scholarly journals The Scope of Public Services Performed by Municipal Local Governments in the Republic of Poland Through Budgetary Establishments

2018 ◽  
Vol 3 (2) ◽  
pp. 46-57
Author(s):  
Małgorzata Ofiarska
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Local Governments ◽  
Public Services ◽  
Effective Management ◽  
Judicial Practice ◽  
Legal Method ◽  
Finance Law ◽  
The Republic ◽  
Legal Forms

The Act of 27 August 2009 on public finance – which entered into force on 1 January 2010 – and its later amendments have brought about significant changes in the scope of public services performed by the commune’s self-governments through budgetary establishments. The key change has been the limitation of these services, which triggered the necessity to implement new organizational methods and new financing solutions for public services hitherto carried out by budgetary establishments. Local government authorities were forced to choose between three organizational forms and three different ways of financing of the said services. At present, public services in a commune can be carried out through: a budgetary unit (a form most closely linked to the commune’s budget), a budgetary establishment (a form indirectly linked to the commune’s budget) and a municipal corporation (a form that in fact assumes full commercialization of public services).The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of local government law and public finance law regarding the scope of public services that can be financed through budgetary establishments. The hypothesis that the legislator’s implementation of new legal regulations since 2010 has led to implementation of more effective management methods with regard to public services and management of public finance allocated to these services was proven to be right. The legislator’s act of giving local government authorities relative freedom as to the choice of organizational and legal forms through which public services will be performed is tantamount to expecting that the authorities shall perform their tasks rationally. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).

scholarly journals Samodzielność finansowa gmin w kontekście realizacji dochodów budżetowych

2017 ◽  
Vol 5 (4) ◽  
pp. 51-60
Author(s):  
Anna Milewska
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Public Administration ◽  
Local Governments ◽  
Public Services ◽  
Financial Independence ◽  
The Public ◽  
Independent Entity

Local government in Poland functions as an independent entity in the public finance sector. It performs tasks (most often taking the form of public services) for its residents on its own responsibility. For this purpose, this unit is obliged to organize financial guarantee the implementation of both (own and commissioned tasks in the field of public administration). While in the second case, as a rule, can count on support in the form of targeted subsidies from the central budget, local government should secure own tasks independently. This means that local governments have the possibility (in the aspect specified by legal acts) for financial independence in terms of organizing and collecting budget revenues.

scholarly journals Designated Income Accounts in Budgetary Units of Municipalities as a Form of Partially Decentralised Redistribution of Public Finance Resources Allocated to Educational Services in Poland

2018 ◽  
Vol 3 (2) ◽  
pp. 58-69
Author(s):  
Zbigniew Ofiarski
Keyword(s):  
Public Finance ◽  
Administrative Law ◽  
Financial Resources ◽  
Educational Services ◽  
Educational Law ◽  
Judicial Practice ◽  
Efficient Management ◽  
Legal Method ◽  
Finance Law ◽  
The Right

The Act of 27 August 2009 on public finance, which has been in effect in Poland since the beginning of 2010, has changed the rules regarding the keeping of designated income accounts by a commune’s budgetary units. The Act limited the possibility to create designated income accounts within a commune budgetary units. The right to create such accounts is restricted only to budgetary units which perform educational tasks and is an exception from the principle of full budgeting, a principle meaning that a commune’s budgetary units have to transfer all their income to the commune’s budget, and all expenses of budgetary units are covered from the commune’s budgets. In case of educational services, these public tasks are performed by the commune’s budgetary units as organizational units that are most closely linked with the commune’s budget. An exception here, which is an option at the discretion of the Commune’s Council, is to create a designated income account within the commune’s budgetary unit. The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of administrative law, in particular, educational law and public finance law regarding the scope of applicability of designated income accounts for a commune’s budgetary units that perform educational tasks. The hypothesis that the financing of such expenses through a designated income account is a special form of redistribution of public financial resources in a commune was proven correct. The implementation of this form of funding is justified by the nature of public educational services and allows for more efficient management of this part of public finance. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).

First Meeting of the PIDE Committee on Devolution Reforms in Pakistan

2006 ◽  
Vol 45 (1) ◽  
pp. 157-161
Author(s):  
Durre-e- Nayab
Keyword(s):  
Local Government ◽  
Health Education ◽  
Service Delivery ◽  
Social Welfare ◽  
Human Development ◽  
Local Governments ◽  
Public Services ◽  
Municipal Services ◽  
Fiscal Decentralisation ◽  
National Reconstruction

