"pl":["49"],"universal":["49"]}},{"label":{"en":["Publisher"],"pl":["Wydawca"]},"value":{"en":["Wydawnictwo Uniwersytetu Wrocławskiego"],"pl":["Wydawnictwo Uniwersytetu Wrocławskiego"],"universal":["Wydawnictwo Uniwersytetu Wrocławskiego"]}},{"label":{"en":[" Is version of"],"pl":["Jest wersją"]},"value":{"en":["https://wuwr.pl/ppa/article/view/7283"],"pl":["https://wuwr.pl/ppa/article/view/7283"],"universal":["https://wuwr.pl/ppa/article/view/7283"]}},{"label":{"en":["Subject and Keywords"],"pl":["Temat i słowa kluczowe"]},"value":{"en":["regional accounting chambers","local self-government units","budget","supervision of budget implementation"],"pl":["regionalne izby obrachunkowe","jednostki samorządu terytorialnego","nadzór nad wykonaniem budżetu","budżet gminy"]}},{"label":{"en":["Creator"],"pl":["Twórca"]},"value":{"pl":["Sawicka, Krystyna"]}}],"id":"https://repozytorium.uni.wroc.pl/manifest","label":{"pl":["Rola regionalnych izb obrachunkowych w procedurze uchwalania i kontroli wykonania budżetu jednostek samorządu 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