Nieprawidłowości w gospodarce finansowej jednostek samorządu terytorialnego ujawniane przez regionalne izby obrachunkowe – analiza za lata 2006–2014

Sołtyk, Piotr

doi:10.15678/znuek.2016.0956.0804

Cited by 2 publications

(1 citation statement)

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“…At the same time, the actual practice of the functioning of local governments shows that even the statutory introduction of regulations constituting the prevention of certain activities in the area of LGUs finances, which may result in negative consequences for local communities, is not always effective. Local governments have learned to create solutions to "circumvent" restrictive rules (Owsiak, 2008;Owsiak, 2009;Langer, 2014), and on the other hand, authorities with the responsibility of controlling financial management are not always effective (Dylewski, 2011) at ameliorating the risks early enough (Sołtyk, 2016). For this very reason the development of new solutions and methodological approaches becomes particularly important, thereby allowing for a different, more effective approach to assessing the financial situation of LGUs.…”

Section: Introductionmentioning

confidence: 99%

The application of a synthetic measure in the assessment of the financial condition of LGUs in Poland using the TOPSIS method approach

Skica¹,

Rodzinka²,

Dzyuma-Zaremba³

2020

Economics &Amp; Sociology

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An assessment of the financial condition of local government units (LGUs) is usually carried out in a manner referring to traditional tools and methods based on financial analysis. However, it turns out that this approach is unreliable. There are known examples of LGUs, which, despite current reporting concerning their financial situation to the authorities controlling their financial economy, not only did not avoid financial problems (see Rewal, Dziwnów, Byczyna communes), but as a result of the improper management of public funds they were liquidated (e.g., Ostrowice commune). The finding presented above raises pertinent questions about the effectiveness of the current way of assessing the financial condition of local government units and on this basis arriving at conclusions and estimations relating to the possible consequences of the situation in local finance for the future of LGUs. Given the above, attempts to develop new solutions to assess the financial situation of LGUs are becoming more frequent. The aim of this article is to build a synthetic measure for the assessment of the financial condition of communes with regard to all basic statistics describing local government finances and making use of the TOPSIS methodology. The constructed measure does not focus on the estimation of individual financial measures but rather takes into account their interrelationships and interactions. It eliminates the problem of the lack of relationships between the analyzed result values, which may be responsible for the incorrect interpretation of the financial conditions of local government units. The value of the obtained measure allows for an objective assessment of the condition of LGUs finances, providing synthetic information concerning the multi-sectional assessment of the condition of local government finances.

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Section: Introductionmentioning

confidence: 99%

The application of a synthetic measure in the assessment of the financial condition of LGUs in Poland using the TOPSIS method approach

Skica¹,

Rodzinka²,

Dzyuma-Zaremba³

2020

Economics &Amp; Sociology

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The Hidden Local Debt – Reasons, Effects, Countermeasure

Jastrzębska

2018

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Zniesienie limitu poziomu długu jednostek samorządu terytorialnego (JST) i wprowadzenie od 2014 r. jedynie limitu wypłat na obsługę długu w poszczególnych latach objętych prognozą długu (indywidualny wskaźnik zadłużenia-IWZ) powinno skłaniać JST do efektywnego zarządzania długiem (jego poziomem i kosztami obsługi). Limit ten wyznaczany jest jako relacja nadwyżki dochodów bieżących nad wydatkami bieżącymi, powiększona o dochody ze sprzedaży majątku, do dochodów ogółem. W praktyce nowa limitacja zadłużenia zachęca część JST do wzrostu zadłużenia pozabudżetowego, pozostającego poza zakresem monitorowania i kontroli organów nadzoru (dług ukryty), w celu dalszego zadłużania się przy wysokich kosztach i ryzyku. Celem artykułu jest określenie istoty długu ukrytego JST, wskazanie przyczyn i skutków występowania tego zjawiska oraz rekomendacja działań służących: ograniczaniu niekontrolowanego zadłużania się JST, utrzymaniu stabilności finansowej JST, zwiększeniu przejrzystości finansów samorządowych.

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Nieprawidłowości w gospodarce finansowej jednostek samorządu terytorialnego ujawniane przez regionalne izby obrachunkowe – analiza za lata 2006–2014

Cited by 2 publications

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The application of a synthetic measure in the assessment of the financial condition of LGUs in Poland using the TOPSIS method approach

The application of a synthetic measure in the assessment of the financial condition of LGUs in Poland using the TOPSIS method approach

The Hidden Local Debt – Reasons, Effects, Countermeasure

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