ON THE FINANCIAL ACTIVITY OF THE METROPOLITAN UNION

Central European Review of Economics & Finance Vol. 19, No. 3 (2017), pp. 57–75.

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OPINIONS OF THE REGIONAL ACCOUNTING CHAMBERS REGARDING THE DOCUMENTS

ON THE FINANCIAL ACTIVITY OF THE METROPOLITAN UNION

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regard, the provisions of the Public Finance Law and Act on RACs apply, setting out the limits of WKH5$&V·RSLQLRQ²PDNLQJDFWLYLW\7KHVXEMHFWVRIWKHRSLQLRQVDUHWKHIROORZLQJGUDIWUHVROXWLRQV

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Introduction

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ulty of Law and Administration at the University of Szczecin.

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27, 2009. Those provisions specify metropolitan union as the association of /*8VORFDWHGZLWKLQDSDUWLFXODUPHWURSROLWDQDUHDFRQVWLWXWLQJDVSDWLDOO\

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tasks on their own behalf and at their own responsibility and their independ- ence shall be protected by the courts.

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years. It has been pointed out that it is necessary to reinforce the current structure of the public administration in its local dimension with the entities FDSDEOHRIVDWLVI\LQJHIIHFWLYHO\WKHFROOHFWLYHQHHGVRIWKHLQKDELWDQWVRIWKH

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of the metropolitan union are also subject to the opinions issued by RACs.

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possibility of loan or credit repayment or redemption of securities by the metropolitan union.

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3XEOLF)LQDQFH/DZ,WKDVEHHQSRLQWHGRXWWKDWDV5$&VVXSHUYLVHVWKHÀ- nancial economics of the LGUs, it is also the RACs’ task to issue opinions on WKHUHFRYHU\SURFHHGLQJVSURJUDPPHVGHYHORSHGE\/*8V([SODQDWRU\VWDWH- PHQWRQDELOOGDWHG1RYHPEHURQDPHQGPHQWRI3XEOLF)LQDQFH

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)LQDQFH/DZLQWKHSHULRGRIUHDOL]DWLRQRIWKHUHFRYHU\SURFHHGLQJVSUR- JUDPPHWKDWKDVREWDLQHGDSRVLWLYHRSLQLRQE\WKH5$&KRZHYHUVXFKIDLO- XUHWRPDLQWDLQUHODWLRQVPD\DSSO\RQO\WRWKHSD\PHQWRIOLDELOLWLHVH[LVWLQJ

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aforementioned resolutions. The type (content) of RAC’s opinion is therefore LPSRUWDQWDVLQWKHFDVHRIDSRVLWLYHRSLQLRQRQWKHSURJUDPPHQRWEHLQJ

LVVXHGE\WKH5$&LWLVWKH5$&ZKRVKDOODGRSWWKHXQLRQ·VEXGJHW'HFL- VLRQE\9RLYRGVKLS$GPLQLVWUDWLYH&RXUWLQ6]F]HFLQ%RWKWKHQHJD- WLYHRSLQLRQE\5$&RQWKHUHFRYHU\SURFHHGLQJVSURJUDPPHDQGIDLOXUHWR

GHYHORSVXFKSURJUDPPHE\WKHPHWURSROLWDQXQLRQSXUVXDQWWRWKHSURYL- VLRQVRI$UWLFOHDVHFWLRQ3XEOLF)LQDQFH/DZLVFRQVLGHUHGDQHYHQW

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DGRSWLRQRIWKHEXGJHWE\WKH5$&WKHXQLRQ·VDVVHPEO\UHJDLQVLWVFRPSH- WHQFHUHJDUGLQJWKHEXGJHWDU\PDWWHUV5HVROXWLRQRI5$&LQ:URFâDZ

