SPIS TREŚCI

Beata Błasiak-Nowak, Marzena Rajczewska – Kontrola zewnętrzna systemów zarządzania i kontroli programów operacyjnych współ-fi nansowanych z budżetu Unii Europejskiej ... 3 Jacek Mazur – Główne rodzaje najwyższych organów kontroli ... 28 Rafał Padrak – Zarządzanie nieruchomościami gminnymi przez spółki

komunalne ... 46 Paweł Wieczorek – Warunki upowszechnienia w Polsce czystych

techno-logii wytwarzania energii z węgla kamiennego ... 59

USTALENIA NIEKTÓRYCH KONTROLI

Marzanna Lipińska, Tomasz Emiljan – Legalizacja samowoli budowlanych 76

RELACJE, POLEMIKI

Zygmunt Kukuła – Podstawy karania za przestępstwa wymierzone w interesy majątkowe samorządu terytorialnego ... 88 Barbara Surdykowska – Klauzule socjalne w porozumieniach handlowych 103

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WSPÓŁPRACA MIĘDZYNARODOWA

Ahmed El Midaoui – Trybunał Obrachunkowy Królestwa Maroka .... 118

Zbysław Dobrowolski – Polsko-indonezyjskie seminarium w Dżakarcie 128 Jacek Mazur – Zebranie prezesów najwyższych organów kontroli Grupy Wyszehradzkiej ... 132

Ewa Miękina – Działania INTOSAI na rzecz podkreślenia znaczenia niezależności najwyższych organów kontroli ... 136

Deklaracja INTOSAI z Meksyku w sprawie niezależności NOK ... 141

POŻEGNANIA Wspomnienie o Dyrektorze Ryszardzie Walendziku – Ryszard Szyc ... 146

Delegatura NIK w Białymstoku żegna swojego Dyrektora – Agata Ciupa 148 RECENZJE, SYGNAŁY O KSIĄŻKACH Przemysław Szustakiewicz – Recenzja książki: „Bezpieczeństwo wew-nętrzne państwa. Wybrane zagadnienia”, red. nauk. S. Sulowski i M. Brzeziński ... 150

Sygnały o książkach ... 153

Informacja dla Prenumeratorów ... 155

Roczny spis treści w języku polskim ... 156

Roczny spis treści w języku angielskim ... 163

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CONTENTS

Beata Błasiak-Nowak, Marzena Rajczewska – External Audit of Manage-ment and Control Systems for Operational Programs Confi nanced with the EU Funds ... 3 Compliance of the management and control systems for operational programs cofi nanced with the EU funds with the requirements of the Com-munity legislation is audited at all levels of the EU funds management.

It is audited both by internal auditors and independent external auditors.

The internal audit is performed by the European Commission and by insti-tutions on the higher management level within the management and control systems. The external audit, on the other hand, is performed by independent institutions from outside the system, i.e., by the European Court of Auditors (ECA) and by the Supreme Audit Offi ces (SAIs) of the EU Member States.

The aim of this article is to present a short outline of the main methodology standards applied in the external audit of the management and controls sy-stems for operational programs cofi nanced with the EU funds, in particular with the structural funds. The authors focused on the approach assumed by the ECA and by the Polish SAI – Supreme Audit Offi ce (NIK).

Jacek Mazur – Main Types of the Supreme Audit Institutions [SAIs] ... 28 The bodies of state audit in different countries are more and more fre-quently referred to collectively as „the Supreme Audit Institutions [SAIs]”.

The article is an attempt at defi ning the criteria permitting the SAIs to be classifi ed into main types, following the activities they pursue. These inclu-de: the status, mode of functioning and position of SAI members; scope of cooperation between a given SAI and the Parliament; types of audits per-formed. The author discusses all these and presents the classifi cations of

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the SAIs: 1) courts of audit vs. „audit offi ces” (in different meaning); 2) the SAIs which come into cooperation interactions with their national Parlia-ments vs the SAIs which do not; 3) the SAIs which perform comprehensive audits vs the SAIs which separate regularity audits from performance au-dits, or the SAIs which limit their activities to regularity audits.

Rafał Padrak – Gmina [Commune] Property under Municipal Company’s Management ... 46 Managing gmina [commune] land property makes one of gmina’s own tasks. Three ways of managing such property can be distinguished, i.e., di-rect management, performed by Gmina Offi ce Staff members, indidi-rect ma-nagement, consisting in vesting the managing function on gmina – establis-hed structural units, such as municipal companies, or commission – based management, which requires hiring a professional manager with a private company status to perform the task. None of the ways mentioned above is free from the risk of mismanagement, understood as lack of proper care for the gmina property. The article discusses the most controversial land pro-perty management model pursued by single – holder companies with some gmina involvement, i.e., indirect property management.

Paweł Wieczorek – Conditions for Bringing Clean Coal Technologies into Use in Power Production in Poland ... 59 Forecasts looking into the future as far as 2030 indicate that in conse-quence of social and economic growth the demand for energy will be incre-asing in Poland. Sticking to traditional production technologies based on coal combustion methods will lead, however, to undermining coal’s leading position as the basic primary energy carrier. In accordance with the Euro-pean power production policy guidelines, refl ecting the need to reduce the levels of CO2 emissions into the atmosphere, coal, indeed, will remain one of basic energy sources and an important alternative for natural gas or pe-troleum, but on condition of clean coal technologies [CCT] being brought into use. The article discusses these technologies with their strengths and weaknesses, and considers the possibility of having them implemented on an industrial scale in Poland.

