Disbursement of grants contrary to their purpose defined by the entity awarding the grants – a local government unit

Authors

  • Roman Fandrejewski Regionalna Izba Obrachunkowa w Gdańsku

Keywords:

public finance sector, public finance discipline, local government units budget, subsidies

Abstract

The purpose of this publication is to present the complexity of the problem with responsibility for violation of public finance discipline by persons, who represent entities outside of the public finance sector and receive subsidies from the local government units budget. The cause of this responsibility is disbursement of the grants contrary to their purpose. Avariety of adjudication committee judgments in cases of the breach of public finance discipline and the administrative courts decisions show the problem of responsibility of the beneficiaries of grants. The study provides a direction of necessary changes to the existing legal solutions in this area.

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References

Borowska K., Kościńska-Paszkowska A., Bolek T., Odpowiedzialność za naruszenie dyscypliny finansów publicznych. Komentarz, Warszawa 2012.

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Lachiewicz W., Odpowiedzialność za związane z dotacjami oświatowymi naruszenie dyscypliny finansów publicznych – problemy praktyki orzeczniczej [w:] Dyscyplina finansów publicznych. Podstawy i zakres odpowiedzialności, Talik A., Robaczyński W., Babczuk A. (red.), Warszawa 2015.

Lipiec-Warzecha L., Ustawa o finansach publicznych. Komentarz, Warszawa 2011.

Sawicka K., Akty prawa miejscowego w sprawie dotacji udzielanych z budżetu jednostkom samorządu terytorialnego jako przedmiot nadzoru regionalnych izb obrachunkowych [w:] Samorząd – finanse – nadzór i kontrola. XX-lecie regionalnych izb obrachunkowych, Krawczyk R.P., Stec M. (red.), Warszawa 2013.

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Published

26.06.2016

How to Cite

Fandrejewski, R. (2016). Disbursement of grants contrary to their purpose defined by the entity awarding the grants – a local government unit. Financial Law Review, 1(2), 67–82. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/940

Issue

Vol. 1 No. 2 (2016)

Section

Articles

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