Sprawowanie kontroli zarządczej w systemie finansów publicznych w Polsce

Abstract

Management control should be understood as the totality of measures taken to ensure that public objectives and tasks are carried out in a lawful, efficient, economical and timely manner. As a result, this control is therefore intended to increase the efficiency and effectiveness of the entire Polish public administration. Of great importance in the control process is the stage of risk identification, as perceiving a given risk will allow to effectively counteract it. According to management control standards, an annual report in the form of a statement is recommended for this purpose. To facilitate control, the Ministry of Finance has drawn up a template that managers of units can use when assessing the state of management control. In this article, the author not only characterizes management control, but also analyzes the statements made by public finance sector entities. This was to verify whether public finance sector entities not only understand the objectives of the introduction of management control, but also whether they correctly complete the provided template of the declaration, thus contributing to the effective operation of public administration.