12 - Czytelnia Czasopism on-line

SPIS TREŚCI
ARTYKUŁY
Beata Filipiak, Marek Dylewski
Kontrowersje związane ze sporządzeniem wieloletniej prognozy finansowej JST
w związku z wdrożeniem budżetu zadaniowego.................................................................5
BUDŻET
Wanda Pełka
JESSICA jako innowacyjny mechanizm finansowania rewitalizacji
obszarów miejskich w Polsce ...........................................................................................18
PODATKI I OPŁATY LOKALNE
Ryszard Szarek
Problematyka stosowania ulg w spłacie należności wynikających
z nałożonych mandatów karnych .....................................................................................27
NADZÓR I KONTROLA
Grzegorz Czarnocki
Wyniki działalności nadzorczej regionalnych izb obrachunkowych w 2009 r.
na tle lat 2007–2008 ....................................................................................................... 34
MIENIE I ZAMÓWIENIA PUBLICZNE
Jarosław Balcewicz
Spełnianie warunków udziału w postępowaniu o zamówienie publiczne
przy wykorzystaniu innych podmiotów ....................................................................................42
DYLEMATY
Rafał Trykozko
Wydatek wykonany w ramach funduszu sołeckiego a kwestia zmiany wniosków
w roku realizacji funduszu ...............................................................................................46
ORZECZNICTWO
Zwolnienie z podatku od nieruchomości lotnisk użytku publicznego (glosa do wyroku
WSA w Olsztynie z 4.09.2008 r.; I SA/Ol 165/08: Krzysztof Radzikowski) ..................... 49
Finanse Komunalne 12/2010
3
VARIA
Piotr Sołtyk
Funkcjonowanie audytu wewnętrznego w opinii kierownictwa jednostki samorządu
terytorialnego ................................................................................................................. 59
RECENZJE
Andrzej Borodo
Recenzja pracy Regionalne izby obrachunkowe. Charakterystyka ustrojowa
i komentarz do ustawy, M. Stec (red.)............................................................................. 73
Table of Contents & Abstracts ................................................................................................77
WARUNKI PRZYJMOWANIA TEKSTÓW DO DRUKU
Redakcja przyjmuje teksty oryginalne o objętości 10–40 tys. znaków, z wyraźnie zaznaczonym tytułem, podziałem
na podrozdziały, podsumowaniem, przypisami, krótką notką o autorze oraz adresem e-mailowym. Materiały
większe lub mniejsze albo już publikowane wymagają osobnej zgody redakcji. Tekst należy zaopatrzyć
w abstrakt w języku polskim, o objętości nie większej niż 500 znaków. Autor może zaproponować tłumaczenie
na język angielski tytułu tekstu oraz abstraktu. Przypisy powinny być opracowane w tradycyjny sposób
– na dole strony. Materiały wraz z danymi autora (stanowisko, adres, numer telefonu) i ewentualnym listem
polecającym prosimy przysyłać pocztą elektroniczną lub zwykłą, z załączoną płytą CD. Przekazując tekst do
redakcji, autor przenosi na Wydawcę wyłączne prawo do jego publikacji. Autor ponosi odpowiedzialność
za aktualny stan prawny, orzecznictwa i doktryny. Redakcja zastrzega sobie prawo skracania tekstów,
zmiany tytułów, śródtytułów oraz poprawek merytorycznych i stylistycznych, również w wersji angielskiej.
Materiałów niezamówionych nie zwracamy.
Redakcja
4
Finanse Komunalne 12/2010
TA B L E O F CO N T E N T S & A B S T R A C T S
LOCAL AUTHORITY FINANCE
Monthly Magazine of the Regional Chambers of Audit
ARTICLES
Beata Filipiak, Marek Dylewski
Controversies related to the preparation of a long-term local authority financial forecast
in connection with the implementation of a task-based budget ..................................................................... 5
The article discusses the issue of long-term financial planning in terms of the preparation of a long-term financial forecast (LTFF) for local authorities. The objective of the study is to indicate the controversies related to the preparation of a LTFF, refer to its preparation in connection with
the implementation of a task-based budget and present the opportunities for its use in managing local authority finance. The authors present the
LTFF as a tool for forecasting the future financial standing of local authorities. Next, they analyse its important elements from the point of view of
managing local authorities and address the provisions of the Public Finance Act. The article ends on the formulation of the determinants for using
the LTFF as a management tool.
