Regionální komory veřejného auditu (RIO) jako orgány dohledu a kontroly... nad finančním hospodařením územní samosprávy v Polsku

2021 ◽  
pp. 189-202
Author(s):  
Luiza Budner-Iwanicka
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Public Institutions ◽  
Economic Effects ◽  
Financial Decisions ◽  
Ongoing Training ◽  
Training Courses ◽  
The Republic ◽  
The Individual ◽  
And Control

The article is devoted to the characteristics of the supervisory and control activities over municipal financial management performed in Poland by regional chambers of audit. Established under the Act of October 7, 1992 on regional chambers of audit, institutions for supervision and control of financial management of local government units started their activity 2.5 years after the restitution of local government in Poland, which was one of the main pillars of the political changes that took place after 1989. Characteristics of the individual competences of regional accounting chambers in relation to supervision over the activities of local government consisting in assessing the legality of legal acts taken by local government units in financial matters, implementing control of their financial management, issuing opinions aimed at assessing the legal and economic effects of financial decisions made by These units, while supporting local government by organizing training courses and conducting ongoing training and informational activities, leads to the conclusion that these institutions are in a special place in the structure of public institutions in Poland.The activity of regional accounting chambers serves the implementation of the principle of restraint and precision of control and supervisory influence in relation to financial management by local government, which, in connection with the principle of subsidiarity, is part of the systemic idea expressed in the Constitution of the Republic of Poland - the idea of real independence of local government in the limits of a decentralized,but uniform state system.

scholarly journals DUALISME PEMBATALAN PERATURAN DAERAH PROVINSI DENGAN PERATURAN PRESIDEN DAN PERATURAN MENTERI DALAM NEGERI

2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Gde Edi Budiartha
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Central Government ◽  
Regional Government ◽  
Regulatory Oversight ◽  
Legal Concept ◽  
State Supervision ◽  
Presidential Decree ◽  
The Republic ◽  
And Control

Local regulations are local regulations that are established by local specificities recognized by the Constitution of the Republic of Indonesia-1945 as part of their decentralization. Local regulations can not contradict the legislation of higher order not to cause a result of the cancellation. This cancellation is the authority of the central government in relation to the unitary state. Supervision by the central government there are two models of preventive supervision and oversight repesif. Cancellation regulatory oversight repesif area is conducted on local government. Cancellation Provincial Regulation made by the President and the Minister of the Interior gave rise to a dualism. For it will be discussed on How cancellation arrangements are made with the Provincial Regulations and Regulations Presidential Decree of the Minister of the Interior? 2. What is the legal effect of the cancellation of Provincial Regulation by Presidential Decree and the Regulation of the Minister of the Interior? The issues discussed using normative research by using the approach of legislation, the legal concept analysis approach, in order to obtain answers that dualism cancellation provincial regulations stipulated in several laws including Law No. 32 Year 2004 on Regional Government, Law No. 28 year 2009 on Local Taxes and levies, Government Regulation No. 79 Year 2005 on Guidelines Direction and Control of Local Government, Minister of the Interior No. 1 Year 2014 on the Establishment of the Regional law Products stating that the authority of the cancellation of regulations made by the President of the instrument while the Presidential Decree cancellation made by the Minister of the Interior was limited to cancellation Draft Regional Regulation on stage during the evaluation of preventive supervision and legal consequences caused by the dualism cancellation of local regulations are different between cancellation made by the President and minister of Interior. Cancellation is cancellation of its President in the field of executive interim final cancellation made by the Minister of the Interior if the local government to enforce the local regulations canceled Interior Minister will ask the cancellation to the President.

scholarly journals The Council of Europe and Control System in Local Self-Government of the Slovak Republic

2016 ◽  
Vol 16 (1) ◽  
pp. 143-152
Author(s):  
Katarína Baničová
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Slovak Republic ◽  
Public Investment ◽  
Control Activity ◽  
The Public ◽  
The Individual ◽  
And Function ◽  
And Control

Summary The control system of the public administration of the Slovak Republic is regulated by several laws, on top of which stands the very Constitution of the Slovak Republic. The control activity is carried out by the authorities that are delegated to carry out checks directly from the Act, whose objective is to determine the objective status of the facts, and the management of financial management and other means of public investment. The main objective of the article was to analyze and present effectivity and function of internal control system in the individual municipality size categories in the Slovak Republic

APPLICATION OF FINANCIAL MANAGEMENT AND CONTROL IN INSTITUTIONS OF EDUCATION IN THE REPUBLIC OF SERBIA

2019 ◽  
Author(s):  
Jelica Eremic Djodjic ◽  
Ivan Bosnjak ◽  
Slavko Rakocevic ◽  
Slobodan Popovic ◽  
Otilija Sedlak ◽  
...  
Keyword(s):  
Financial Management ◽  
The Republic ◽  
And Control

scholarly journals SIX LECTURES ON THE PREVENTION OF ENCEPHALITIS EPIDEMICS IN SIBERIA

