Act Of 7 October 1992 On Regional Boards Of Auditors

Original Language Title: USTAWA z dnia 7 października 1992 r. o regionalnych izbach obrachunkowych

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Chapter 1 General provisions Article. 1. [the organisation and tasks of the regional boards of Auditors] 1. CRCs, hereinafter referred to as "Chambers", are the State authorities of supervision and control of financial management of the entities referred to in paragraph 1. 2.2. The Chamber shall exercise supervision over the activities of the local government units in financial matters referred to in article 1. 11 (1). 1 and carry out control of financial management and procurement: 1) local government units;

1A) [1] Metropolitan compounds;

2) międzygminnych compounds;

3) associations of municipalities and associations of municipalities and counties;

4) associations of counties;

4A) [2] compounds powiatowo-municipal;

5) associations of counties;

6) local government organizational units, including local government;

7) other entities, to the extent they use subsidies granted from the budgets of the local government units.

3. The Chamber shall draw up reports, analysis and opinions on matters referred to laws.

4. The Chamber within the scope of supervision and control lead information, instruction and training. Information and training can be carried out in return for payment. Income from this are revenues of the State budget.

Article. 2. [supervision over the activities of the regional boards of Auditors] 1. Supervision over the activities of the regional boards of Auditors is exercised by the competent minister of the public administration on the basis of compliance with the law.

2. in the event of repeated violations of the law, the President of the Council of Ministers at the request of the Minister responsible for public administration can solve the College Chamber of Commerce, by specifying a time period not longer than 3 months – for the appointment of the College in the new lineup. The College solution is equivalent to the reference of the President and the Deputy President of the Chamber.

3. the President of the Council of Ministers in the situation provided for in paragraph 1. 2 sets, at the request of the Minister responsible for public administration, the provisional President, that at the time of production of the College in the new lineup has the function of this body.

4. the President of the Council of Ministers at the request of the Minister responsible for public administration, in consultation with regional assemblies, shall determine, by regulation, establishment of Chambers, territorial scope of their actions, the seat of the long distance units, a detailed organization of the boards, the number of members in each of them and the procedure in the cases specified in the Act.

Article. 3. [the jurisdiction of the audit Chamber] for the entities referred to in article 1. 1 paragraphs 1 and 2. 2 paragraph 2 – 7, the correct one is covering the range of action established.

Article. 4. [the principle of financing the activities of Chambers of Commerce] Chamber of Commerce are national budgetary units.



Chapter 2 the task of regional boards of Auditors Art. 5. [control of financial management of local government units] 1. The Chamber of control of the economy, including the implementation of tax obligations and public procurement entities referred to in article 1. 1 paragraphs 1 and 2. 2, on the basis of the criterion of legality and conformity with the facts.

2. the audit of financial management of local government units in terms of government tasks, performed by these units on the basis of laws or agreements is carried out also taking into account the criterion of appropriateness, reliability and economy.

Article. 6. (repealed).

Article. 7. [inspection] 1. The Chamber shall carry out at least once every four years a comprehensive control of the financial management of local government units.

2. The Chamber may also carry out control: 1) entities referred to in article 1. 1 paragraphs 1 and 2. 2 paragraph 6 and 7 at the request of the local government units or their associations;

2) entities referred to in article 1. 1 paragraphs 1 and 2. 2 paragraph 1 – 6 – at the request of government authorities, agencies or funds in the event of a transfer of public funds for the benefit of those owners.

3. (repealed).

Article. 7A. [Notification of the initiation of the control] 1. The extent and date control of the President of the Chamber, or a person authorized by him shall notify the head of the controlled entity and, in the case of the control bodies referred to in article 1. 1 paragraphs 1 and 2. 2 paragraph 6 and 7, also competent authority Executive local government. Notification of the date of the comprehensive control shall be made no later than 7 days before the start.

2. the head of the controlled entity is obliged to provide the necessary conditions for the smooth carrying out of control.

3. The Inspector on the control of financial management, hereinafter referred to as "the Inspector", be excluded from the control activities, if he or members of his family remain in such legal relations with the controlled or personal with its employees, which raise doubts as to the impartiality of the Inspector. Exclusion from Office, at the request of the inspector or on a request filed by the head of the controlled entity duly substantiated.

4. the President of the Chamber may order to check the implementation of audit conclusions in a separate control.

Article. 8. [powers of inspectors] 1. In the context of their control of the inspectors have the right to: 1) request necessary information on the activities of the controlled entities, in particular their financial management from the scope of the implementation of the budget and financial management;

2) access to the land and premises of the party;

3) to review documentation related to other disposal of cash, including control of State coffers;

4) insight into the documentation associated with the economy of means in kind;

5) insight into the documentation related to the financial management of the controlled entity;

6) securing of documents and other evidence;

7) insight into the personal tax records of entities bearing public burdens of local government units;

8) access to personal data concerning the qualifications and salaries of workers;

9) preparation or Commission to draw up the necessary to control copies and extracts from documents.

2. In carrying out the tasks under paragraph 1. 1 paragraph 7, inspectors shall be bound by his fiscal secrecy referred to in article 1. 293 of the Act of 29 August 1997 – tax (Dz.u. of 2012, item 749 and 1101).

