Uwarunkowania efektywności systemu kontroli gospodarki finansowej jednostek samorządu terytorialnego
Conditionality of the system of control of the financial economy of selfgovernment units

Summary/Abstract: Purpose – presenting selected results of our own research, which showed actual effectiveness of financial management systems of local self-government units located in Świętokrzyskie voivodeship. Methodology of the study – the study was carried out using several research tools. Obtaining numerical data for evaluation and subsequent interpretation was possible through the use of a survey questionnaire. In addition to the information, 40% of the surveyed units were interviewed with respondents. The result – the results obtained and then their analysis allows to present objective information about the effectiveness of the established control systems in the operation of the financial economy of local government units. Originality /Value – presented conclusions extend the state of knowledge about the efficiency and effectiveness of established control mechanisms in the operation of local government financial management. In addition, the article concludes with recommendations that can be implemented at practical level to improve the functioning of control systems, thereby reducing the risk of.

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