Wystąpienie w Sejmie Prezesa Najwyższej Izby Kontroli:
Analiza wykonania budżetu państwa i założeń polityki pieniężnej w 2008 r. 3 Sprawozdanie z działalności NIK w 2008 r. ... 11
Wizyta prezesa Europejskiego Trybunału Obrachunkowego ... 21 Vitor Manuel da Silva Caldeira – Kontrola wykonania zadań
prowa-dzona przez Europejski Trybunał Obrachunkowy ... 22
Maria M. Gostyńska – Wdrażanie i funkcjonowanie systemu ubezpie-czeń zdrowotnych w latach 1999–2008 ... 32 Agnieszka Piskorz-Ryń – Status prawny pracowników samorządowych 54 Stanisław Laskowski – Nowe uregulowania dotyczące kontroli
przedsię-biorców ... 73 Paweł Wieczorek – Perspektywy górnictwa węgla kamiennego w Polsce 88
USTALENIA NIEKTÓRYCH KONTROLI
Zenobia Kazimierczak, Bożena Nowaszczuk – Regulowanie stanu prawnego i faktycznego nieruchomości ... 103
RELACJE, POLEMIKI
Grzegorz Karwatowicz, Jarosław Odachowski – Defi nicja legalna „nie-prawidłowości” w kontekście funduszy strukturalnych i funduszu spójności ... 116 Aleksandra Wiącek – Wybrane problemy prawne podnoszenia kwalifi
-kacji zawodowych pracownika ... 127 Barbara Surdykowska – Europejskie porozumienia autonomiczne
w sprawie zagrożeń psychospołecznych w miejscu pracy ... 142
WSPÓŁPRACA MIĘDZYNARODOWA
Spotkanie Grupy Roboczej INTOSAI ds. Walki z Korupcją i Praniem Brudnych Pieniędzy ... 157
RECENZJE, SYGNAŁY O KSIĄŻKACH
Bernadetta Nitschke – Recenzja książki Zbysława Dobrowolskiego:
„Organizacja i zarządzanie. Zarys problematyki i metod” ... 160 Sygnały o książkach ... 163
CONTENTS
Address by the President of the Supreme Chamber of Control at Sejm 3 At the 46th Session of Sejm of the Republic of Poland on 15 July, 2009, President of the Supreme Chamber of Control [SCC] Jacek Jezierski pre-sented „Analysis of State Budget and Monetary Policy Guidelines’ Execu-tion in 2008” with the opinion by the SCC Council on the vote of acceptan-ce for the Council of Ministers, and „Report from SCC Activity in 2008”.
The texts of both addresses are published in this issue.
Visit of the President of ECA ... 21
Vitor Manuel da Silva Caldeira – Performance Audit Executed by the European Court of Auditors [ECA] ... 22 On 29–30 June, 2009, the SCC was visited by President of the ECA Vitor Manuel da Silva Caldeira. At the meeting, attended by SCC leadership and staff members, accompanied by Ministries’ representatives, President Caldeira presented „Performance Audit Executed by the ECA”. He looked at the priorities and methods followed by the ECA in their work. He also made references to the freshly published selected reports from performance audits, and discussed conclusions from the experiences acquired by the ECA.
Maria M. Gostyńska – Implementing and Functioning of the Heath Insurance System in 1999–2008 ... 32 In the 1990s’ the decision was made to initiate a thorough reform of the health care system. The reform design was based on granting autonomy to public health care centers. The article presents the effects of those solu-tions and functioning of the health care system in the past decade, based on the audits performed in those years by the SCC. It points to the causes of the permanent ineffi ciency of the system and the actions whose abandoning will not permit to achieve the expected results.
Agnieszka Piskorz-Ryń – Legal Status of Local – Government Employees 54 On 1 January, 2009, the Act on Local – Government Employees came into life to replace the set of service regulations which had remained bin-ding for over 18 years. The Act aimed to establish a consistent staff mana-gement system across Local – Government administration. It truly changed the rules of staff employment. The article discusses the amendments, focu-sing on these which can prove important for the SCC auditing activity.
