Les dépenses dès budgets territoriaux

Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej naukę

Opinion on the possibility of establishing a provision allowing local self‑govern‑ ment units to give financial aid out of their budgets in the form of grant‑in‑aid for the General Directorate for the National Roads and Motorways (Opinion prepared on January 7, 2013 on the request of the Bureau of Research of the Chancellery of the Sejm)

The opinion provides legal analysis of the possibility of existence, in the national legal system, of a provision permitting local self‑government units to offer financial aid out of their budgets for General Directorate for the National Roads. The author claims that introducing such a regulation would infringe Article 166 (1) of the Constitution of the Republic of Poland

Opinion on financing costs of transport for children to non‑public schools from the financial means transferred by the commune to NGO operating educational institution

The answer to the following question: ‘Is it possible, pursuant to the applicable laws, to finance the costs related to the transport of children to an independent primary school (petrol, driver’s remuneration, the purchase and maintenance of the school bus) from the educational subsidy granted by the commune to a non-governmental organisation running such a school’? In the first part of her statement the author indicates the differences between the educational part of the general subsidy obtained by communes from the state budget and the grants given to schools run by non-governmental organisations from the budgets of the communes. Mistaking these two transfers is one of the reasons for misunderstandings with regard to the manner the grants given to schools are used. In the second part the author, on the basis of the interpretation of the legal provisions in force, expresses the opinion that a school run by a non-governmental organisation may not allocate the grant obtained from the budget of the commune to cover the costs of transporting children to such a school

Opinion on the conformity with law of a draft Budget Act for 2013 in relation to educational part of general subsidies for local self‑government units – part 82 of the State budget (Opinion prepared on November 5, 2012 on the request of the Bureau of Research of the Chancellery of the Sejm)

The author presents an analysis of the method of calculation of the amount of money appropriated for educational part of general subsidies in the draft Budget Act for 2013, in the context of Article 28 (1) of the Act on Revenues of Local Self‑government Units. In her view, that method is consistent with the above mentioned provision. She also argues that, even if the amount declared to the Tripartite Committee on Social and Economic Affairs, this cannot be considered as an important defect, so it would provide an independent basis for declaration of inconsistency of the statute with Polish Constitution

Opinion on the admissibility of funding (subsidizing) church projects other than historic monuments by self‑government entities, including by participatory budgeting

The author notes that under applicable law the local self‑government unit may provide financial support for church projects involving the reconstruction of historic monuments, as laid down in the Act on the Protection of Cultural Property. However, it is not clear whether they can support the construction, extension, reconstruction of chapels aimed at creating conditions for the operation of special pastoral service in local medical establishments and nursing units. However, funding of other church projects out of the budgets of self‑government units, including the construction and development of churches, is not allowed. The author points out that in the event that during the public consultation in the local community residents have chosen to implement projects (tasks), which are not related to the tasks of the municipality, this does not bear a duty to recognize them in the draft budget or local self‑government or in the approved budget. If the local self‑government authorities have taken such a decision, the regional chamber of audit should declare it null and void, due to non‑compliance with the law

Les reserves budgetaires dans les pays socialistes

Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej naukę

An answer to the question “Whether the expenditure referred to in Article 4 para. 3 of the Act on Protection of Health against the Consequences of the Use of Tobacco and Tobacco Products are fixed expenditure?”

According to the author’, the wording of Article 4 para. 3 of the Act on Protection of Health against the Consequences of the Use of Tobacco and Tobacco Products is flawed and, for that reason it cannot be properly applied in practice. In this situation it is difficult to expect legal liability of any public authority for the proper planning of expenditure for the relevant program and its execution the state budget. She claims that Article 4 para. 3 of the Act should be defined properly in such a way as to allow us to answer the above question

Opinion on the interpretation of Article 90 para. 3 of the Act of 7 September 1991 on the Educational System and the question of the acceptability of an adjustment of accounts on the use of grants

The author provides an analysis of the phrase “the closest municipality or district”, which appears in Article 90 para. 3 of the Act and points out – following the Supreme Administrative Court – that it has the traits of a vague concept and does not always have to mean a neighboring (the closest) municipality or district. It may also refer to the municipalities with similar demographic or economic characteristics. In addition, it was pointed out that the correction of the annual settlement of grants provided by the local government unit for a private school under the provisions of the Tax Code are not permitted

Opinion on the possibility of change after 30 September of the year preceding the financial year of the content of the application submitted by sołectwo [rural administration unit] on the basis of Article 4 of the Act of 20 February 2009 on the Sołectwo Fund, in the light of the Act of 27 August 2009 on Public Finances and the Act of 8 March 1990, the Gmina Self-G overnment, in connection with the amendment to Article 4 of the Act on the Sołectwo Fund as contained in the bill published in Sejm Paper No 1755

The subject of this opinion is to analyze certain provisions of the Deputy’s bill amending the Act on the Sołectwo [Rural Administration Unit] Fund (Sejm Paper No. 1755) allowing the change of the content of the sołectwo’s application after 30 September of the year preceding the financial year and governing the corrective actions on the sołectwo’s application. According to the author, the proposed provisions are not sufficiently precise and are not well synchronized with the provisions of the Public Finance Act. Moreover, the regulations contained in the bill are also, in her opinion, incomplete. Serious doubts are raised also by weakening the position of wójt [rural gmina leader] (mayor, president of the city) which is the executive body of gmina [municipality] and the organ preparing a draft budget of gmina and, then, executing it and – for that reason – responsible to sołectwo which is an auxiliary unit of gmina