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Wyszukujesz frazę "budget year" wg kryterium: Temat

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    Wyświetlanie 1-2 z 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
    Tytuł:
    Differentia specifica ustawy budżetowej według Konstytucji Rzeczypospolitej Polskiej z 1997 r.
    Differentia Specifica of the Budget Act According to Polish Constitution
    Autorzy:
    Kowalski, Grzegorz
    Powiązania:
    https://bibliotekanauki.pl/articles/38711326.pdf
    Data publikacji:
    2005
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
    Tematy:
    budżet państwa
    ustawa budżetowa
    projekt ustawy budżetowej
    ustawa o prowizorium budżetowym
    rok budżetowy
    skrócenie kadencji parlamentu
    tryb ustawodawczy
    kontrola wykonania ustawy budżetowej
    generalny i abstrakcyjny charakter przepisów ustawy
    Budget
    the Budget act
    the Budget bill
    mini-budget act
    budgetary year
    shortening of the term of parliament
    legislative procedure
    a control of executing the Budget act
    general and abstract character of act regulations
    Opis:
    According to Polish constitution the Budget act is one of acts in genere. Nonetheless some features of the Budget act (also mini-budget act) which differ it from the other acts make this act special, clearly differing it from the others. The differences between usual acts and the Budget act concern, most of all, legislative procedure. Firstly, the Budget bill may be submitted into the Sejm only by the Cabinet. Secondly, passing this bill and submitting it for President's approval should occur within four months since submitting the bill to the Sejm. Otherwise, President may shorten the term of parliament. Thirdly, the Senate has only twenty, instead of thirty, days to examine the Budget act handed over by the Sejm. The Senate can't reject the Budget act as well. Fourthly, President has only seven, instead of twenty one, days to sign the act and he hasn't the power of veto (he can't veto this act). Fifthly, Constitutional Tribunal has only two months to pass a sentence on the Budget act accord with constitution. The Budget act has also exceptional content which determines as with content of many other acts and execution of their regulations, so with activity of governing body, especially executive one which executes the Budget act. The way in which execution of the Budget act is controlled is different as well. Controlling execution of the Budget act, the Sejm also controls simultaneously the Cabinet which is responsible for executing the Budget act. Moreover, not every regulation of the Budget act has general and abstract character which is typical for acts regulations. Finally, the Budget act is always passed for time determined by constitution in advance, that is for budgetary year which is the same as calendar year. Exceptionally it may go to effects for shorter time than budgetary year (mini-budget act). All those differences weigh in favour of treating the Budget act as a sui generis act. Nevertheless they don't justify treating the Budget act as a source of law different from other acts. In other words, the Budget act has the same force of law as other acts, occupying the same position in hierarchy of law sources.
    Źródło:
    Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL; 2005, 1, 1; 109-143
    1896-6365
    Pojawia się w:
    Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-2 z 2

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