2020 ◽  
pp. 61-110
Author(s):  
Lev Goldfarb
Keyword(s):  
Western Siberia ◽  
Clinical Presentation ◽  
Eastern Siberia ◽  
Sustained Reduction ◽  
Deadly Disease ◽  
Extensive Effort ◽  
The Republic ◽  
The Individual ◽  
And Control ◽  
First Time

This review summarizes the work of large teams of researchers to prevent two separate encephalitis epidemics in Siberia. The first three lectures sum up an extensive effort to study and control the Tick-borne enceph-alitis (TBE) epidemic in the Kemerovo region of Western Siberia. The study has helped to create a mathematical model that details the TBE epidemic process and offers a quantitative approach to the development of strategies for preventing TBE epidemics. Ten-year effort to combat TBE in the Kemerovo region led to a significant and sustained reduction in TBE morbidity and mortality. Fifty years after completion of this work, the proposed strategy has not been tested in other endemic regions, although the incidence of TBE worldwide has almost doubled, taking hundreds of lives and causing disability in thousands. The second disease described here is Viliuisk encephalomyelitis (VEM), first discovered 150 years ago in a small rural population of Eastern Siberia. The disease later spread to densely populated areas of the Republic of Sakha (Yakutia), reaching epidemic proportions. The three lectures on VEM provide an overview of multi-year studies on clinical presentation, neuropathology, pathogenesis, etiology, and epidemiology of VEM. We report here for the first time how a prolonged hospitalization of VEM patients during the acute and subacute phases of the disease prevent-ed transmission to susceptible individuals in their families and communities, which has helped to put an end to the further spread of this deadly disease. VEM is a new example of a local disease that has spread to a large territory and could potentially invade other countries if left unchecked. This review is based on a series of lectures delivered to different audiences at different times. The purpose of combining discrete topics in a single review is to emphasize approaches to solving problems, to illustrate the main results of the fight against Siberian epidemics and, when possible, reflect on the individual contribution of each researcher.

scholarly journals PERTANGGUNGJAWABAN KEPALA DESA KARANG TUNGGAL KECAMATAN TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA DALAM HAL PENGELOLAAN KEUANGAN DAN ASET DESA (DITINJAU DARI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 2014 TENTANG DESA)

2018 ◽  
Vol 10 (2) ◽  
pp. 86
Author(s):  
Andreas Susanto Marbun ◽  
Dinny Wirawan Pratiwie
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Regional Autonomy ◽  
Self Reliance ◽  
Starting Point ◽  
The Face ◽  
The Republic ◽  
The Village

The Unitary Republic of Indonesia's Republic of Indonesia in organizing the system of government embraces the principle of Decentralization by providing opportunities and freedom to the regions to organize Regional Autonomy. Indonesia is a regional entity consisting of central government and local government, as regulated in the provisions of Article 18 paragraph (1) of the 1945 Constitution which states that the Unitary State of the Republic of Indonesia is divided into provinces and provinces are divided into districts and city, where each province, district, and city have local government, which is regulated by law. The district / municipality government comprises the subdistrict area, and each sub-district has village / village in it, the village's new face becomes the hope of accompanying the establishment of Law No. 6 of 2014 on the Village which becomes the starting point of the village's hope to be able to determine the position, role and authority over himself so that the village can be politically and politically swayed as the foundation of village democracy, as well as economically and culturally dignified as the face of village self-reliance and rural development. Article 26 has given the village chief the opportunity to manage the finances and assets owned by the village. The stages of the village financial management have been regulated by the Minister of Home Affairs Regulation No. 113 of 2014 on Village Financial Management, and the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016 on Village Asset Management regulates the procedures for managing village assets. The management of village finances and assets can’t be separated from the ability of the Village Head and other village apparatus. The responsibility of the Village Head in managing village finances and assets properly, transparently and in accordance with applicable laws and regulations is necessary to promote the development and economy of the village, including Karang Tunggal village as one of government under Kutai Kartanegara.

scholarly journals Supervision and Control of Local Governance in the Republic of Kosovo

2016 ◽  
Vol 4 (1) ◽  
pp. 74
Author(s):  
Mervete Shala ◽  
Skender Shala
Keyword(s):  
Local Government ◽  
Local Authority ◽  
Central Government ◽  
Local Governance ◽  
Administrative Supervision ◽  
Government Supervision ◽  
Administrative Review ◽  
The Republic ◽  
European Standards ◽  
And Control

In this paper we have treated supervision and control of local governance in context of fair governance in Republic of Kosovo. Analyse of law framework and European standards of governance autonomy of local self-governance and administrative supervision of local governance. Treating of supervision of local authority governance and the main mechanism of government for legal administrative review of local authority governance and legality as well as the rights of the supervising authority for administrative review of legality of general acts of municipalities. The purpose of this paper is to analyse and tackle the challenges of supervision and control of local government institutions in Kosovo.The mandate and powers of the central government to review the legality of local authorities in the field of enhanced competencies and the legality and appropriateness of their scope of activities of in the field of delegated powers. The challenges of preserving the autonomy of local self-government and local government supervision by the central authorities. One of the challenges of the supervisor in the future will be to supervise and control of municipalities with extended competences (municipalities with Serb majority), shall these municipalities consider requirements to be review the unlawful acts and harmonize them with the applicable legislation in Kosovo. The methodology of the paper will be mixed, such as: as comparative methods, descriptive, requesting explanatory, predictive.

