Published : 2013-08-30

Managerial Control in Terms of Supervision of Organisational Units in Voivodeship Governmen

Michalina Domańska-Zabawczuk



Abstract

In 2009 the Minister of Finance introduced the term of "internal control" into the Polish legal order, which was specified as all actions undertaken to ensure the implementation of goals and tasks in a legal, effective and economical way with the deadlines observed. The Minister of Finance also specified the standards of internal control for the units of the public finance sector. This framework for the creation of management and control systems in contemporary administration specifies, among others, the requirements for the functioning of supervision over organisation units. Internal control, as related to supervision, should be established taking into account the standards already enforced in an adequate, effective and efficient way. First and foremost, functional relationships among subordinate and supervising units should be taken into consideration as specified in law regulations.(original abstract)

Keywords:

Public finance, Supervision, Management control, Local government finance, Public finance sector



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Domańska-Zabawczuk, M. (2013). Managerial Control in Terms of Supervision of Organisational Units in Voivodeship Governmen. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 49(4). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1198

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Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
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Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

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