5 - Czytelnia Online

SPIS TREŚCI
ARTYKUŁY
Adam Czudec, Ryszard Kata
Zadłużenie a sytuacja ekonomiczna i ryzyko finansowe jednostek samorządu terytorialnego ........5
BUDŻET
Paweł Galiński
Cash pooling jako instrument zarządzania gotówką w jednostkach samorządu terytorialnego ....21
PODATKI I OPŁATY LOKALNE
Jakub Jan Zięty, Bartosz Pawlak
Zasady naliczania podatku od nieruchomości od wielostanowiskowego
lokalu garażowego znajdującego się we współposiadaniu przedsiębiorcy.......................... 29
MIENIE I ZAMÓWIENIA PUBLICZNE
Regina Pacanowska, Alina Adamczyk
Od „uwłaszczenia mieszkańców” do spółki majątkowo-inwestycyjnej. Holdikom S.A.
z Ostrowa Wielkopolskiego ............................................................................................. 36
NADZÓR I KONTROLA
Patrycja Zawadzka
Nadzór regionalnych izb obrachunkowych nad uchwałami w sprawie emisji
obligacji komunalnych ..................................................................................................... 51
ORZECZNICTWO
Mirosław Paczocha
Finansowanie Państwowej Straży Pożarnej z budżetu powiatu (glosa do wyroku WSA
w Rzeszowie z 28.02.2012 r.; I SA/Rz 35/12) .................................................................. 59
VARIA
Jarosław Marczak
Kompetencje i zadania Trybunału Obrachunkowego w Hiszpanii
a kompetencje regionalnych izb obrachunkowych – porównanie i wnioski
dla polskiego systemu nadzoru i kontroli ......................................................................... 67
Table of Contents & Abstracts ........................................................................................ 79
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SPIS TREŚCI
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. Warunkiem publikacji artykułu
jest odesłanie podpisanej umowy do Wydawnictwa.
Nadesłane do Redakcji artykuły naukowe są recenzowane. Podstawowe zasady recenzowania tekstów oraz wymagania dla autorów dotyczące ghostwritingu są dostępne na stronie internetowej czasopisma: www.czasopisma.lex.pl/fk.
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
Adam Czudec, Ryszard Kata
Indebtedness vs. the economic situation and financial risk of local authority units ...........................5
The article constitutes an attempt to establish the relationships between the indebtedness of local authority units and the level of their income,
as well as their ability to fulfil tasks of an investment nature. The authors respond to the question about the reasons for the high and continuously
growing indebtedness of some local authorities, explaining the nature of the relationships between indebtedness and other indicators which describe the financial situation of local authorities. The objective of their analysis also includes the assessment of the financial risk of local authorities
by relating their debt to financial independence.
BUDGET
Paweł Galiński
Cash pooling is a cash management tool of local authority units ........................................................ 21
The article describes cash pooling as an instrument which can be used by the local authority unit in the cash management process. The author
discusses the essence, types and benefits of its practical application. He also presents the conditions for the functioning of cash pooling in Poland, as a service related to the banking support of the budgets of these units. Consequently, he indicates the legal, financial and organizational
constraints in its functioning, where this mainly applies to the possibility of local authority units drawing short-term debt and depositing cash.
LOCAL TAXES AND CHARGES
Jakub Jan Zięty, Bartosz Pawlak
Principles of assessing property tax on multi-vehicle garage premises which
are jointly owned by an entrepreneur..........................................................................................................29
The article presents the problems related to the assessment of property tax on multi-vehicle garages, in a situation where they are jointly owned
by a person conducting business. Major doubts are associated with the possibility of separately taxing garage premises at a rate which is appropriate to parts of buildings related to conducting business, where ownership and the scope of possession by an entrepreneur have been limited to
a separated part of the property. In a similar situation, the method of taxing non-separated garage premises can give rise to equally significant
controversies.
PROPERTY AND PUBLIC PROCUREMENT
Regina Pacanowska, Alina Adamczyk
From “enfranchisement of residents” to an asset and investment company. Holdikom S.A.,
from Ostrów Wielkopolski ............................................................................................................................ 36
The transformations which took place after 1990 in the municipal services sector included changes of a legal/organizational and ownership nature. Atypical solutions include the transformations initiated in Ostrów Wielkopolski, which were named the “Ostrów management model”. In this
article, the authoresses present the emergence of one of the few groups in the country associating municipal companies – Holdikom S.A. They
also discuss the local programme of enfranchising residents with shares in the municipal group and describe the economic results and investments
conducted within the group.
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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
SUPERVISION AND AUDIT
Patrycja Zawadzka
Supervision of the regional chambers of audit over resolutions on municipal bond issues ............. 51
The article shows the Polish municipal bond market from the point of view of the supervisory practices of the regional chambers of audit with
respect to resolutions on bond issues, as well as the specification of the principles of acquiring and redeeming them. The analysis conducted of the
activities of the supervisory authorities shows irregularities appearing in resolutions of local authorities, constituting a breach of the provisions of
the Act on Bonds of 29 June 1995, but also other inconsistencies with the law, which frequently arise in practice.
CASE LAW
Financing the State Fire Service from the county budget
(commentary on the ruling of the Voivodship Administrative Court in Rzeszów
of 28 February 2012; I SA/Rz 35/12: Mirosław Paczocha) .....................................................................59
1. The principle that the correct and only form of co-financing tasks by local authority units is the payment of funds to the State Fire Service Support
Fund at voivodship level, preceded by the conclusion of an agreement (understanding) with the voivodship commander or commander of the
county State Fire Service, does not apply to local authority units at county level, the budget units of which are the respective State Fire Service
headquarters sharing some of the costs of their operation.
2. Since county Fire Service headquarters are the county’s budget units, it is reasonable to finance them in the same way as applies to other budget
units of the county, namely in accordance with the wording of Article 11 of the Public Finance Act – directly from that county’s budget, without
the need to conclude agreements (understandings) with the fire service commanders.
3. The addition (...) of the provisions of Article 19e-19l of the Act on the State Fire Service and the establishment of the State Fire Service Support
Fund enables fire service units to be financed by local authority units other than their own local authority and by other entities (organizers of
public events or legal or natural persons – with regard to the costs of building, equipping and maintaining watchtowers). In such situations,
the appropriate form of co-financing is the transfer of funds through the State Fire Service Support Fund under concluded agreements (understandings).
VARIA
Jarosław Marczak
Powers and tasks of the European Court of Auditors in Spain vs. the powers
of regional chambers of audit – comparison and conclusions for the Polish supervision
and audit system ..............................................................................................................................................67
Local authorities in every country have their own peculiarities. This also applies to the supervision and audit of them exercised by the state. The
author emphasizes that the Spanish solutions are unique because of the extent of autonomy of the regional authority, which has certain authoritative powers over the lower levels. However, in terms of audit and supervision, the Spanish legislature made the Court of Auditors, which also
performs these functions with respect to state units, responsible for them, thereby creating restrictions on the regional authorities (autonomous
communities) in this respect.
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