scholarly journals Sądowa ochrona samodzielności finansowej jednostek samorządu terytorialnego przed rozstrzygnięciami nadzorczymi regionalnych izb obrachunkowych

2019 ◽  
Vol 17 (1) ◽  
pp. 77-89
Author(s):  
Jadwiga Glumińska-Pawlic
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Financial Independence ◽  
Legal Supervision ◽  
Open Issue ◽  
The Republic ◽  
The Right ◽  
Judicial Protection

Financial independence of territorial self-government units means performing important public tasks in the field of financial management on their own behalf and with their own responsibility in terms of aspects related to income and expenditure, and implementation of financial management. In this regard, the Constitution of the Republic of Poland guarantees the units the right to have cases heard before the court whenever their independence is threatened by someone else’s actions or in situations leading to removal of the effects of a specific violation that has already occurred. Nevertheless, the issue related to the independence of local government units, including financial independence and related judicial protection, as it can be seen, still remains an open issue. It should be emphasized that the legislator, expressing the unambiguous intention of protecting the independence of territorial self-government units, provided them with institutional legal supervision, but within defined limits.

scholarly journals Financial Well-Being of Nigerian Family in Ikeja Lagos State Nigeria

2019 ◽  
Vol 7 (1) ◽  
pp. 1-8
Author(s):  
Ogunleye Kemisola Christianah ◽  
Mohamad Fazil Sabri ◽  
Shamsul Azahari Zainal Badari
Keyword(s):  
Local Government ◽  
Financial Literacy ◽  
Financial Services ◽  
Financial Management ◽  
Well Being ◽  
Financial Strain ◽  
Financial Decisions ◽  
Recent Advancement ◽  
Financial Economy ◽  
Market Restructuring

With the recent advancement in the financial economy, it has become pertinent to families to be knowledgeable and adept in handling their finances. Financial markets terrain has increased so much, resulting in the availability of a more extensive choice of financial products and services, thus making financial decisions more complex and demanding. The ease of accessibility to inventive loans and credit services, financial market restructuring and technological advancements in the mode of offering and distributing financial services have indisputably left several individuals with a puzzling assortment of savings opportunities and decisions that need to be made. Therefore, this study was conceptualized to examine the factors that determine the financial well-being of Nigerian families in Ikeja local government, Nigeria. The researcher employed a stratified random sampling in selecting the number of employees, and 400 questionnaires were distributed to achieve a reasonable responses rate. As such, eighty (80) questionnaires were distributed to each of the five departments selected. From the study, it was shown research showed that majority of the respondents were female between the age ranges 20 to over 60 years. Results of the study showed that there was a significant relationship between financial well-being and financial management and financial strain expect for financial literacy. The regression analysis showed that the factors (financial literacy, financial stress, and business management) jointly for 45.7% of the variance in financial well-being. It was suggested that to improve economic prosperity among the employees in the local government, in Ikeja Lagos, Nigeria, an active factor is needed for family financial well-being.

scholarly journals CONTROL OF QUALITY AS AN IMPORTANT TOOL FOR DEVELOPMENT OF INTERNAL CONTROL

2019 ◽  
Vol 48 (05) ◽  
pp. 5-7
Author(s):  
Tatia Udesiani
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Internal Controls ◽  
Public Institutions ◽  
The Public ◽  
Internal Control System ◽  
Effective System ◽  
And Control

Development of internal controls is a highly important issue for the organization, especially for public institutions, because internal control system creates mechanism to effectively utilize human, financial and time resources. Public institutions are characterized by various risks, such as: uneconomic and unreasonable spending of budget funds, corruption, fraud and so on. In order to reduce these and other risks, it is important that organizations have an effective system of internal control. The internal control system in the public sector is regulatedby the relevant legislation and standards, which determines that internal control includes: Financial management and control system. Functionally independent internal audit and Harmonization Center. Each of them is an integral part of internal control. Their independence is the prerequisite for the existence of an effective system. The article presents results of our research carried out by the internal audit benefit and quality.

scholarly journals Sustainability and Control Issues of the Financial Management of Local Governments – Through Hungary’s Example

2019 ◽  
Vol 8 (1) ◽  
pp. 18-26
Author(s):  
Csaba Lentner ◽  
László Nagy ◽  
László Vasa ◽  
Szilárd Hegedűs
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Fiscal Rules ◽  
Financial Independence ◽  
The Czech Republic ◽  
Set Up ◽  
And Control ◽  
Visegrad Group ◽  
Visegrád Countries

Abstract The aim of this paper is to analyse legal and financial dynamics of the self-governance in three countries of the Visegrad Group: the Czech Republic, Hungary and Slovakia. The paper explores compliance with the European Charter of Local Self-Government, financial independence and operational features of self-governance. The paper provides an overview of the regulatory environment that was set up for the local government in the Visegrad countries, examines the powers by local government, and the degree of its financial independence. The financial aspects of self-government are compared, and compliance with major fiscal rules is examined.

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