Ewolucja systemu kontroli wewnętrznej w jednostkach samorządu terytorialnego na przestrzeni 25 lat samorządności w Polsce

Budzeń, Daniel

doi:10.14746/rpeis.2015.77.3.20

10.14746/rpeis

2015

DOI: 10.14746/rpeis.2015.77.3.20

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Ewolucja systemu kontroli wewnętrznej w jednostkach samorządu terytorialnego na przestrzeni 25 lat samorządności w Polsce

Daniel Budzeń

Abstract: Ewolucja systEmu kontroli wEwnętrznEj w jEdnostkach samorządu tErytorialnEgo na przEstrzEni 25 lat samorządności w Polsce i. wstępRok 2015 jest rokiem jubileuszowym z dwóch powodów. Po pierwsze w Polsce obchodzimy 25-lecie istnienia samorządności, a po drugie mija 5 lat od wdrożenia kontroli zarządczej w sektorze publicznym. Jest to dobry moment, aby podsumować ten okres w odniesieniu do kontroli wewnętrznej w samorzą-dach, począwszy od 1990 r.Kontrola wewnętrzna na przestrzeni minionych lat znacznie ewoluował… Show more

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The Concept of Financial Control of Communes Based on the Experience of Poland

Belya

Storonyanska

2021

Economic and Regional Studies / Studia Ekonomiczne I Regionalne

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Subject and purpose of work: The subject of the study are the elements of the Ukrainian financial control system. A combination of those elements enables formulating a concept which is directed at financial control of communes. The purpose of the study is identifying main directions of modernization of the Ukrainian financial control system over self-government units. Materials and methods: This study provides an analysis of government data and commercial statistics based on official studies, evaluation reports, program documents, website data, open research papers and promotional materials. The main elements and European experience that, in the author’s opinion, are necessary for the construction of an effective finance control system of communes have been used in the construction of the concept of financial control over communes. Results: The key elements of the system of financial control over local self-government units of Poland are revealed. The improvement of financial control over communes in Ukraine and a number of organizational, economic and legal steps to optimize financial control at the local level are proposed. Conclusions: The article presents the main principles, measures and steps functioning in Polish financial control,which constitutes the basis for the formulation of a model of local finance control in Ukraine.

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The Concept of Financial Control of Communes Based on the Experience of Poland

Belya

Storonyanska

2021

Economic and Regional Studies / Studia Ekonomiczne I Regionalne

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Features and Problems of Public Control Over the Implementation of Local Budgets of Territorial Communities: According to the Results of Sociological Assessment

Storonyanska¹,

Belya²

2021

WOF

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Introduction. The decentralization reform, which began in 2014, aims not only to change the administrative structure of Ukraine, but also to change the budget system, which leads to an increase in potential risks of inefficient use of budget funds. To minimize the negative consequences of such risks, the public that is most interested in achieving the goals set by the local community budget should be used. The purpose of the article is to identify the features of the implementation of public control over the use of resources of local budgets in the territorial communities of Ukraine. Methods. The study used methods of analysis and synthesis to study the tools of public scrutiny and surveys to identify the views of civil society activists and experts on public scrutiny during decentralization reform. Results. The levels and tools of public control over the implementation of local budgets of amalgamated communities were identified in this work. There are four levels: information, consultation, dialogue, partnership. Emphasis is placed on the main instruments of public scrutiny, which include: public hearings, elements of e-democracy, advisory bodies, public councils and local elections. The results of a sociological survey (by conducting a survey) of public activists and specialists in the field of local finance in Lviv and Kharkiv regions are presented. According to most respondents, NGOs have more opportunities to control the spending of local budgets. The expediency of public control over local budgets was supported by the majority of respondents. Discussion of the use of budget funds, according to most respondents, is the most effective tool for public participation. The main problems, according to the survey, in the process of using budget funds are the low level of transparency of budget planning and implementation, as well as low efficiency of filling and spending budget funds. According to the results of the study, a number of obstacles to public control over the effective use of budget funds were identified. Descussion. Further research on public control over the observance of the budgets of territorial communities should focus on the legal features of such measures, as well as the prospects for the use of the tools defined in the article in the future.

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European experience as a tool for solving problems of public control in Ukraine

Belya

Kloba

Lapishko

2022

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Nowadays, society is increasingly interested in the work of local authorities and administration. Decentralization reform in Ukraine has not solved significant problems that hinder the strengthening of community control over local self-government. This article aims to find analogues of EU decisions to solve Ukrainian problems in terms of implementing public control. To address this goal, a comparative analysis of the experience of the EU and Ukraine, and the object of study are examples of the application of public control in the EU and Ukraine. Solving problems with data openness can be implemented through open meetings, maximum disclosure of information, and active use of the community website. The problem of fraud and inefficient use of budget funds can be solved by involving public organizations in inspections of government agencies. Making a mandatory conclusion from the community (for management decisions at the strategic level) will take into account their interests in the future. Especially the communities of Ukraine should pay attention to compliance with the requirements for web pages and reliability, completeness of information on them, which will allow the community to control the activities of local governments including financial control.

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Ewolucja systemu kontroli wewnętrznej w jednostkach samorządu terytorialnego na przestrzeni 25 lat samorządności w Polsce

Cited by 3 publications

References 0 publications

The Concept of Financial Control of Communes Based on the Experience of Poland

The Concept of Financial Control of Communes Based on the Experience of Poland

Features and Problems of Public Control Over the Implementation of Local Budgets of Territorial Communities: According to the Results of Sociological Assessment

European experience as a tool for solving problems of public control in Ukraine

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