Kontrola zarządcza w jednostkach samorządu terytorialnego w świetle polskich uregulowań prawnych
Management control in local government in the light of Polish legislature

Summary/Abstract: The public finance cannot be managed at both strategic and operational levels without developed control systems. A properly functioning, adequate for the needs and thus effective control system is one of the central elements of finance management, particularly that it plays a key role in risk management. Even though control is always secondary to planning (because it does not create a new reality), a control system alone cannot guarantee that a municipality will work efficiently, it undoubtedly increases the security of actions that the public sector undertakes according to the law and the accepted policy of development. Present public finance act of 2009 has significantly amended the functioning of control among local governments, introducing a new category of control activity (management control) in order to boost the effectiveness and rational use of public funds through the establishment of a thorough system effectively employing the mechanisms of broadly understood internal control. Laws imposing the obligation to evaluate the system by means of internal audit are not new. Internal audit in the units of territorial self-government was made mandatory by the public finance law of 2005, and the new laws only slightly modified its scope. Even so, still in 2005 many units did not have procedures for controlling the collection and expenditure of public funds and property management, and those developed were satisfactory, as reported by the Supreme Audit Office and Ministry of Finance. The above context emphasises the significance of the subjects being raised. The change made to the management control legislation have caused that our theoretical knowledge and experience of integration between management control systems and audit within local government are still limited. This knowledge has to be expanded for better understanding of the essence of management control as a tool for evaluating the management control system in units of territorial self-government.

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