Pozycja prawna głównego księgowego jednostki sektora finansów publicznych i jej ewolucja
The legal position of the chief accountant of a unit public finance sector and its evolution

Summary/Abstract: The chief accountant of a unit public finance sector is one of the most important positions in each unit. The tasks of the chief accountant involve a great deal of responsibility, including criminal law. A special role is played by the chief accountant of the budget of a local government unit – the treasurer, whose activities affect public tasks for the local community. The object of the article is to present the legal position of the chief accountant of a public finance sector unit (formerly a budget unit) and its evolution over the years. The analysis of legal solutions shows that over the course of over 70 years, they have undergone more evolution than revolution. The catalogue of tasks assigned to the chief accountant has remained unchanged to this day with minor changes. The evolution should be seen in systemic issues and with the restitution of local government, as well as with Poland’s accession to the EU.

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