Rola Skarbnika w zakresie prowadzenia gospodarki inansowej przez jednostkę samorządu terytorialnego
The role of treasurer in financial management of local government unit
Author(s): Marek MierzwaSubject(s): Government/Political systems, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: community; financial management of local government unit; accountancy; treasurer; budget resolution;
Summary/Abstract: Proper implementation of local government units’ duties requires effective financial management for which treasurer is primarily responsible. His tasks are, among other things, accounting management, disposition of funds, preliminary control of business and financial operations accordance with financial plan, preliminary control of completeness and diligence of documentary regarding business and financial operations. The aim of the article is to present position of treasurer in local government unit by description of qualifications that has to be met by candidates to this position, characterization of competences and determination of scope of liability for entrusted responsibilities.
Journal: Studenckie Zeszyty Naukowe
- Issue Year: 22/2019
- Issue No: 41
- Page Range: 85-95
- Page Count: 11
- Language: Polish