Prawne uregulowania kontroli zarządczej w jednostkach samorządu terytorialnego
Legal regulations of the management control in local government units

Summary/Abstract: The main act among legal regulations of management control is the one from day 27-th.08.2009 year about public finance, other regulations include dispositions and standards of control management issued by the Minister of Finance. The management control cannot be equated with financial control, it concerns all of areas of activity of local government units, it is a very dynamic process that must constantly be adapted to organizational changes. All regulations present guidelines for the management control system in local government units, guaranteeing simultaneously liberty in the selection of method and fitting of this process to individual requirements and specific activities of the local government units. This article presents main problems the management of local government with all regulations of management control.

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