Planowanie strategiczne jednostki samorządu terytorialnego w modelu kontroli zarządczej
Strategic Planning of Local Government as Part of the Internal Control System

Summary/Abstract: The article takes on the theme of strategic planning in local government. The author relates the strategic planning process to the requirements of the Public Finance Act. The Act amended and designating a single management model effective public institutions called, problematic, management control. A large part of this model has been published in the form of standards. In them pointed out certain quality standards to be met by properly formulated goals of public institutions. These criteria are known as the acronym SMART. The author points to the need to ensure that the strategies developed by local governments meet the requirements of the Act with regard to setting goals, acting essential part of good governance in the sector.

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