| Autor: Magdalena Rogus | 113 |
Strony: 113-116
pełen tekst
FUNCTIONING OF MANAGEMENT CONTROL OF LOCAL GOVERNMENT IN ESTIMATE OF THE SUPREME CHAMBER OF CONTROL
Summary
In 2011 the Supreme Audit Office carried out an inspection concerning the functioning of the management control domain in twenty chosen units of the local government. Only 20% of the managers of the inspected units had performed the duty resulting from the Public Finance Law, i.e. they had established and introduced the management control. The remaining units received a negative evaluation of the inspected activity. The organizational solutions introduced in the communes took into account the standards of the management control within a limited scope. This article presents the results of monitoring the functioning of the management control system for 2010, units of local government carried out by the Supreme Chamber of Control.
pełen tekstFUNCTIONING OF MANAGEMENT CONTROL OF LOCAL GOVERNMENT IN ESTIMATE OF THE SUPREME CHAMBER OF CONTROL
Summary
In 2011 the Supreme Audit Office carried out an inspection concerning the functioning of the management control domain in twenty chosen units of the local government. Only 20% of the managers of the inspected units had performed the duty resulting from the Public Finance Law, i.e. they had established and introduced the management control. The remaining units received a negative evaluation of the inspected activity. The organizational solutions introduced in the communes took into account the standards of the management control within a limited scope. This article presents the results of monitoring the functioning of the management control system for 2010, units of local government carried out by the Supreme Chamber of Control.