Ewidencja działalności podmiotu leczniczego a ryzyko przeoczenia nieprawidłowości w wydatkowaniu środków publicznych
Accounting of a healthcare unit vs. the risk of over- looking of irregularities in public money spending

Summary/Abstract: The article presents the issues of the relationship between organizational and legal form of healthcare unit and a form of accounting. It points out the risk of overlooking of irregularities in public money spending posed by accounting as tax revenue and expense ledgers. Using CAWI method the scale of the problem was illustrated based on the empirical study. Conclusions from the analysis of the legal regulations and the results of the survey indicate that there is a substantial potential risk of overlooking irregularities in public money spending.

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