Kontrola zarządcza w jednostkach samorządu terytorialnego – zarys problemu
Journal Title: Zeszyty Naukowe Zbliżenia Cywilizacyjne - Year 2018, Vol 0, Issue 1
Abstract
Management control has been defined in the Public Finance Act 2009 with effect from January 2010. Replaced the earlier concept of financial control. In line with article 68 of the Public Finance Act, management control in public finance sector bodies is generally a step taken to ensure that objectives and tasks are implemented in a lawful, efficient, cost effective and timely manner. Management control is not limited to procedures, instructions and executive orders. The effectiveness of management control depends to a large extent on the way in which individuals perform their obligations. The legal provision cited here draws its source of management science in combination with the teaching of administration. Generally, the control is understood as a study of the compliance of the existing condition with the postulancy state, determination of the extent and causes of discrepancies, and transmission of results of this determination, and sometimes the resulting dispositions both to the controlled entity and to the organizationally superior entity.
Authors and Affiliations
Elżbieta Jankowska
Keywords
Related Articles
- EP ID EP485994
- DOI 10.21784/ZC.2018.006
- Views 66
- Downloads 0
Prace komisji stałych rad miejskich na przykładzie Komisji Oświaty i Spraw Społecznych Rady Miejskiej w Miłomłynie (2014–2016)
The following publication has analyzed the operations of the Education and Social Committee of the city council in Miłomłyn between 2014-2016. The main source of information about the scope of the Committee work and the...
Analiza rozwoju społeczeństwa obywatelskiego przy zastosowaniu kapitału społecznego na przykładzie Polski i USA
The topic of this article is civil capital and its influence on a civil society development. The goal of this paper is to answer if the civil capital is an important factor of the civil society and its diversity among th...
Nauczanie przez sztukę jako metoda wychowawcza i terapeutyczna dzieci zdrowych oraz dotkniętych niepełnosprawnością intelektualną
This article refers to the idea of creativity in reference to people with in¬tellectual disabilities. With the growing interest in a variety of educational methods there appeared many opportunities for the active educati...
Od redakcji
brak
Edukacja i informacja elementem ochrony dziedzictwa narodowego na przykładzie archiwów państwowych. Refleksje nad problemem
According to the Constitution of the Republic of Poland 1997, it is the responsibility of the state to preserve and safeguard the national heritage. The issue of national heritage protection can be also found in document...