Practical Problems of Giving Opinions by Regional Chambers of Accounting on the Possibility of Repayment of Obligations in Local Government Units

Authors

  • Marcin Tyniewicki University of Bialystok

DOI:

https://doi.org/10.12775/PBPS.2014.018

Keywords

public debt of local government units, the regional chambers of accounting, opinion on the possibility of repayment of the credit, loan or redemption of the securities

Abstract

Opinions of the regional accounting chambers on the possibility of repayment of the credit, loan or redemption of the securities by local government units have some specific features compared with the other opinions concerning the financial management of the local government. Firstly, they are only issued at the request of the unit that they concerned. Secondly, for the reason they relate to public debt issues, to some extent their content may be similar or “partial reproduction” of the standpoint of the regional chamber of accounting within already issued opinions referring to acts on budgetary planning process in local government units. The purpose of this article is to assess the legitimacy of issuing such opinions and to identify the relationship between the ordinances (resolutions) on the possibility of repayment of the credit, loan or redemption of the securities and provisions of local government budget.

References

Trykozko R., Ustawa o finansach publicznych. Komentarz dla jednostek samorządu terytorialnego, Taxpress, Warszawa 2010.

Salachna J.M., Istota i zakres oraz funkcje działalności opiniodawczej regionalnych izb obrachunkowych, [w:] M. Stec (red.), Regionalne izby obrachunkowe. Charakterystyka ustrojowa i komentarz do ustawy, Wolters Kluwer, Warszawa 2010.

Tyniewicki M., Ogólne zasady zaciągania zobowiązań przez inne niż Skarb Państwa jednostki sektora finansów publicznych, [w:] E. Ruśkowski, J.M. Salachna (red.), Finanse publiczne 2014. Komentarz praktyczny (z suplementem elektronicznym), ODDK, Gdańsk 2014.

State and Local Government Budget Law

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Published

2014-07-28

How to Cite

1.
TYNIEWICKI, Marcin. Practical Problems of Giving Opinions by Regional Chambers of Accounting on the Possibility of Repayment of Obligations in Local Government Units. State and Local Government Budget Law. Online. 28 July 2014. Vol. 2, no. 2, pp. 79-89. [Accessed 6 July 2025]. DOI 10.12775/PBPS.2014.018.

Issue

Vol. 2 No. 2 (2014)

Section

Articles

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