Redakcja naukowa Andrzej Wojtyna, Polskie Wydawnictwo Ekonomiczne, Warszawa 2011, s. 225.
Publikacja stanowi efekt badań przeprowadzonych w Katedrze Makroekonomii Wydziału Ekonomii i Stosunków Międzynarodowych Uniwersytetu Ekonomiczne-go w Krakowie. Jej przedmiotem są wzajemne relacje krajów wysoko rozwiniętych z gospodarkami państw będących na średnim poziomie, w kontekście pojawiania się sytuacji kryzysowych. Chodzi o ustalenie wpływu, jaki wywierają zjawiska kry-zysowe silnych gospodarek na sytuację wschodzących ekonomicznie państw Euro-py Środkowo-Wschodniej, Azji i Ameryki Łacińskiej, a także o analizę zdolności tych państw do efektywnej ochrony przed zaburzeniami w sferze finansowej po-wstałymi w krajach wiodących. Każda z siedmiu rozpraw przedstawia inny aspekt problematyki, jedne mają charakter teoretyczny, inne bazują na szczegółowych ba-daniach wybranych zagadnień. Warto zwrócić uwagę na kończący książkę tekst Krystiana Muchy, dotyczący wpływu kryzysu finansowego na podział dochodów w krajach na średnim poziomie rozwoju.
contents
Auditing
8ELżBIETA JARZęCKA-SIWIK, BOgDAN SKWARKA: Organisation and Functioning of the Supreme Audit Office after Introduction
of Amendments 8
In the Supreme Audit Office (NIK), changes are being introduced, stemming from the amended Act on the NIK that entered into force on 2 June 2011. The first stage of changes is related, primarily, to a reorganisation of the structure and staff of the NIK, the mandate and responsibilities of auditors and external auditing that has been introduced in the NIK for the first time. The draft statutes of the NIK have been already elaborated that will allow the President of the NIK to issue internal regulations. Since the scale of necessary transformations is large, and transition regulations arouse certain doubts with regard to their interpretation, the authors of the article analyse them and share their comments, which can prove helpful in solving problems with implementation of the new provisions. As the proper interpretation of the legislator’s intentions and efficient introduction of the changes will have a significant impact on the functioning of the NIK and on the way it fulfils the tasks of the supreme body of state auditing.
MIChAł MISTYgACZ: Preventive Auditing: Compliance of Legal Acts
with the Constitution 27
In democratic states, preventive audits can be carried out with regard to draft laws, to adopted acts that have not been signed by the head of State yet, and to adopted acts that have not entered into force yet. In Poland, it is applied during the legislative process, after works in the parliament have been completed, and before the President of Poland signs an act and before it is ordered to be published in the Journal of law (Polish: Dziennik Ustaw). It is a prerogative of the President of Poland to address the Constitutional Tribunal with a motion to examine whether an act is compliant with
the Constitution. The article presents the powers of the head of State in this respect, the judicature of the Tribunal and how compliance with the Constitution has been verified over the last two decades.
ThE SETTLEMENTS OF CONTROLS 40
łUKASZ Róg: Assets Management and Performance
of Public Broadcaster Tasks by the Polish Radio 40
The issue was audited by the NIK in 2010, and it was related to a complaint on the activity of the Polish Radio Company, in which several areas with potential irregularities were indicated. The audit covered the years 2007–2010 and it verified:
the Company’s economic and financial condition, assets management, realisation of investments, public procurement, human resources management, creation and popularisation of programmes, as well as archiving and giving access to programme documentation. The author discusses the detailed findings of the audit, focusing on the problems and irregularities detected.
TADEUSZ PODDęBNIAK: Management of Estates in National Parks 56 The NIK has carried out, on its own initiative, an audit of estates management in 7 out of 23 national parks in Poland in the years 2007–2009. The following aspects were assessed in the audit: how the legal state of estates was regulated, how State Treasury estates were recorded, how the value of State land was indicated in accounting records, how estates were made available and how incomes were generated in the area. The audit also verified the functioning of internal control in the national parks and the supervision of them by the Minister of the Environment. The article presents the findings of the audit.
OThER AUDITS OF ThE NIK 67
Audit Results Published in April and May 2011 – ed. 67 The section presents audits completed by the NIK in selected areas and published in the form of pronouncements on audit results. In this issue, we present the following audits: acting as managers of roads by self-governments in the years 2008–2010; activity of Self-Governmental Appeal Colleges (Polish: Samorządowe Kolegia Odwoławcze);
realisation of the “Programme for modernisation of the Police”; functioning of guard services of gminas; generating income from State estates management by poviats;
activities aimed at facilitating access to loans for entrepreneurs through giving guarantees; and the implementation of the “Revival and Development of Countryside”
measure within the Rural Areas Development Programme (PROW).
State and Society
69TOMASZ SłOMKA: Amendments to the Constitution of Poland
– Are They Necessary? 69
The Constitution of Poland of 1997 is a permanent and stable fundamental law.
The mechanisms that it sets forth, prevent frequent changes, and they are both of procedural and political nature, and are related to political practices. However, several months ago, it was attempted to amend the Constitution in some significant areas. In this article, the author presents the circumstances in which the present Constitution was adopted, discusses the procedure for introducing amendments and attempts to do so, he also describes and critically assesses two fundamental, due to political reasons, draft acts on amendments to the Constitution. The first draft, submitted by President of Poland Bronisław Komorowski, is related to Poland’s membership in the European Union, the other, submitted by a group of MPs from the Civic Platform party (PO), is concerned, in the first place, with changes in the systems of supreme state authorities.
