Danuta Hübner – Pięć lat Polski w Unii Europejskiej – osiągnięcia i wyzwania ... 3
Angelina Sarota – Kontrola wewnętrzna w administracji rządowej na przykładzie kontroli Kancelarii Prezesa Rady Ministrów ... 13 Tomasz Słomka – Zmiany konstytucyjne w Polsce po 1989 roku
do uchwalenia konstytucji Rzeczypospolitej Polskiej ... 27 Tadeusz Chrościcki – Polska gospodarka wobec zawirowań globalnych 42 Stanisław Kluza – Sytuacja na rynku fi nansowym w 2008 roku w ocenie
Komisji Nadzoru Finansowego ... 63 Paweł Wieczorek – Polski przemysł w latach 2000–2008 ... 78 Józef Nowicki – Ustawa o koncesji na roboty budowlane lub usługi ... 96
USTALENIA NIEKTÓRYCH KONTROLI
Rafał Padrak – Kontrola Kraśnickiego Przedsiębiorstwa Energetyki Cieplnej, sprawowania nad nim nadzoru oraz przebiegu prywa-tyzacji ... 112
Andrzej Zalewski, Jerzy Krymski – Realizacja Krajowego Programu Oczyszczania Ścieków Komunalnych w aglomeracji Warszawa .... 121
RELACJE, POLEMIKI
Sławomir Czarnow – Wątpliwości wokół pojęcia działalności gospo-darczej i ich skutki dla samorządu terytorialnego ... 133
WSPÓŁPRACA MIĘDZYNARODOWA
Międzynarodowa konferencja „Audyt pomocy społecznej” – oprac. J.W. 152 Pierwsze spotkanie Zespołu Zadaniowego ds. Planu Strategicznego
EUROSAI – E.B.-D. ... 154
Z ŻYCIA NAJWYŻSZEJ IZBY KONTROLI
Odznaczenia w rocznicę uchwalenia Konstytucji 3 maja – red. ... 156 Trwają jubileuszowe konferencje w delegaturach – red. ... 158
RECENZJE, SYGNAŁY O KSIĄŻKACH
Przemysław Szustakiewicz – Recenzja książki Michała Zaręby: „Prawo dostępu do informacji publicznej. Zagadnienia praktyczne” ... 160 Sygnały o książkach ... 163
CONTENTS
Danuta Hübner – Poland’s Five Years in the EU – Achievements and Challenges ... 3 The Author, for years EU Commissary for Regional Policy, publishes her refl ections on Poland’s gains from EU membership, in her 5 year per-spective. There can be no doubt about Poland’s great success, proven with a long list of achievements, including, among others, her stronger presence on the international arena, increased economic growth, her citizens’ free-dom to travel, become educated, and seek employment in the EU Member States. Poland’s EU accession has had a benefi cial effect on all spheres of life here, although the accession potential has not been fully used yet. It is, then, necessary to assure an effective control for the said potential to be fully and most effectively used across the EU Member States. The Author concludes that, faced with the current crisis, the EU Member States will draw support from EU Membership in their combat against all kinds of challenges and diffi culty.
Angelina Sarota – Internal Audit/Controls in Government Administration Exemplifi ed by Audits Performed by President of the Council of Ministers’ Chancellery ... 13 The Author describes the specifi city of the Internal Audit/Controls in Government Administration and highlights the differences between the audit exercised by the President of the Council of Ministers’ Chancelle-ry and the SCC/NIK. She also discusses Government initiatives towards regulating the internal audit / controls - related issues in public admini-stration in a complex way. She stresses the importance of internal audit
understood as a preventive activity, and concludes that developing a new Act on Audit/Control in Government Administration, better suited to the needs of an EU Member State, is needed, as in the long term perspective it could contribute to the administration’s better functioning.
Tomasz Słomka – Constitutional Change in Poland Between 1989 and the Adoption of the Constitution of the Republic of Poland ... 27 Revision of the Constitutional order implies broad and deep changes in the sphere of the Constitutional Law which are to affect the state with its core rules and systemic values. Just as it happened in Poland after 1989, the revision of the Constitutional order leads at times to the creation of a basically new systemic order. The article shows the evolutionary change which occurred in the past two decades to be concluded with the adoption of the Constitution of the Republic of Poland.
Tadeusz Chrościcki – Poland’s Economy in the Global Turmoil ... 42 The effects of the global crisis which has continued since last year, are perceptible in Poland mainly on the fi nancial market and in foreign trade.
