The importance of management control in the implementation of public tasks by local government
The importance of management control in the implementation of public tasks by local government

Summary/Abstract: The concept of management control in the Polish legal system has been implemented togetherwith the amendment to the provisions of the Public Finance Act of 27 August 2009. The essence ofmanagement control concerns a different view of local government decision-makers on managerialactivity in public administration. Management control solutions contribute to increasing the quality,efficiency and effectiveness of public services. In the activities of local government units, theconcept of management control may also contribute to the self-improvement of local governmentadministration.The main purpose of the article is an attempt to assess and demonstrate the functioning ofmanagement control in local government units in Poland. The practical goal was to illustrate thesolutions that local government decision-makers can implement to design management controlsystems in offices. The research hypothesis is as follows: The effective implementation of publictasks by the local government depends on the quality of the management control system. Thehypothesis was verified by means of an electronic questionnaire.The research conducted demonstrated that the proper functioning of management controldepends on the involvement of the head of a local government. A helpful instrument in assessingmanagement systems is the use of internal audit. The research results illustrated that an obligatoryaudit commission is of little importance in ensuring the efficiency of management systems in localgovernment administration. As for risk management, respondents pointed out that the main barrierto achieving this goal of management control is, unfortunately, a lack of a uniform risk managementmethodology in the public sector.

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