COMMENTS TO THE GOVERNMENT BILL OF 13 JULY 2016 ON AMENDMENTS TO THE ACT ON THE REGIONAL ACCOUNTING CHAMBERS

Abstract

The paper consists of two parts. The first part is devoted to discussing currently effective provisions of the Act on the Regional Accounting Chambers within organisation and operation rules of the rios (Polish abbreviation for regionalne izby obrachunkowe - regional accounting chambers) rio's college, rio's chairman, and the structure as well as tasks performed by rios. The second part presents comments to the government bill of 13 July 2016 on amendments to the Act on the Regional Accounting Chambers1 . The study has been performed as comparison between effective legal state of the Act on rio and projected amendments. Due to the fact that solutions adopted by law on the regional accounting chambers concerning supervision and control are undoubtedly innovative not only compared to European solutions but also national ones2 , comparison of Polish solutions with others used in European countries has intentionally been rejected. The analysis of suggested amendments has been performed in relation to their compliance with the Constitution of the Republic of Poland, principles of law and advisability.