Kontrola w mieście metropolitalnym jako aspekt bezpieczeństwa finansowego
- Issue date
Oficyna Wydawnicza AFM
Studia Prawnicze. Rozprawy i materiały 2014, nr 1, s. 33-44.
- Finanse i rachunkowość; Prawo
- financial security; financial control; internal audit; financial management; metropolitan cities
In the present European Union economic and financial crisis and the enlarging size of public debt, the instruments, which prevent the financial risk and ensure the financial safety, play an important role. This issue is important for Europe, the State and also for local government. Activities of local governments have a significant impact on the formation of public debt, and thus on financial security. In order to ensure the economic and financial security there exist different forms of control, including financial control, control of activities o f the State and local government. The scope of this issue depends on the type of local government units. The scope of financial management control in small municipalities is different from the one in large cities. Metropolitan cities have specific problems, therefore issues of control, controlling and controlled entities, the subject and scope o f control are also specific. Financial control in the broad sense is a particular type of control. Financial control can be divided into internal, external, and internal audit. The most important are external controls carried out by the Supreme Chamber of Control (NIK), the Regional Audit Office (RIO), the Tax Inspection Office, the Provincial Office, the Marshal's Office and other entities, where, in principle, there is no overlap between the subject of the control carried out by different entities. Recently the increase o f controls related to the use of EU funds can be seen, due to the expiry o f the period o f settling accounts associated with the completion of the EU's Financial Perspective.
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