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    Wyświetlanie 1-7 z 7
    Tytuł:
    Polityka spójności UE na lata 2014–2020 – przygotowanie dokumentów programowych
    EU Cohesion Policy for the Years 2014–2020 – Development of Programming Documents
    Autorzy:
    Błasiak-Nowak, Beata
    Rajczewska, Marzena
    Powiązania:
    https://bibliotekanauki.pl/articles/416416.pdf
    Data publikacji:
    2015-06
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    EU Cohesion Policy
    regional operational programmes
    partnership agreement
    Opis:
    The Supreme Audit Office of Poland has carried out an audit of the preparations of the structural policy implementation system for the years 2014–2020. The objective of the audit was to examine, among others, the regularity and effectiveness of the activities undertaken by the Minister of Infrastructure and Development, and the managements of all the 16 regions with regard to the development of the partnership agreement, as well as national and regional operational programmes. Before the audit, a panel of experts was organised, with the participation of scientists, representatives of the government and self-government administration, non-governmental organisations and a member of the European Parliament. The audit approach adopted was not a typical one, since the audit was carried out in the course of the development of the programming documents for the years 2014-2020, and it covered the period until the end of April 2014.
    Źródło:
    Kontrola Państwowa; 2015, 60, 3 (362); 46-59
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    System wdrażania i kontroli projektów UE − Ustawa o realizacji polityki spójności 2014−2020 (część I)
    System for the Implementation and Auditing of EU Projects – Act on the Cohesion Policy Realisation 2014−2020 (Part I)
    Autorzy:
    Szymański, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/416727.pdf
    Data publikacji:
    2014-10
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    Cohesion Policy
    European funds
    EU projects
    Implementation
    Auditing
    Opis:
    In his article, the author discusses the system for the implementation and auditing of spending of European funds within the realisation of the Cohesion Policy in the 2014–2020 programming period, which stems from the regulations of the act on the rules for the realisation of Cohesion Policy programmes financed in the 2014−2020 financial perspective. The article takes into account the context of the EU regulations concerning the implementation of the Cohesion Policy in the following programming period. The new provisions are also discussed in relation to the differences with the present regulations on the system for the implementation and auditing of spending in the 2007−2013 financial perspective. In the first part of the article, the author focuses primarily on the analysis of the institutional system for the implementation of the EU funds, by presenting the responsibilities of individual institutions in the process of operational programmes realisation, and also by describing the designation procedure that is required for payment applications submitted to the European Commission.
    Źródło:
    Kontrola Państwowa; 2014, 59, 5 (358); 8-25
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zasady regionalnej pomocy inwestycyjnej – osiąganie celów polityki spójności w ramach UE
    Principles of Regional Investment Aid – Meeting the Objectives of the Cohesion Policy in the EU
    Autorzy:
    Braczkowska-Boroch, Magdalena
    Powiązania:
    https://bibliotekanauki.pl/articles/417202.pdf
    Data publikacji:
    2015-06
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    regional investment aid
    financial perspective
    incentive effect principle
    cohesion policy
    Opis:
    The changes stemming from the new regulations on the regional aid for the years 2014-2020 will set the trends in the utilisation of this type of public support in Poland. The maximum amount of this type of aid has been lowered in better developed regions as compared to the previous financial perspective. Simultaneously, due to different development levels of individual areas of the Mazowieckie region, the division into sub-regions has been introduced, excluding Warsaw, for the lowest allowed volume of support. Moreover, the so called incentive effect principle has been liberalised, and the privileged position of small and medium enterprises has been retained.
    Źródło:
    Kontrola Państwowa; 2015, 60, 3 (362); 123-134
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    System wdrażania i kontroli projektów Unii Europejskiej – ustawa o realizacji polityki spójności 2014–2020 (II część)
    System for the Implementation and Auditing of European Union Projects – Act on the Implementation of the Cohesion Policy 2014−2020 (Part II)
    Autorzy:
    Szymański, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/417226.pdf
    Data publikacji:
    2014-12
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    Cohesion Policy    
    European funds    
    EU projects    
    Implementation    
    accounting for irregularities
    Opis:
    The second part of the article, which presents the solutions adopted in the Act on the principles for the implementation of programmes within the Cohesion Policy financed in the 2014−2020 financial perspective, focuses on the analysis of the provisions related to auditing of spending within projects co-financed from the EU funds. In his article, the author also discusses issues related to accounting for irregularities found in projects financed from the EU funds. The provisions referred to are presented in the context of the requirements set forth in Regulation No 1303/2013 that introduced the principle of annual accounting for spending between a Member State and the European Commission.
    Źródło:
    Kontrola Państwowa; 2014, 59, 6 (359); 24-41
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Kontrola zaplanowanych rezultatów wydatkowania środków unijnych – budżet UE w obszarze polityki spójności na lata 2014–2020
    Audit of Planned Outcomes of EU Funds Spending for the years 2014–2020 – EU Budget in the Area of Cohesion Policy
    Autorzy:
    Błasiak-Nowak, Beata
    Rajczewska, Marzena
    Powiązania:
    https://bibliotekanauki.pl/articles/417026.pdf
    Data publikacji:
    2016-06
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    EU budget
    EU funds spending
    operational programmes
    cohesion policy
    EU funds
    Opis:
    The mandates of the Supreme Audit Office and the European Court of Auditors overlap with regard to auditing of the management and spending of funds from the European Union budget by the Polish administration and beneficiaries. The ECA examines the EU budget execution and finance management by the European Commission, however, since over 80 percent of the EU expenses are realised by the Member States, ECA missions are mainly conducted at the their territories. Poland is the second state, following Italy, where the largest number of ECA missions have taken place. This is due to the fact that the vast part of EU funds is spent in Poland. That is why NIK is such an important partner for cooperation for the ECA.