The Local Government Ordinance (LGO), formulated by the National Reconstruction Bureau (NRB) in 2000 and promulgated by provincial governments in August 2001, assigns powers, responsibilities, and service delivery functions to three levels of local governments: district, tehsil, and union. Responsibilities for the delivery of social and human development services, such as primary and basic health, education and social welfare, are delegated to the district level, whereas municipal services, such as water, sanitation and urban services are assigned to the tehsil level. The LGO does not only deal with the delivery of public services in its plan but also stresses the need for fiscal decentralisation, claiming that “Fiscal decentralisation is the heart of any devolution exercise. Without fiscal decentralisation no authority is devolved.”

scholarly journals PENGAWASAN TERHADAP PERATURAN KEPALA DAERAH

Yuridika ◽  
2012 ◽  
Vol 27 (1) ◽  
Author(s):  
E. Prajwalita Widiati ◽  
Haidar Adam
Keyword(s):  
Local Government ◽  
Judicial Review ◽  
Local Governments ◽  
Public Services ◽  
Daily Basis ◽  
National Government ◽  
Local Regulation ◽  
Good Review ◽  
Review Mechanism

Decentralisation puts weigh in the dynamic of local government. As consequences of decentralization, local governments are entitled to enact local regulation in order to serve public services in the daily basis. Local regulation as the product of the Mayor of course does not stand alone. It is part of national legislative system which lay at the low tier of the hierarchy of laws. It should be work effectively and harmoniously with the system. By analyzing the nature of decentralization and the function of local legislation, it is essential to establish a good review mechanism for this legislative product. Different mechanism results in different consequences to the regulation. This article has analysed three mechanisms both preventive and represive; executive review which is done by the Governor and National Government; judicial review which is done by the Court and even political review which is exercised by the local representatives who act as balancing power to the local executive.Keywords: Peraturan Kepala Daerah, Executive Review, Judicial Review, Political Review

scholarly journals Communication Models of Local Self-Government as a Subject of Modern Russian Policy (Based on Local Self-Government Bodies of the Republic of Tatarstan)

2021 ◽  
pp. 246-254
Author(s):  
Galina Morozova ◽  
◽  
Diana Fatikhova ◽  
Elmira Ziiatdinova ◽  
◽  
...  
Keyword(s):  
Social Media ◽  
Local Government ◽  
Public Relations ◽  
Russian Federation ◽  
Local Governments ◽  
Local Authorities ◽  
Symmetrical Model ◽  
The Russian Federation ◽  
The Republic ◽  
The Government

Introduction. The article presents the results of a study of communication in the system of local self-government of the Republic of Tatarstan as a subject of the Russian Federation conducted by the authors in November – December 2019. The study included a survey of representatives of regional media and press services of local authorities of the Republic of Tatarstan in order to determine the model of communication in the local government system and the role of PR-activities in the regulation of social interaction in the region. Methods and materials. The main method of studying was the method of expert survey. The authors developed a questionnaire, which was used during an interview with experts. When choosing an expert – a media representative for the interview – the authors took into account three factors: the rating of the represented media, the experience of the respondent in the regional media (at least five years) and the authority to make a key decision on the publication of the material. In order to identify the experts who are representatives of local self-government bodies, the authors of the article determined the following criteria: implementation of information and analytical activities in the structure of local self-government bodies, at least 5 years of experience as a head of a structural unit (public relations / media relations department) of local self-government bodies. Analysis. The analysis showed that the development of social media accelerates the process of establishing a two-way model of communication between the government and the public. Social media have become a full-fledged source of information both for the journalistic community and for the press services of local governments. Moreover, with the help of the content posted in posts on official accounts on social networks, local governments can attract residents of the municipal territory to participate in solving local issues. Constant monitoring, responding to comments, tracking negative content on social media are becoming everyday practices in the work of press services. Results. The results of the study indicate that over the past decade in the Russian Federation the necessary prerequisites have been formed for the formation of a bilateral symmetrical model of communication between local authorities and the population. This model is aimed at providing effective feedback that allows the local government to quickly respond to the aspirations and needs of the population, monitor their dynamics, constantly monitor the attitude and assessments of citizens of decisions made on the development of the city or region.

scholarly journals Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia

2020 ◽  
Vol 1 (4) ◽  
pp. 177-190
Author(s):  
Agung Nur Probohudono ◽  
Wahyu Widayat ◽  
Siti Arifah
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Quantitative Methods ◽  
Task Force ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting System ◽  
Government Accounting ◽  
Financial Audit ◽  
The Republic

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

scholarly journals Local Government Expenditures on Care Services vs. Demographic Changes in Poland

2020 ◽  
Vol 1 (346) ◽  
pp. 27-42
Author(s):  
Agnieszka Monika Bobrowska
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Burden ◽  
The Elderly ◽  
Specialist Care ◽  
High Increase ◽  
Demographic Situation ◽  
Care Services ◽  
Local Government Expenditures ◽  
The Republic

