Temat: finances - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Rozwój obszarów wiejskich – kontrola ETO w roku budżetowym 2012
Development of Rural Areas – ECA Audit in the Budget Year 2012
Autorzy:: Zalega, Krzysztof
Powiązania:: https://bibliotekanauki.pl/articles/416358.pdf
Data publikacji:: 2014-02
Wydawca:: Najwyższa Izba Kontroli
Tematy:: finances
European Union
transactions
agriculture
financial support
Opis:: The European Court of Auditors (ECA) is an institution that controls the finances of the European Union. The ECA examines all the revenues and expenditures of the European Union, it presents the European Parliament and the European Council with the declaration of assurance, as well as with the declaration of legality and compliance of related transactions. In his article, the author discusses the ECA’s annual report for the budget year 2012, focusing on the policy related to agriculture and development of rural areas, which is the field that receives the largest financial support.
Źródło:: Kontrola Państwowa; 2014, 59, 1(354); 35-48
0452-5027
Pojawia się w:: Kontrola Państwowa
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Zaniechanie prowadzenia audytu wewnętrznego – przesłanka naruszenia dyscypliny finansów publicznych
Abandonment of Internal Audit – Premises for Breaching Public Finance Discipline
Autorzy:: Bożek, Wojciech
Powiązania:: https://bibliotekanauki.pl/articles/416712.pdf
Data publikacji:: 2018-06
Wydawca:: Najwyższa Izba Kontroli
Tematy:: internal audit
public finance units
the discipline of public finances
Opis:: Internal audit has been present in the Polish legal system since 2002. However, the issues related to internal auditing have not been regulated in a comprehensive and precise way to date. In his article, the author assesses the completeness of the legal regulations and their usefulness in public finance governance, especially from the perspective of the responsibility set out in the Act of 17th December 2004 on public finance discipline breach. The legal comparative and analytical method has been used for the basic legal acts that regulate the issue, as well as the respective literature and judicature. The analysis also covers respective decisions taken by commissions dealing with cases related to public finance discipline breaches.
Źródło:: Kontrola Państwowa; 2018, 63, 3 (380); 8-19
0452-5027
Pojawia się w:: Kontrola Państwowa
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Zarządzanie finansami lokalnymi – jak JST radzą sobie z redukcją zadłużenia?
Management of Local Finances – How Local Self-Government Units Deal with Indebtedness Reduction
Autorzy:: Dobrowolski, Zbysław
Powiązania:: https://bibliotekanauki.pl/articles/416675.pdf
Data publikacji:: 2016-10
Wydawca:: Najwyższa Izba Kontroli
Tematy:: public debt
deficit of public finances
financial management of local overnment
indebtedness reduction
budget year
budget incomes
Opis:: The objective of the audit was to assess the activities undertaken by local self-government units (JSTs) related to observing the set indebtedness limits and to execution of selected budget incomes. The following audit areas have been set: whether JSTs properly financed the budget deficit and met their liabilities, whether they observed the indebtedness limits set by the law and fairly presented information of the level of debt, whether incomes from taxes and charges were obtained properly. It was decided that the audit would cover 11 out of 83 municipalities of the Lubuskie region, taking into account the level of their debt. NIK’s own studies have been supplemented with the analysis of the data obtained from the Regional Accounting Chamber in Zielona Góra, related to the financial situation of all JSTs in the region.
Źródło:: Kontrola Państwowa; 2016, 61, 5 (370); 90-101
0452-5027
Pojawia się w:: Kontrola Państwowa
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 4.

Tytuł:: Działalność kontrolna NIK a system dyscypliny finansów publicznych - rola Izby w utrzymaniu ładu finansowego państwa
NIK’s Audit Activity and the Public Finance Discipline System – Role of NIK in Ensuring the State’s Financial Governance
Autorzy:: Robaczyński, Wojciech
Powiązania:: https://bibliotekanauki.pl/articles/416347.pdf
Data publikacji:: 2019-02
Wydawca:: Najwyższa Izba Kontroli
Tematy:: jubilee
audit activities of NIK
public finances discipline
the Public Finance Act
violation of the Public Finance Act
public procurement
Źródło:: Kontrola Państwowa; 2019, 64, 1/I (384); 73-91
0452-5027
Pojawia się w:: Kontrola Państwowa
Dostawca treści:: Biblioteka Nauki

Artykuł

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