Nadzór regionalnych izb obrachunkowych nad podstawową jednostką samorządu terytorialnego

Abstract

The article categorises the selected aspects of the institution of the Regional Accounting Chambers, which exercise the supervision over the financial matters of the basic unit of the local government. The analysis undertakes the issue of the genesis of the Regional Accounting Chambers as the one constituting the consequence of the regime changes and reforms, which emerged in Poland after 1989. Further, the purpose of the article is to discuss the operation of this institution in the scope of the supervisory proceedings following a resolution or an order delivered by the Gmina authorities obliged. The attempts to specify an exclusive definition of the supervision as well as to define the conceptual scope of the “financial matters“ constitute a separate aspect of studies. Another subject of the publication which the authors introduce is the direct application od the Constitutional regulations while taking into account the legality criterion. The article includes both an analysis of the Regional Accounting Chambers’ functioning prepared on the basis of analysing the examples of the Chambers in Białystok and Gdańsk, as well some suggestions of legal solutions.