Podmioty odpowiedzialne za funkcjonowanie i ocenę kontroli zarządczej
Entities responsible for functioning and assessment of the management control.

Summary/Abstract: : Purpose — The major objective of this article is to analyse a scope of responsibility to be faced by entities that perform management control (heads of institutions, chief accountants and other employees) or that evaluate the management control in question (internal auditors). Design/Methodology/approach — In the article the following methods are employed: analyses of legal regulations related to public finance and to functioning of particular institutions of the public finance sector, and relevant literature studies that are based on domestic book and article publications. Findings - The article is a synthesis of a part of the following scientific research ('Research Potential'): „Analyses and assessments of the way management control functions in institutions of the public finance sec- tor" carried out in the period of 2013—2014. Originality/value - The research that was carried out in order to analyse and assess the way management control functions in institutions of the public finance sector allows for concluding that heads of institutions face overall responsibility for the way management control functions in the institutions in question. This responsibility cannot be delegated to chief accountants and/or internal auditors and other employees. However, it is necessary to note down that that this process refers in fact to the whole organisation and its employees.

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