ARTYKUŁY BUDŻET PODATKI I OPŁATY LOKALNE MIENIE I

SPIS TREŚCI
ARTYKUŁY
Urszula K. Zawadzka-Pąk
Instrumenty prawne ograniczania deficytu budżetowego i długu publicznego w Szwajcarii
na szczeblu federalnym i wybranych kantonów.................................................................. 5
BUDŻET
Janina Kotlińska
Dochody ze sprzedaży nieruchomości komunalnych w budżecie gminy ........................... 17
PODATKI I OPŁATY LOKALNE
Marcin Będzieszak
Rozdrobnienie opłat samorządowych a ich wydajność dochodowa w miastach
na prawach powiatu ........................................................................................................ 30
MIENIE I ZAMÓWIENIA PUBLICZNE
Daniel Kolasa, Tomasz Walach
Zamówienia uzupełniające – praktyczne aspekty stosowania ........................................... 42
NADZÓR I KONTROLA
Piotr Sołtyk
Standardy zawodowe w działalności audytu wewnętrznego – wybrane zagadnienia ......... 58
ORZECZNICTWO
Marcin Rulka
Konsultacje społeczne w sprawie budżetu obywatelskiego. Glosa do wyroku Naczelnego
Sądu Administracyjnego z 29.05.2015 r. (II GSK 942/14) ................................................ 67
Table of Contents & Abstracts ........................................................................................ 77
Finanse Komunalne 4/2016
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Redakcja
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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
Urszula K. Zawadzka-Pąk
Legal instruments for reducing the budget deficit and public debt in Switzerland
at federal level and in selected cantons ........................................................................................................5
The last financial crisis prompted almost all countries to look for effective ways of reducing the budget deficit and public debt. A different situation
arose in the Swiss Federation, which in the wake of the rising public debt at the end of the twentieth century, introduced a so-called debt brake
at central level, which has proved to be an extremely effective solution. Similarly, some of the cantons managed to introduce mechanisms which
have brought the desired effects. Therefore, the objective of the article is to clarify and assess the mechanisms of functioning of legal instruments
for reducing the budget deficit and the public debt in Switzerland at both federal and canton level (using the examples of Fribourg and Geneva).
The Swiss solutions in this area – being very effective, as evidenced by the gradual reduction in public debt, even in times of crisis – are particularly
important from the point of view of the current situation in Poland and the attempts being made to prevent further growth of our debt.
BUDGET
Janina Kotlińska
Revenue from the sale of municipal real property in the municipality’s budget ................................ 17
Revenue from the sale of municipal property, including municipal real property, has, in principle, appeared in the budgets of municipalities since
the beginning of their operation. However, it has probably never been planned by so many of them simultaneously on such a scale as after 2009,
when – in accordance with the provisions of the applicable Public Finance Act – it became an amount which determines (in addition to the operating surplus) the ability of municipalities to become indebted. The article: 1) discusses the relationship between revenue from the sale of municipal
real property and the financial condition of municipalities and their assumption of liabilities, 2) presents the scale of activity of municipalities on
the property market, including its causes and results and 3) diagnoses the reality of planning revenue from the sale of real property in municipalities and their purpose. These issues were discussed using the example of municipalities in the Wielkopolskie voivodship fundamentally in the years
2009–2014. The information presented in the article is a result of a questionnaire survey and an analysis performed on selected financial data.
LOCAL TAXES AND CHARGES
Marcin Będzieszak
Fragmentation of local authority charges and their income efficiency in cities
on the rights of a county ............................................................................................................................... 30
The objective of the article is to indicate the income efficiency of charges and how it depends on the nature of public services. It contains a description of the principles of relating charges to return performances by local authorities, taking into account the Polish legal regulations. An analysis
was conducted of the importance of charges in the budgets of cities on the rights of a county in 2004–2012 compared to other current income
and changes taking place during that time. A detailed analysis was conducted of the efficiency of charges for services in relation to the services
financed with them, both in the case where financing took place from the city budgets, as well as through local authority budget establishments.
Empirical studies enable the conclusion to be drawn that charges in the broad sense are of increasing importance to the income of cities, although,
simultaneously, charges for services are, in most cases, a supplementary source of financing. Municipal companies were established in cases
where the charges for the services are highly efficient.
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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
Daniel Kolasa, Tomasz Walach
Supplementary contracts – practical aspects of their application ....................................................... 42
The institution of supplementary contracts has been present in the Public Procurement Act of 29 January 2004 since the beginning of its validity.
In view of the long period of the empirical presence of supplementary contracts in the national public procurement system, it is beyond any doubt
that they can be classified as one of the most widely used instruments for making complex investment processes more flexible. The truism is the
assertion that the application of the provisions on supplementary contracts gives rise to a number of controversies. This article, which is especially
addressed to local authority units, describes the institution of supplementary contracts by mentioning the practical aspects of its application,
taking into account the views of the judicature.
SUPERVISION AND AUDIT
Piotr Sołtyk
Professional standards in the activities of the internal audit – selected issues ................................. 58
The operation of the internal audit is based on the regulations of financial law. This independent and objective instrument, which supports
the entity’s manager in the performance of his tasks, operates in a differentiated control environment, which requires a uniform approach to the
principles of the audit practice, as well as the assessment of its effectiveness and efficiency. The uniform performance of the work in accordance
with the lawmaker’s assumptions is supposed to ensure standards of professional practice of the internal audit. The objective of this article is to
present selected standards used in the activities of the internal audit at the level of the local authority.
CASE LAW
Marcin Rulka
Public consultations regarding the civic budget. Commentary on the ruling
of the Supreme Administrative Court of 29 May 2015 (II GSK 942/14) ...............................................67
The deprival of councillors of the right to present plans for fulfilling public tasks within the civic budget for public consultation constitutes
a breach of the constitutional prohibition of discrimination in political life. However, public consultations alone are not the appropriate procedure
for inhabitants of the local authority to express their opinions on spending some of the budget funds. The de lege ferenda mechanism of deciding
on the spending of funds from the civic budget should be encompassed by a separate procedure regulated in the Act.
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