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Wyświetlanie 1-9 z 9
Tytuł:
La nouvelle loi sur la Chambre suprême de contrôle
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/43358047.pdf
Data publikacji:
1995-12-31
Wydawca:
Polska Akademia Nauk. Instytut Nauk Prawnych PAN
Tematy:
Council of Ministers
Supreme Chamber of Control
Polska
Supreme Court
constitutional court
president
middle school
procedure
control
Opis:
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.
Źródło:
Droit Polonais Contemporain; 1995, 1-4; 93-104
0070-7325
Pojawia się w:
Droit Polonais Contemporain
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Relacje między NOK i parlamentami – konferencja w Czarnogórze
Relations between SAIs and Parliaments – Conference in Montenegro
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416457.pdf
Data publikacji:
2014-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Supreme Audit Institutions
European Court of Auditors
Opis:
The conference was organised in November 2013 by the Network of the Supreme Audit Institutions (SAIs) of the EU Candidate and Potential Candidate Countries (Albania, Bosnia and Herzegovina, Macedonia, Montenegro, Serbia and Turkey) and the European Court of Auditors, with significant support from SIGMA. The objective of the conference was to exchange information and to establish closer relations between SAIs and parliaments: this goal was achieved by the participation of high rank representatives of these bodies, important presentations, lively discussions and informal contacts. Despite differences between individual countries, representatives of SAIs and parliaments unanimously agreed that their institutions need to cooperate, as it is a prerequisite for accountability of the public administration.
Źródło:
Kontrola Państwowa; 2014, 59, 1(354); 149-153
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kontrola wykonania budżetu Unii Europejskiej
Audit of the execution of the EU budget
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/417132.pdf
Data publikacji:
2014-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
annual report
EU budget
European Court of Auditors
Opis:
In its annual report on the EU budget published on 5 November 2014, the European Court of Auditors (ECA) warns that the budget system is too focused on just getting funds spent and needs to place more emphasis on achieving results. As independent auditor, the ECA signed off the 2013 accounts of the European Union, but stresses that the management of EU spending is not yet good enough overall − either at EU level or in the Member States.
Źródło:
Kontrola Państwowa; 2014, 59, 6 (359); 58-61
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Aktualne tematy dyskusji między NOK - Kraje Grupy Wyszehradzkiej
Current Issues Debated Among the Supreme Audit Institutions of the Visegrad Countries
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416558.pdf
Data publikacji:
2014-10
Wydawca:
Najwyższa Izba Kontroli
Tematy:
SAIs
European Court of Auditors
cooperation
international accounting standards
Opis:
The main topics of the latest meeting of the Heads of the Supreme Audit Institutions of Austria, the Czech Republic, Hungary, Poland, Slovakia and Slovenia were the following: cooperation between national Supreme Audit Institutions with the European Court of Auditors in the audit of issues related to EU matters, international accounting standards for the public sector, and the audit planning process. Other issues debated on included monitoring and analysis of fiscal processes and SAIs’ role in this regard, self-assessment of SAIs in the area of information technology application, a discussion within UN agencies on the strengthening of independence and institutional capacity building of SAIs in the process of the improvement of public accounting systems.
Źródło:
Kontrola Państwowa; 2014, 59, 5 (358); 124-132
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Współpraca ETO i NOK państw Unii w prowadzeniu kontroli
Cooperation between the European Court of Auditors and SAIs of European Union Member States in Audits
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/417164.pdf
Data publikacji:
2018-12
Wydawca:
Najwyższa Izba Kontroli
Tematy:
European Court of Auditors
ECA
SAI
audits
EU
ECA and SAI cooperation
Opis:
The mandate of the European Court of Auditors (ECA) and Supreme Audit Institutions (SAIs) of the European Union Member States – with regard to auditing of the management and utilisation of EU funds – overlap to some extent. The ECA and SAIs also partially share the stakeholders – the citizens of the European Union. As a result, cooperation of these bodies seems natural. In his article, the author presents the main areas of cooperation between the ECA and SAIs: participation of SAIs in the Court’s audit visits in the Member States, the activities aimed to mitigate the risk of duplicated audits, and cooperative audits.
Źródło:
Kontrola Państwowa; 2018, 63, 6 (383); 46-74
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Prezentacja doświadczeń Europejskiego Trybunału Obrachunkowego w Polsce – wzmocnienie współpracy ETO i NIK
Presentation of Experience of the European Court of Auditors in Poland – Strengthening Cooperation between the ECA and NIK
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416578.pdf
Data publikacji:
2015-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
European Court of Auditors
Cooperation between the ECA and NIK
EU budget
public funds management
Opis:
In April 2015, a delegation of the European Court of Auditors, which is one of the seven European institutions, paid a visit to Poland. The main topics discussed during the visit included effective supervision of the public finance, experience of the ECA in the field of improving European and national public audit systems, the promotion of the role of the ECA in improving the management of funds from the EU budget, and strengthening cooperation with the Supreme Audit Office of Poland. The visit can be regarded as an important source of opinion and information. The Polish participants of the meeting had an opportunity to get acquainted with the work of the ECA and its results, with the activities aimed at improving the public funds management process, as well with the main areas of risk related to the management of the European budget.
