Financial Corrective Procedure of the Local Government Unit – Selected Interpretation Problems

• Main Author: Joanna M. Salachna
• Format: Article
• Language: Polish
• Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2014-03-01
• Series: Prawo Budżetowe Państwa i Samorządu
• Subjects: local government units; financial corrective procedure; set a budget
• Online Access: http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.001

The new regulation on financial corrective procedure of the local authority, introduced at the end of December 2013, are imperfect and imprecise. There are many interpretation problems that arises during local government unit's budgetary procedure and supervising procedure conducted by Regional Audit Chamber. The article discusses the most important of them. Some of the problems can be removed through the use of simple interpretation. Unfortunately, there remain a significant lacks of correlation of the provisions of various laws – e.g. Act on Public Finance, Act on Regional Audit Chambers. It must be noted with regret that the legislature has not provided the elimination of these lacks in a recently proposed amendment of the regulations.