Status ustrojowy regionalnych izb obrachunkowych i ich wpływ na procedurę budżetową jednostek samorządu terytorialnego

Regional accounting chambers are government bodies, independent from the central public administration. They are pivotal in the process of supervision and financial control of the local government units, especially in the budgetary procedure. They may have actual influence on the shape of the budget resolution. Their primary role is to signalize misstatements in the project of budgetary resolution. Then, in the moment of adoption of commented resolution they confine themselves and establish a deadline for the introduction of changes, and only in case of failure to comply with their opinion, they are allowed to annul the budgetary resolution. The last mean of control and supervision is the power to determine budgetary resolution. This competence should be executed only as an exception, in case of improper performance or non-performance in all its tasks of the local government unit. In the first place, the conduction of budgetary procedure belongs to the local government unit.