    Źródło:
    Kontrola Państwowa; 2016, 61, 3 (368); 37-48
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Podstawy prawne kontroli NIK u przedsiębiorców
    Legal Basis of NIK Audits with Regard to Entrepereneurs
    Autorzy:
    Padrak, Rafał
    Powiązania:
    https://bibliotekanauki.pl/articles/416873.pdf
    Data publikacji:
    2018-08
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    auditing of entrepreneurs
    Law of Entrepreneurs
    market economy
    cohesion policy
    business activity
    Opis:
    On 30th August 2018, the act – Law of Entrepreneurs (u.p.p.) entered into force, whose Chapter 5: Limitations on Economic Activity Auditing comprises the basic regulations related to the principles and mode of entrepreneurs auditing. As a result, the need arouse to decide whether the provisions of the said chapter should apply to NIK audits, or whether the provisions of the Act on NIK of 23rd December 1994 should be applied. The dialogue in “Kontrola Państwowa” presents two opposing stances. Rafał Padrak is of the opinion that u.p.p. should be treated as superior in interpreting the individual provisions of the law related to entrepreneurs, while Elżbieta Jarzęcka-Siwik believes that the discipline stemming from the regulations of u.p.p. does not apply to audits conducted by NIK. This is because it cannot be reconciled with the constitutional and statutory provisions related to the status of a supreme audit institution, the subject matter of state auditing, its principles and objectives. It seems that the problems identified will be solved in practice, including judicature.
    Źródło:
    Kontrola Państwowa; 2018, 63, 4 (381); 25-44
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Nowe rozwiązania prawne UE dla funduszy polityki spójności : Łagodzenie skutków COVID-19 w perspektywie 2014–2020
    New EU Legal Solutions for Cohesion Policy Funds – Mitigating the Consequences of the Pandemic in the Perspective 2014–2020
    Autorzy:
    Kotkowski, Daniel
    Powiązania:
    https://bibliotekanauki.pl/articles/2041437.pdf
    Data publikacji:
    2020-08
    Wydawca:
    Najwyższa Izba Kontroli
    Tematy:
    polityka spójności UE
    COVID-19
    audyt
    perspektywa finansowa
    fundusze UE
    EU cohesion policy
    audit
    financial perspective
    EU funds
    Opis:
    Pandemia COVID-19 ma negatywny wpływ na życie gospodarcze, w tym na wdrażanie w Polsce polityki spójności UE. Może spowodować konieczność zmiany zakresu realizowanych w jej ramach projektów. W artykule podjęto próbę wskazania związanych z tym obszarów ryzyka, omówiono nowe rozwiązania prawne odnoszące się do perspektywy finansowej 2014‒2020, przyjęte na poziomie unijnym i ich konsekwencje, m.in. dla systemów kontroli funduszy polityki spójności. Wskazano również wyzwania dla podmiotów krajowych i unijnych odpowiedzialnych za prawidłowe stosowanie tych przepisów.
    Negative impacts of the COVID-19 pandemic on the economy make a topical issue in the public debate. In his article, the author focuses on the EU cohesion policy implemented in Poland that has a positive impact on socio-economic development. However, the COVID-19 pandemic may significantly affect EU projects’’ imple mentation. The article comprises an analysis of the new EU legal solutions in the field of cohesion policy. The legal acts adopted at the EU level are aimed to mobilise the EU cohesion policy funds for 2014–2020, and to redirect them to the emerging needs resulting from the pandemic. The most affected sectors identified at the EU level include the healthcare, small and medium-sized enterprises, and the labour market. Changes in the legal framework of the cohesion policy allow the Member States to in troduce necessary transfers of the available funds of the cohesion policy for the years 2014–2020, in order to counteract the crisis situation and its economic consequences. The new legal solutions concern, inter alia, more agile procedures for amendments of the operational programmes, the retroactive eligibility of the expenditure to support crisis response measures, support for already completed operations that strengthen the crisis response capacity of the EU Member States, as well as a temporary increase in the co-financing rate to 100 percent. In his article, the author identifies new risk areas related to the implementation of the EU projects. These include the ambiguity of the new legal provisions that may lead to difficulties in reliable financial settlements, or proper application of ambiguous legal provisions. The risk areas discussed in the article constitute challenges for national and EU entities responsible for implementation of the provisions adopted at the EU level. The main challenge is the balance between the sound financial management of pub lic funds (EU funds) and the achievement of the objectives of the cohesion policy in changed socio-economic conditions resulting from the negative effects of the pandemic.
    Źródło:
    Kontrola Państwowa; 2020, 65, 4 (393); 149-158
    0452-5027
    Pojawia się w:
    Kontrola Państwowa
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-7 z 7

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