The systemic position of the local government treasurer in the terms of labor law, public finance law and the act on local government employees
The systemic position of the local government treasurer in the terms of labor law, public finance law and the act on local government employees

Summary/Abstract: Pursuant to the provisions of the Act of August 27, 2009 on public finances, the chief accountant of a public finance sector entity is an employee to whom the manager of the entity entrusts duties and responsibilities in the scope of keeping the entity's accounting, executing cash orders, and performing preliminary control of the compliance of economic operations. and financial with the financial plan, completeness and reliability of documents regarding economic and financial operations. Therefore, entrusting the function of an accountant consists of two elements: entrusting duties and, consequently, responsibility in this respect. The chief accountant is therefore an employee of the entity. The provisions of both the Act on Public Finance, Local Government Employees and the Labor Code apply to it. Recognizing the relevant legal regulations is important when answering questions and problems related to the performance of the function of treasurer (chief accountant). The treasurer's actions are a consequence of the statutory tasks assigned to him and the function entrusted by the unit manager. The function of treasurer of a commune, district or voivodeship is an obligatory function. The head of the unit cannot entrust the tasks specified in the Public Finance Act to a functional employee other than the treasurer. Exceptions in this respect cannot lead to the transfer of financial matters to another organizational unit within the office structure.

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