RYSZARD SZOSTAK: Reductions in Repayment of Civil-law Liabilities
to the State 97
Civil-law liabilities to the state cover income generated from: rental, lease, leasing, perpetual usufruct of state property and from sales of its elements, or goods and services offered by state organisational units, dividends from property rights, as well as incomes from interests and contractual fines. The article presents and analyses the conditions under wich reductions are applied in repayment of civil-law financial liabilities, as set out in the Act on Public Finance.
JAN WALULIK: Why Poland Should Adopt the Cape Town Convention 111 The Cape Town Convention and the Protocol to the Convention on aircraft matters provide international guarantees on aircraft equipment (airframes, helicopters, engines). The European Union is already a party to the Convention, therefore it seems justified to question why Poland should join it as well. So far, however, there have not been a wider public debate on the issue. The author discusses the provisions of the Convention and the Aircraft Protocol in detail, explains the specifics and scope of their application, referring to Polish regulations. A lot of room is also dedicated to consequences of potential adoption of the Convention, and focus is placed on the role of unification of international securities of aircraft objects for making the law in the area more secure.
MAgDALENA MARCOIN: Right to Family Pensions for Prisoners
Who Study in Prisons 126
A family pension is one of instruments for providing social support. The present Act on pensions does not contain detail regulations regarding a loss or suspension of family pensions by imprisoned persons. While the previously binding Act on pensions for employees, set out an opportunity for imprisoned persons to obtain family pensions. During an audit on the performance of prison schools, the NIK found out that this opportunity was regarded by prisoners as an incentive to take up education. The author presents this legal issue, she analyses the binding legal regulations and judicature, and answers the question on the right to a family pension for prisoners who study during their stay in prison.
gRZEgORZ KARWATOWICZ: Breach of Equality of Competition
through Discrimination Activities 134
The market of public procurement is an important element of the common internal market, therefore it needs to be controlled with regard to public funds spent on private entities that realise procurement. The title audit covered, among others, the manner of granting public procurement contracts in accordance with the principles established. The following principles are the most important, as they form the internal market: free movement of goods; ban on quotas on imported and exported goods; freedom of business; freedom of services and competition. Bearing in mind the above, as well as the significant role of the European Court of Justice in practical application of legal regulations, the author analyses the rulings that prove the occurrence of discrimination practices, consequently hampering realisation of public procurement in accordance with the said principles. He also refers to rulings in the area given by the Team of Arbiters of the Public Procurement Office (Polish: Zespół Arbitrów Urzędu Zamówień Publicznych).
International cooperation
144EWA BORKOWSKA-DOMAńSKA, ELżBIETA SIKORSKA:
Polish Presidency of EUROSAI has Come to an End 144
At the VIII Congress of the European Organisation of Supreme Audit Institutions (EUROSAI), held in lisbon from 30 May to 2 June 2011, President of the NIK Jacek Jezierski handed over the EUROSAI Presidency to Guilherme d’Oliveira Martins, the Head of Court of Audit of Portugal. He also presented a report on the NIK’s Presidency and the first strategic plan of EUROSAI, which was elaborated during the Polish Presidency.
The Congress also debated on the issue of independence of Supreme Audit Institutions (SAIs) and challenges that SAIs have to face in the changing economic and social reality.
EWA MIęKINA: Meeting of Liaison Officers of Supreme Audit
Institutions of the European Union 153
The meeting was held in Sofia on 12-13 May 2011. It gathered liaison Officers from Supreme Audit Institutions of 27 countries of the European Union and the European Court of Auditors, as well as observers from the candidate countries and potential candidate countries: Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Turkey and representatives of SIGMA. They discussed, among others, themes of the next Contact Committee (CC) meeting, results of the CC’s activities over the last years, the most important issues related to auditing of EU finances, and the achievements of working groups and cooperation networks.
EWA MIęKINA: Combating Irregularities to the Finance of the EU 158 A scientific conference was organised in Warsaw entitled ”Fighting irregularities to the detriment of financial interests of the European Union – administrative, legal and penal aspects”. The conference gathered representatives of various ministries, courts, law enforcement bodies, the European Court of Auditors, the European Anti-Fraud Office and representatives of scientific circles. Among the participants, there were also representatives of the NIK, due to a special role that the NIK plays in the discussed issues. The author presents the contents of the conference and the most interesting discussions held.
JACEK MAZUR: New form of Collegiality
in the Bulgarian National Audit Office 162
The Act on the National Audit Office of Bulgaria, which entered into force in January 2011, has introduced a new manner of managing the Office, by establishing a three-person college, composed of the President and two Vice-Presidents, which has replaced the college composed of eleven persons. The new solutions might have originated from the changes of the political composition of the parliament after the elections in 2009, in which a new centre-right party won called Citizens for European Development of Bulgaria. The elections revealed a strong need of the society for an improvement in the governance system, stemming from a disappointment at the previous government, which was accused of creating an oligarchic and corrupted system. The changes introduces, for instance in the Bulgarian National Audit Office, came as a response to these demands. The article presents their specifics and consequences.
Notes About New Books
167Wyższego. Zgodnie z komunikatem ministra nr 16 z 21 czerwca 2010 r. w sprawie zmiany liczby punktów dla czasopism naukowych za artykuł naukowy wydrukowany w naszym dwumiesięcz-niku autor otrzymuje 9 punktów. Jest to maksymalna liczba możliwa do uzyskania w piśmie nieposiadającym IF (impactfactor), który jest publikowany w JournalCitationReport.
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