Stanisław Laskowski – New Regulations on Auditing Entrepreneurs 73 For a few months now new rules of auditing entrepreneurs’ economic activity have been binding in Poland. Their basic aim is to guarantee that audits in progress will not interfere with company functioning, cause loss, and will have a possibly limited negative effect on company activity or re-sults. Establishing new rules required amending the Act on Freedom of Running Economic Activity, Taxation Regulations and 62 other legal acts.
The author discusses major amendments, aiming to assess them, and pre-senting proposals of suitable solutions.
Paweł Wieczorek – The Future of Hard Coal Mining in Poland ... 88 In spite of her dropping hard coal production, Poland still belongs to major hard coal producers (8th in the world). The forecasts until 2030 show that, despite a growing interest in renewable energy sources, the
de-mand for coal from internal customers is going to remain high. The author presents the situation in the coal producing sector, pointing out that in the years to come the crucial task is investing in order to slow down the drop-ping trend in coal production, and improving coal mines’ cost – effective-ness and work safety. In future it will be necessary to change the attitude to hard coal as an energy carrier in order to meet the more demanding EU requirements regarding carbon dioxide emissions.
THE SETTLEMENTS OF SOME CONTROLS
Zenobia Kazimierczak, Bożena Nowaszczuk – Regulating the Legal and Factual Status of Real Estates ... 103 The SCC studied the activity of Heads of poviats [administrative distri-cts] and villages (town Mayors and city Presidents) connected with the up – dating of the factual and legal status of the real estates which belong to the State Treasury, commune[gmina] real estate resources, or make part of commune property. The audit disclosed that the existing data bases failed in providing Heads with honest and complete data on real estates’ num-bers, area and legal status. In the majority of audited units the data stored failed to refl ect the facts. As established by the SCC, the causes lay in many years’ neglect in up – dating, among others, resulting from lack of supervi-sion by the respective unit Heads over registers’ amending and from lack of information fl ow between Local Government units.
RELATIONS, POLEMICS
Grzegorz Karwatowicz, Jarosław Odachowski – Legal Defi nition of
„Irregularity” in the Context of Structural and Cohesion Funds ... 116 In the practical functioning of various institutions and entities pur-suing auditing activity, the notion of “irregularity” is frequently applied to denote infringements on or transgressions of the law. Yet, not every
in-fringement is an irregularity – only that which exhausts the premises set forth in the Council Regulation (EC) No 1083/2006 containing general provisions on the European Regional Development Fund, the European Social fund and the Cohesion Fund. The article shows how the defi nition should be understood in the context of clearing the benefi ciaries of EU programs.
Aleksandra Wiącek – Selected Legal Problems Connected with Employee’s Professional Up-Grading ... 127 Following the provisions of the Labor Code, the employer is obliged to facilitate their employees’ professional up-grading. That phrase does not mean that the employee has a claim towards their employer to be de-livered a particular training course, or to be offered an up – grading op-portunity of another type. At the same time, there exits no common legal obligation for the employees to up – grade their own professional qualifi -cations, apart from those imposed by certain service regulations. By way of analyzing legal regulations and Polish courts’ judicature, the author aims to point out how, in which cases, and to what extent the employer is obliged to guarantee their employees’ professional up – grading op-portunities, who covers the costs, and what related employees’ duties there exist.
Barbara Surdykowska – European Autonomous Agreements on Psycho--Social Threats Occurring in Workplace ... 142 The World Health Organization expects that by 2020 mental problems are going to become the basic cause of inability to continue work. One part of those comes as an effect of stress related to working environment. In this context the activities pursue by both the EU and the European social partners focus on counteracting that phenomenon. They fi nd expression in agreements by virtue of which employers’ and employees’ representatives assume the obligation to take care of mental health of the employed. The article presents the provisions the agreements contain and problems rela-ted to psycho – social threats occurring in the workplace.
INTERNATIONAL COOPERATION
Meeting of the INTOSAI Working Group on Combating Corruption and Money Laundering ... 157
REVIEWS, NOTES ABOUT NEW BOOKS
Bernadetta Nitschke – Review of the Book titled „Organization and Management. Outline of Problems and Methods” by Zbysław Dobrowolski ... 160
Notes About New Books ... 163