Local governments as the smallest units of territorial self‑government in Poland are responsible for providing care services. The growing number of the elderly can influence the expenditures level connected with ensuring proper care for them, and it may constitute a growing problem for local government, especially for districts with a lower level of socio‑economic development. In recent years, a quite high increase in benefits amount due to care services and specialist care services has been observed. Therefore, a question arises whether a significant dependence can be observed between the share of the elderly in the population and the degree of local governments’ financial burden due to providing care services. The aim of this paper is to indicate voivodeships where local governments bear the biggest burden of providing care services and to verify whether it is connected with their demographic situation. The data which were subject to the static analysis conducted came from public sources: the report of the Ministry of Family, Labour and Social Policy of the Republic of Poland and elaborations of the Central Statistic Office. The situation of particular voivodeships has been defined in the scope of society ageing and burdening local government with care services. Only in the case of half of voivodeships it has been proven that the level (low, medium or high) of burden of the said services corresponds to the same level of the number of the elderly in their population, which can confirm that the amount of care services is connected with a demographic situation of a given voivodeship.

scholarly journals The Determinant Factors of Performance of Provincial Governments in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 170
Author(s):  
Hadi Jauhari ◽  
Evada Dewata
Keyword(s):  
Control System ◽  
Local Government ◽  
Significant Influence ◽  
Internal Control ◽  
Local Governments ◽  
Research Study ◽  
Determinant Factors ◽  
Internal Control System ◽  
The Republic

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.

scholarly journals Policy Evaluation of Central Government and Local Governments in Untia Fishing Port Development

2021 ◽  
Vol 921 (1) ◽  
pp. 012052
Author(s):  
R S Utami ◽  
Budimawan ◽  
Kurniaty
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Sampling Technique ◽  
Government Support ◽  
Port Development ◽  
Port Management ◽  
Supply Industry ◽  
Management Policies ◽  
The Republic

Abstract The fishing port as the basis for the capture fisheries sector has a very important role in the national economy. Since the inauguration in 2016 until now, Untia Makassar Fishing Port has not shown an increase in activity as expected. This research objective is to make an inventory of the regulations related to the Untia Fishery Port Management Policies and how is the implementation of the Untia Fishery Port Management Policies. This research uses a descriptive method with a qualitative approach. The sampling technique used was purposive sampling. The method of data collection is done by interview, participatory observation, documentation, and questionnaire. The results show that the Decree of the Minister of Marine Affairs and Fisheries of the Republic of Indonesia Number 74 / KEPMEN-KP / 2016 concerning the Management of Untia Fishery Ports has not succeeded in becoming a tool in increasing fisheries activities. Therefore, it is necessary to coordinate immediately with the Ministry of Administrative Reform - Bureaucratic Reform (Kemenpan-RB) so that the nomenclature of Untia fishery port managers can be immediately determined so that additional human resources and budgeting resources can be added. The efforts must be made so that policy implementation can be maximized in the community, namely (1) local government support for the initiation of the 30 GT ship to facilitate it to the fishery port for use and (2) local government support in the form of regulations for industrial entrepreneurs both in the ship supply industry as well as the marketing and distribution of fishery products to grow the fishery industry at the port of Untia.

scholarly journals The Evaluation of Sustainable Capacity Building for Decentralization (SCBD) Project in Banjarnegara Regency

2012 ◽  
Vol 8 (1) ◽  
pp. 77
Author(s):  
Widjonarko - ◽  
Brotosunaryo
Keyword(s):  
Local Government ◽  
Capacity Building ◽  
Local Governments ◽  
Public Services ◽  
Local Governance ◽  
Human Resources Management ◽  
Local Government Level ◽  
The Government ◽  
Institutional Capacity Building ◽  
Sustainable Capacity

The Sustainable Capacity Building for Decentralization (SCBD) project funded by the AsianDevelopment Bank (ADB) aimed to strengthen the capacity of local governments in Indonesia.Banjarnegara Regency was selected by the ministry of internal affairs for the implementation ofthe project. The SCBD Project in Banjarnegara consists of five components including frameworkof capacity building, institutional capacity building, human resources management, humanresources development and sustainable financial and budgeting. This project will is held in fiveyears using two funding schemes phases, donor funded the first 3 years (2009‐2011), thencontinued by the local government of Banjarnegara. During the 2009‐2011period, the projecthas finished all five components, PMU then conducted evaluation to ensure achievement of theSCBD’s main goal: strengthening local governance for delivering good public services. The expostevaluation method used to evaluate the SCBD Project for short term outcomes found thatthe project hasn’t directly improved the public services performance even having completed allfive components of the project. Most people in Banjarnegara Regency felt no significantimprovement of public services provided by the government. The ineffectiveness of publicservices can be understood, because not all of the components of the SCBD project had beenthoroughly implemented at local government level. Moreover, many activities of the projecttend to overlap implying lack of coordination among the project implementation units.Key words: evaluation, SCBD

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