Temat: Indebtedness - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Leasing zwrotny jako forma finansowania JST – wykorzystanie niestandardowych instrumentów finansowych
Leaseback as a Form of Financing of Local Self-Government Units – Use of Non-Standard Financial Instruments
Autorzy:: Cichocki, Hubert
Moser, Kamil
Powiązania:: https://bibliotekanauki.pl/articles/416879.pdf
Data publikacji:: 2016-02
Wydawca:: Najwyższa Izba Kontroli
Tematy:: leaseback
operating lease
indebtedness
local self-government unit
deficit servicing
Opis:: Since 2014, each local self-government unit is obliged to comply with the individual limit of allowed budget burden related to payments on deficit servicing, set out in Article 243 (1) of the Act on Public Finance. Many self-governments have already reached the threshold of the allowed indebtedness set by this indicator. As a result, local authorities of some self-governments decide to use financial operations that allow for circumventing this limit in order to use the EU funds from the new financial perspective for 2014-2020. Leaseback is one of these instruments.
Źródło:: Kontrola Państwowa; 2016, 61, 1 (366); 144-159
0452-5027
Pojawia się w:: Kontrola Państwowa
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

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

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