Prawnofinansowy mechanizm przenoszenia środków finansowych w budżecie miasta, powiązanie tego mechanizmu z dokonywaniem wydatków na realizacją zadań tej jednostki samorządu terytorialnego (…)
The legal and financial mechanism for transferring funds in the city budget, linking this mechanism to expenditure on the tasks of this local government unit (…)

Summary/Abstract: In accordance with the law and judicature of the Main Commission Adjudicating in Cases for Violation of Public Finance Discipline, the principle is that expenditure from the city budget should be financed after it has been secured in the city budget in the form of a transfer of funds, provided that this is justified by the budgetary situation. The transfer of funds should be carried out by way of a resolution of the city council (the legislative authority) unless such a budgetary change falls within the scope of the mayor's (the executive authority) powers. Failure by the mayor to perform the analysed task (repair of lanes of communication on a municipal cemetery) due to a lack of financial resources results in the possibility of lodging a complaint with the administrative court by any entity whose legal interest or right has been infringed. After examining the complaint, the court will have the right to order the supervisory authority to perform the necessary actions for the complainant, at the expense and risk of the city.

• Details
• Contents