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THE SETTLEMENTS OF SOME CONTROLS

Marzanna Lipińska, Tomasz Emiljan – Making Impostor Constructions Legal ... 76 In 2008 the NIK performed an audit of impostor constructions made legal, studying the correctness the relevant execution proceedings perfor-med. The audit study covered the period between 1 January, 2005, and 30 June, 2008, and involved the General Offi ce of Building Control [Głów-ny Urząd Nadzoru Budowlanego] and 24 powiat [administrative district]

inspectorates. The article discusses the fi ndings, explains what impostor constructions are, and how the proceedings aimed at granting them legal status should be performed.

RELATIONS, POLEMICS

Zygmunt Kukuła – Grounds for Punishing Crime against Property Interests of Local Government Units ... 88 The article discusses the clauses in criminal material law which app-ly to protecting broadapp-ly understood property interests of local Government units, covering not only certain separate property items, understood as al-lotted substance, but also all decisions and moves of economic effect made by the local Government units.

Barbara Surdykowska – Social Clauses in Commercial Agreements .. 103 One way for globalization to manifest itself is in the creation of regional agreements for removing barriers to free fl ow of goods and services. None of those, except for the agreements adopted in the EU, however, will estab-lish free movement of employees, although experience shows that building a common internal market leads to establishing common economic and po-litical structures. That fact inspires questions about the social dimension of competition, bearing immediately on the issue of labor standards. The aim of the article is to cover the issues generated by having social clauses in-serted into bi- and multilateral agreements, and the one-sided regulations adopted primarily by the USA and their commercial partners.

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INTERNATIONAL COOPERATION

Ahmed El Midaoui – The Accounting Tribunal of the Kingdom of Morocco ... 118 The Moroccan Accounting Tribunal was established in 1979. Inspira-tion for having a supreme state audit system introduced in the Kingdom of Morocco came from the French model of a judiciary institution, though the solution fi nally adopted slightly differs from the French pattern, as the French Court type and the Anglo-Saxon Offi ce – based audit models both contributed their selected solutions, assessed as most advantageous and suitable for the specifi city of the country, its culture, framework state insti-tutions, and the established political, economic, and social system. A broad lecture on this topic had been delivered by Dr Ahmed El Midaoui First Pre-sident of the Accounting Tribunal of the Kingdom of Morocco, hosted at the NIK headquarters in Warsaw in September 2009.

Zbysław Dobrowolski – Polish – Indonesian Seminar in Djakarta ... 128 The Seminar was devoted to the issues related to public sector auditing, and held under the bilateral agreement between the NIK and her Indone-sian counterpart – the Supreme Audit Offi ce (Badan Pemeriksa Keuangan – BPK) in Djakarta on 3-5 November 2009 with attending NIK representa-tives. On invitation by the Indonesian side, interested in making state audit more effective, Polish delegates presented NIK activities in a few thema-tic areas, i.e., fraud investigation and assessment, including money laun-dering, auditing the activity of the National Bank of Poland, studying and assessment of public debt, fi nancial audit methodology, and auditing local Government organs’, units’ and legal persons’ activities.

Jacek Mazur – Meeting of the Presidents of the SAIs of the Vysehrad Group Member States, Austria & Slovenia ... 132 On 6 and 7 November, 2009, at Zakopane the annual meeting of the Presidents of the SAIs of the Vysehrad Group Members States (including the Czech Republic, Poland, Slovakia and Hungary), Austria and Slove-nia was held. The leading item on the agenda was „SAIs’ accountability:

submitting the SAI’s annual activity reports and being subject to external audit”. The topic was introduced by the NIK, based on a questionnaire 174

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circulated among the participant SAIs. The article presents the meeting developments.

Ewa Miękina – INTOSAI Activity towards Emphasizing the

Impor-tance of the SAIs’ Independence ... 136

In 2009 INTOSAI [International Organization of the Supreme Audit In-stitutions] has taken steps in the international arena towards emphasizing the importance of the SAIs’ independence for an effective performance of their audit function. The article highlights the related leading INTOSAI in-centives, which were pursuede along the lines of two declarations – from Lima and Mexico – drafted to defi ne the bases for the activities pursued by the SAIs – INTOSAI members. The text of the Mexico Declaration is publis-hed below. Mexico Declaration on SAI Indepencence ... 141

FAREWELLS In Memory of Director Ryszard Walendzik – by Ryszard Szyc ... 146

Farewell Address for Late Director Ryszard Walendzik from Bialystok NIK Representative Offi ce Staff – by Agata Ciupa ... 148

REVIEWS, NOTES ABOUT NEW BOOKS Przemysław Szustakiewicz – Review of the Book Titled: „State Internal Security. Selected Problems” accademic editing by S. Sulowski & M. Brzeziński ... 150

Notes About New Books ... 153

Information for Subscribers ... 155

2009 Table of Contents in Polish ... 156

2009 Table of Contents in English ... 163 175

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