Źródło:
Kontrola Państwowa; 2015, 60, 3 (362); 24-45
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
New Trends in the Works of Supreme Audit Institutions : Inspired by the ECA’s Audit
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2041340.pdf
Data publikacji:
2020-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Supreme Audit Institutions
SAIs
SAI work trends
European Court of Auditors
ECA audit
conducting public consultations
Opis:
In his article, the author presents several elements of the practices of Supreme Audit Institutions (SAIs): a multiannual audit strategy, selection of non-routine audit topics, informing the public about planned audits or audits in progress, or giving citizens an opportunity to contribute to audits. These illustrate new trends in the works of some SAIs. The inspiration for the article came from the audit conducted by the European Court of Auditors on the performance of public consultations by the European Commission.
Źródło:
Kontrola Państwowa; 2020, 65, 3 (392); 28-46
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Publiczne informowanie o realizacji zaleceń z kontroli - praktyka Izby Obrachunkowej Austrii
Informing the Public About Implementation of Audit Recommendations – Practice of the Austrian Court of Audit
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2143177.pdf
Data publikacji:
2022-04
Wydawca:
Najwyższa Izba Kontroli
Tematy:
Izba Obrachunkowa Austrii
zalecenia wynikające z kontroli
najwyższe organy kontroli
kontrola publiczna
kontrola państwowa
Austrian Court of Audit
audit recommendations
Supreme Audit Institutions
public audit
state audit
Opis:
Głównym celem najwyższych organów kontroli (NOK) jest przyczynianie się do sprawnego funkcjonowania państwa i ułatwianie obywatelom jego oceny. W praktyce efektywność i użyteczność NOK zależą przede wszystkim od stopnia realizacji zaleceń wynikających z kontroli. Poza trybunałami obrachunkowymi, NOK nie mogą do tego zobowiązać kontrolowanych, wykorzystują zatem czynniki, na które mają wpływ, takie jak m.in. trafny wybór tematów kontroli, rozległa wiedza i doświadczenie kontrolerów czy dobra komunikacja z innymi organami państwa, obywatelami i środkami masowego przekazu. Izba Obrachunkowa Austrii w ostatnich latach rozwinęła system publicznego informowania o stanie realizacji swoich zaleceń. Artykuł przybliża jego funkcjonowanie i wskazuje, jak wpływa na stopień ich wdrażania.
The main objective of Supreme Audit Institutions (SAIs) is to contribute to efficient operations of the state, and to support citizens in its evaluation. In practice, the efficiency and usefulness of SAIs depend, in the first place, on the extent to which audit recommendations are implemented. SAIs other than courts of audit cannot oblige their auditees to do so, so they use impactful factors, such as, among other, proper selection of audit topics, deep knowledge and experience of auditors, and good communication with other state bodies, citizens and the media. Over the last years, the Austrian Court of Audit has developed a system for publicly inform about the extent of its recommendations implementation. In his article, the author discusses its functioning, and indicates how it impacts the stage of recommendations implementation.
Źródło:
Kontrola Państwowa; 2022, 67, 2 (403); 164-172
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Międzynarodowa aktywność NIK w Unii Europejskiej – nowy art. 12a ustawy o NIK
International Activity of NIK in the European Union – New Article 12a of the Act on NIK
Autorzy:
Mazur, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/416555.pdf
Data publikacji:
2014-06
Wydawca:
Najwyższa Izba Kontroli
Tematy:
participation of NIK in international audits
cooperation of NIK with the European Court of Auditors
activity of NIK in the forum of the Contact Committee of the Heads of the EU SAIs
Opis:
In his article, the author presents: (1) the participation of NIK in international audits (interpretation of new Article 12a of the Act on NIK that clearly sets out the right to conduct such audits; types and examples of such audits; advantages of international auditing); (2) the cooperation of NIK with the European Court of Auditors – ECA (participation of NIK auditors in ECA missions in Poland; NIK’s attempts to initiate collaboration with the ECA in conducting audits of the use of EU funds; cooperation with the Polish member of the ECA); (3) the activity of NIK in the forum of the Contact Committee of the Heads of the EU SAIs. In conclusions, the article emphasises that NIK should, as best as possible, perform its tasks related to a Supreme Audit Institution of an EU Member State.
Źródło:
Kontrola Państwowa; 2014, 59, 3(356); 10-36
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-9 z 9

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