By the end of the third quarter of 2008 their impacts on the real sphere and fi nancial sector were viewed as moderate (with the exception of the stock market). Yet, the economic data for the fi rst quarter of 2009, and the forecasts for the coming months, indicate that the situation is changing.
The article shows – by way of referring to the latest indices – how the cri-sis is going to affect our banking system, currency stability, state budget, production, investment, trade, unemployment, and the general situation of households and economic entities.
Stanisław Kluza – 2008 Financial Market Situation in the Assessment by the Financial Supervision Committee ... 63 Faced with the world crisis, all fi nancial institutions have been for-ced to shift to more conservative and cautious policies. Hence the revision of the supervisory activities pursued by the Polish Financial Supervision Committee. Despite the diffi cult conditions experienced by many fi nancial institutions active on the Polish market, 2008 turned out to be another de-velopment year. In the article the FSC President presents the current
si-tuation in the banking sector, investment funds and pension programs, in-surance companies, and on the capital market.
Paweł Wieczorek – Polish Industry in 2000–2008 ... 78 The publication presents quantitative changes which have occurred to affect the volume and structure of the industrial production sold in Poland in the recent decade, and the main qualitative indices to affect the effecti-veness of this sector management. It also attempts to answer the question – if (and if yes, then - to what extent) the transformations which occurred in the Polish industry in 2000–2008 actually contributed to strengthening this sector’s ability to resist the unfavorable trends in the Community and world markets.
Józef Nowicki – Act on Licensing Construction Works or Services 96 On 20 February, 2009, the Act on Licensing Construction Works or Services from 9 January 2009 came into life. Its aim is to create new op-portunities for performing public tasks by way of involving private funds and making use of the non-public entities’ potentials. The article presents the provisions contained in the Act and possible benefi ts from its coming into life, among others, for local Governments.
THE SETTLEMENTS OF SOME CONTROLS
Rafał Padrak – Audit of the Functioning of the Kraśnik Heat Power Engineering Plant ... 112 In 2008 the SCC Representation Offi ce in Lublin performed ad – hoc audits in the Kraśnik Heat Power Engineering Plant Co Ltd to study its functioning in 2003–2007, and at the Town of Kraśnik Offi ce, which exercises owner’s supervision over the Company and the course of its privatization. The audit studies – performed both in the Company and with its owner – disclosed serious irregularities which might serve as examples of irregularity areas to be considered in subsequent audits.
Andrzej Zalewski, Jerzy Krymski – Implementation of the National Program of Municipal Waste Water Treatment in the Warsaw Agglomeration ... 121 The SCC on their own initiative, and for the fi rst time to such a bro-ad extent, at the break of 2008 and 2009 took up the study of implementa-tion of the Naimplementa-tional Program of Municipal Waste Water Treatment in the Warsaw Agglomeration. The audit, which covered 54 public administra-tion units, including the Capital City of Warsaw Offi ce, was performed by the SCC Department of Environment, Agriculture, and Land Management, assisted by eight SCC / NIK Representation Offi ces. The article presents the results of the audit study completed in one of Poland’s major agglome-rations, which seriously pollutes the natural environment.
RELATIONS, POLEMICS
Sławomir Czarnow – The Notion of Economic Activity: Interpretation – Related Doubts and Their Importance for the Local Government Structures ... 133 Economic activity is a term to signify one of possible forms of local Government units’ activity, yet its understanding is ambiguous. Qualifying municipal activity as economic brings about defi nite fi nancial and legal consequences, most severe of which ensue from treating [the placement of]
the public order as an economic activity. That interpretation imposes on a LGU an obligation to make the ensuing payments to the same legal dead-lines which are set for other entrepreneurs, although the LGU under the rigorous provisions of the Public Finances’ Act does not enjoy the same freedom of making payments.
The Author presents the rich judicature on defi ning economic activity, along with its consequences for the LGU, and detailed suggestions for the legal amendments whose implementation would make it possible to impro-ve the LGUs’ standing in that respect.
INTERNATIONAL COOPERATION
International Conference titled “Auditing Social Assistance” – J. W. 152 First Meeting of the Team on the EUROSAI Strategic Plan – E.B.-D. 154
FROM THE LIFE OF THE SUPREME CHAMBER OF CONTROL
Orders Awarded on the Anniversary of Adopting the 3rd of May Constitution – ed. ... 156
Anniversary Conferences Continued in NIK Representation Offi ces – ed. ... 158
REVIEWS, NOTES ABOUT NEW BOOKS
Przemysław Szustakiewicz – Review of the Book Titled „The Right of Access to Public Information” by Michał Zaręba ... 160 Notes About New Books ... 163