ELEMENTY KONTROLI ZARZĄDCZEJ PRZEDMIOTEM SAMOOCENY GOSPODARKI FINANSOWEJ JEDNOSTEK SAMORZĄDU TERYTORIALNEGO
ELEMENTS OF MANAGEMENT CONTROL SUBJECT OF SELF-MANAGEMENT OF FINANCIAL ECONOMY OF LOCAL SELF-GOVERNMENT UNITS

Summary/Abstract: The efficient operation of local government units (LGUs) is largely dependent on a properly organized management control system. Achieving rational assurance about the effectiveness and efficiency of the management system in most local government units is done using the self-assessment process. It is a tool by means of which, in a short period of time, the management staff obtains information allowing to formulate general conclusions on the status of control mechanisms in the cross-section of individual elements of management control. The aim of the article is to present selected results of surveys on the implementation of self-assessment in the operation of JST financial management. The research was carried out in 2017 in all local government units in Poland using an electronic questionnaire. The evaluation of the results obtained from the own study was preceded by a short description of the elements forming the management control system as well as an explanation of the essence of the self-assessment process in the management of the public organization.

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