BUDGET
Wanda Pełka
JESSICA as an innovative mechanism for financing the revitalisation of urban areas in Poland................ 18
The article presents a new mechanism for financing the development of urban areas – JESSICA. Its implementation has the purpose of increasing
the economic potential of regions in the European Union through the revitalisation of degraded urban lands. The article sets the hypothesis that,
because of the limited nature of aid funds from the EU budget, the new initiative will be an effective mechanism in future years which will enable cities
to increase access to sources of finance and extend the period over which they take advantage of EU support. The characteristics of the initiative,
a comparison of the traditional grant model with projects of the JESSICA type and the specification of the conditions for implementing a new method
of financing urban development in Poland on the basis of a SWOT analysis were used to achieve the set objective.
LOCAL TAXES AND CHARGES
Ryszard Szarek
Issues of the application of relief to the payment of receivables arising from fines ....................................27
The objective of this article is to take a stance on the controversial issue of the admissibility to apply relief to the payment of receivables arising
from fines imposed on persons by the executive authority of a municipality in the light of the applicable law. Because of the lack of unambiguous
and holistic regulation of this issue in the applicable law, in practice, this problem is solved in various ways..
SUPERVISION AND CONTROL
Grzegorz Czarnocki
Results of the supervisory activities of the regional chambers of audit in 2009 compared
with 2007–2008 ...................................................................................................................................................34
This study is an attempt to present the results of the supervisory activities of regional chambers of audit in 2009, closing the period of validity of
the Public Finance Act of 2005, compared with the results of supervision in the two previous years of its functioning, i.e. 2007–2008 and – as far
as necessary to describe the phenomenon – data from 2006 and earlier years. The objective of the article is to attempt to answer the question of
whether certain phenomena or trends can be noticed in the period in question, which give grounds for drawing conclusions for the future.
Finanse Komunalne 12/2010
77
TA B L E O F CO N T E N T S & A B S T R A C T S
PROPERTY AND PUBLIC PROCUREMENT
Jarosław Balcewicz
Meeting the conditions for taking part in public procurement proceedings through other entities .........42
According to the new regulations on public procurement, a contractor may rely on the knowledge and experience, technical potential, people
capable of fulfilling the contract or the financial standing of other entities. The regulations which have been introduced are creating numerous
problems in interpretation for the participants of the public procurement market, as well as the audit authorities.
DILEMMAS
Rafał Trykozko
An expenditure made from a parish fund with respect to changes in motions in the year
of implementing the fund ....................................................................................................................................46
The problem of assessing which expenditures should be awarded the status of expenditures made from the parish fund is currently arising as the
most unclear issue in the structure of the parish fund. Meanwhile, this is a key notion, because, according to Article 2(4) and 2(5) of the Parish
Fund Act, only “expenditures made from the parish fund” are subject to partial reimbursement from the state budget. This article is an attempt to
develop a model for interpreting this notion.
CASE LAW
Exemption of public service airports from real estate tax (commentary on the ruling of the Voivodship
Administrative Court in Olsztyn of 04/09/2008; I SA/Ol 165/08 Krzysztof Radzikowski) ....................49
The linguistic interpretation of Article 7(1)(3) of the Act on Local Taxes and Charges enables the acceptance that the exemption of an item provided for in it applies to a specific item – the area of a public service airport. In no way can it be argued from this norm that the airport of which this
area is a part must be in public use in terms of the actual functioning and universal accessibility. This is because the tax exemption should apply if
an item which is defined in aviation law as “an area of the aviation parts of a public service airport” exists, regardless of whether or not it is actually
used for the purposes for which it was defined and approved.
VARIA
Piotr Sołtyk
The functioning of the internal audit in the opinion of local authority management.................................59
Audyt wewnętrzny w sektorze finansów publicznych funkcjonuje od niedawna. Do wybranych jednostek samorządu terytorialnego został wproInternal audit has been operating in the public finance sector for a short time. It was introduced into selected local authorities on 01/01/2002 on the
basis of the amendment to the Public Finance Act. Internal audit is an independent and objective activity, which has the purpose of supporting the
minister managing the department or the manager of the public finance unit. The objectives and tasks set for a modern audit function are achieved
and fulfilled through the systematic assessment of management control and the performance of advisory activities. The fundamental objective
of this study is to present the results of the analysis on the functioning of the internal audit in local authorities in south-eastern Poland. This article
presents the identified dysfunctions related to the essence and tasks set for a contemporary internal audit function.
REVIEW
Andrzej Borodo
Review of the study Regional Chambers of Audit. Systemic Characteristics and Commentary
on the Act, M. Stec (ed.) .....................................................................................................................................73
78
Finanse Komunalne 12/2010