3XUVXDQWWR$UWLFOHDVHFWLRQ3XEOLF)LQDQFH/DZWKHDPHQGPHQWRI

XQLRQ·VEXGJHWDGRSWHGE\WKH5$&ZLWKRXWPDLQWDLQLQJUHODWLRQVVSHFLÀHG

LQ$UWLFOH²3XEOLF)LQDQFH/DZPD\QRWUHVXOWLQLQFUHDVHGGHJUHHRI

IDLOXUHWRPDLQWDLQUHODWLRQVUHVXOWLQJIURPWKLVEXGJHW

Final conclusions

7KHVFRSHDQGUXOHVIRU5$&VLVVXLQJRSLQLRQVRQWKHÀQDQFLDOGRFXPHQWV

RIWKHPHWURSROLWDQXQLRQLVFRPSDUDEOHWRWKHSURFHGXUHRILVVXLQJRSLQLRQV

on such documents drawn in LGUs, metropolitan associations and county

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WR5$&V·LVVXLQJRSLQLRQVRWKHFRQFOXVLRQVRIWKHDXGLWFRPPLVVLRQRIWKH

DFNQRZOHGJHPHQWRIWKHIXOÀOPHQWRIGXWLHVE\WKHXQLRQ·VERDUGGRHVQRW

FRQWDLQDQ\RWKHUSURYLVLRQVUHIHUULQJWRWKHSURFHVVRILVVXLQJ5$&·VRSLQLRQ

RQWKHÀQDQFLDOGRFXPHQWVRIWKHXQLRQ

7KXVWKHSURYLVLRQVRIWKH3XEOLF)LQDQFH/DZDQG$FWRQ5$&VKDOODS- SO\0RUHRYHU$UWLFOHVHFWLRQ0HWURSROLWDQ8QLRQ$FWFRQWDLQVVLJQLÀ- cant provisions Ȥ pursuant to this Article, provisions of chapter 7 Voivodship 6HOI²*RYHUQPHQW$FWHQWLWOHGÅ6XSHUYLVLRQRYHUWKHDFWLYLW\RIWKHYRLYRG- VKLSVHOI²JRYHUQPHQWµVKDOODSSO\DFFRUGLQJO\WRWKHVXSHUYLVLRQRYHUWKH

DFWLYLW\RIPHWURSROLWDQXQLRQ7KH5$&·VRSLQLRQVDUHQRWELQGLQJIRUWKH

ORFDOJRYHUQPHQWERGLHVEXWLQFHUWDLQFLUFXPVWDQFHVDUHFRQVLGHUHGDV

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PDGHE\WKHORFDOJRYHUQPHQWERG\GHSHQGVRQWKHRSLQLRQRQWKDWGHFLVLR- nissued by the other body, zsuch body shall make a statement no later than ZLWKLQGD\VIURPWKHGD\RIVHUYLQJWKLVGHFLVLRQRULWVGUDIW7KHTXRWHG

SURYLVLRQUHIHVWRDQH[LVWLQJVSHFLÀFUHVROXWLRQZKLFKLVWREHGHOLYHUHGWR

WKHRWKHUERG\LQRUGHUWRREWDLQDQRSLQLRQ'HFLVLRQE\9RLYRGVKLS$GPLQ- LVWUDWLYH&RXUWLQ6]F]HFLQ,QWKHDQDO\VHGVLWXDWLRQLWLVREOLJDWRU\WR

VHUYHWKH5$&LQRUGHUWRREWDLQRSLQLRQZLWKYDULRXVÀQDQFLDOGRFXPHQWVRI

the metropolitan union (draft resolutions, periodical information and reports, UHFRYHU\SURFHHGLQJVSURJUDPPHVRWKHUÀQDQFLDOGRFXPHQWV

0HWURSROLWDQXQLRQLVDSXEOLFHQWLW\DQGDXQLWRIDSXEOLFÀQDQFHVHFWRU

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H[HFXWLQJÀQDQFLDODFWLYLW\([HFXWLRQRIÀQDQFLDOHFRQRPLFVE\DQHQWLW\RI

VXFKOHJDOVWDWXVVKDOOEHPDGHSXUVXDQWWRDQGZLWKLQWKHOLPLWVRIDSSOLFD- ble law. The opinions issued by RACs are mainly a form of preliminary control RYHUWKHÀQDQFLDODFWLYLW\RIWKHPHWURSROLWDQXQLRQ,QWKHFDVHVZKHUHWKH

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to the report to the RAC’s committee no later than within 30 days from the GD\RIUHFHLYLQJWKHUHSRUW7KH5$&·VFRPPLWWHHGLVPLVVHVWKHREMHFWLRQV

or meets the concerns and amends the report. The content of the report is subject to announcement in teleinformatic system.

References

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