La nouvelle loi sur la Chambre suprême de contrôle

The article’s aim is to present to the wider public the important institution of Polish legal system - the Supreme Chamber of Control. It’s dated for 1919 and, with short pauses, it operates since then. The constitutional tradition entrusts the control of public finances to the specialised organ, which is independent from the Council of Ministers, but which is still linked to the Diet. Not only the control of the finances and the legality of other public organs’ actions, but also control of the management’s effectiveness is within its scope. The reconstruction of this institution was necessary after the political transformation. The legal act on the Supreme Chamber of Control was adopted on the 23rd December 1994 and entered into force on the 17th August 1995. Its position was enforced and it was placed among the most important state’s organs as Diet, President, Supreme Court. These changes are visible in different aspects of its activity (its decision cannot be modified or cancelled, its actions have for the aim to guarantee the proper functioning of State and its controlling prerogatives are very broad). Links with the Diet are analysed in the further part of the article (designation of part of the members, orientation of its activity by the Diet, examination and evaluation of the results of its activity, control over its budget). The weak point is that the President of the Supreme Chamber of Control is nominated for the undetermined term and can be at each moment called off by the Diet. It’s the realisation of the Supreme Chamber of Control’s links with the Diet and wasn’t controversial during the legislative process. There are special means of the protection of President’s neutrality as: immunity and the prohibition of membership in political parties and prohibition of realisation of other public functions. As it comes to the organizational structure, although it is central organ, it has local departments and offices. To make its structure transparent, the decisions of special significance (as realisation of state’s budget, main guidelines of the monetary policy and the yearly rapports on the Supreme Chamber of Control’s activity)  are adopted by special, collegial body.  The large part of the article is devoted to the analysis of the control’s scope which is divided into obligatory and facultative. Inter alia, it consists of the controlling of the public and local administration organs, state-owned enterprises, state’s banks,  and state’s organs which are the largest group subject to control. The further part of the article considers the possible results of the control. The conclusion of the articles approves the changes that were applied to the public finances control mode introduced by the Law of 23rd December 1994 but highlights the place for further improvements. Indisputably, the reduction of the dependence from the political factor and introduction of  internal semi-juridical procedure are the positive changes. However, lack of modification of the controlled area may be a defect, when we take into consideration the ongoing transformation, especially privatisation and reprivatisation’s processes.