Język Polski
English
Published
:
2011-10-30
Management Control in a Public Educational Institution
Miron Michniak
Abstract
The duty of management control in financial unit sectors was introduced in August 2009 by a new Public Finance Act. This applies to all types of public educational institutions. The article presents the general procedures of management control and their objectives. It presents the legal aspects of implementing the management control, which replaces the current internal control, and it applies to all sectors of the institutions activity. At the same time, the educational institutions' teaching supervision is governed by separate regulations which apply along-side the Management control. Thus, the management control is evident in the implementation of good practice in day-today procedures and the headmaster can control performance in line with the separate regulations. These specific educational regulations present difficulties in the development of management control in these settings, most often caused by lack of understanding of their purpose and the standards of controls required. Separate planning and realization of management control and academic supervision enables public to see a better picture of the work of educational outposts - both for the range of activities and value for money.(original abstract)Keywords:
Local government finance, Internal control, Education system, Management controlDetails
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Authors
Citation rules
Michniak, M. (2011). Management Control in a Public Educational Institution. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 37(37). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1394