3. employees of the controlled entity must provide the Inspector oral or written explanations on matters relating to the subject control in terms of the tasks assigned to them in their official capacity.

Article. 9. [the Protocol and the results of the inspection] 1. Of inspection shall be drawn up, which shall be signed by the Inspector and head of the controlled entity and Treasurer (Chief Accountant) or their alternates.

1a. the head of the controlled entity or his Deputy may refuse to sign the Protocol, within 3 days from the date of receipt of the written explanation as to the reasons for the refusal. Such permission is also skarbnikowi (Chief Accounting Officer) or his Deputy.

1B. the refusal to sign the Protocol and a hearing referred to in paragraph 1. 1A, the Inspector notes in the Protocol.

1 c. refusal to sign the Protocol of control by a person referred to in paragraph 1. 1A do not constitute an obstacle to sign the Protocol by the Inspector and the implementation of the findings of the control.

2. on the basis of the results of the audit, the Board refers to the controlled entity instance of the test, indicating the sources and causes of irregularities, their sizes, those responsible, and requests to remove them and improvement of test activities. An instance of the follow-up shall be controlled unit not later than 60 days from the date of signing the Protocol control.

3. Controlled an entity shall within 30 days from the date of service instances to notify the Board about the execution of applications or of the reasons for their failure. To the conclusions of the monitoring instance has the right to claim to the College Board.

4. reservation consists of the competent authority of the controlled entity within 14 days of receipt of an instance of the inspection through the President of the Chamber. The basis for the claim may be the only complaint breach of the law through wrong its interpretation or application.

5. The period referred to in paragraph 1. 3, is suspended for the duration of the consideration of the reservation in respect of audit conclusions covered by the subject.

Article. 9A. [Control quarterly reports and applications for a subsidy from the General] the Chamber of control in terms of accounting and the formal quarterly reports on the implementation of the budgets of the local government units and applications for part of the equivalent of subsidies.

Article. 10. [information on identified irregularities] information on identified irregularities in the data range for the calculation of the subsidy and settlement earmarked grants the President of the Chamber shall transmit to the authorities of an allocation of these funds.

Article. 10A. [report on the State of financial management controlled entity] 1. On the basis of the results of supervisory activities, control and asked for an opinion, if necessary, indicate the authorities of the local government unit of repeated irregularities or risk failure of statutory tasks, the Board presents a report on the State of financial management of the entity.


2. the College Board of the resolution decides to draw up a report, defines its scope and time and shall designate a member of the College responsible for the preparation of the project report.

3. After the adoption of the report by the College President of the Chamber shall transmit the report authorities: forming the Executive and competent local government unit.

4. the authorities of the local government unit can bring to the College to report within 30 days from the date of its receipt. College in a separate resolution dismisses objections or them shall take into account and changes the report.

5. The report shall be made public in the economic system.

6. the provisions of paragraphs 1 and 2. 1-5 shall apply mutatis mutandis to associations of local government units, that the report shall be communicated to the bodies of units that belong to the connection.

Article. 11. [examination of resolutions and orders of the bodies of the units of local government] 1. In respect of the activities of the supervisory jurisdiction of regional boards of Auditors includes resolutions and interim measures taken by the authorities of the local government units: 1) the procedure for the adoption of the budget and its changes;

2) budget and its changes;

3) enter into commitments affecting the amount of public debt, government entities and loans;

4) rules and the scope of the grant from the budget of the local government unit;

5) local taxes and fees, to which they apply the provisions of the Act-tax;

6) discharge;

7) long-term financial forecasts and amendments.

2. In the absence of a budget resolution by the body representing local government unit until 31 January of the financial year, the Board shall determine the unit budget, within a time limit to the end of February of the financial year in respect of the tasks and tasks.

2A. The Board shall determine the budget of the local government unit in terms of jobs and tasks also in case of failure by the rules referred to in article 1. 242 to 244 of the Act of 27 August 2009 on public finances (Journal of laws of 2013.885, 938 and 1646).

3. In the case of slightly negligent violation of law in the resolution or order of the Board does not represent the invalidity of the resolution or Ordinance, but merely to indicate that it has been issued in violation of the law.

4. the provisions of paragraphs 1 and 2. 1-3 shall apply mutatis mutandis to associations of local government units.

Article. 12. [supervisory Proceedings] 1. The Board, leading the Supervisory proceedings on the recognition of the budgetary resolutions decision-making body the local government unit to be invalid in whole or in part, indicates the irregularity and the manner and term of their removal.

2. If the competent authority within the time limit will not remove the irregularities referred to in paragraph 1. 1, College of the Chamber shall rule on the invalidity of the resolutions, in whole or in part.

3. In case of annulment of the resolution in whole or in part, or part of the budget affected by the invalidity shall be determined College Chamber of Commerce.

4. indication of irregularities and how and when to remove them suspend 30-day period referred to in article 1. 91 paragraph 1. 1 of the Act of 8 March 1990 on municipal self-government (Journal of laws of 2001, no. 142, item 1591., as amended.), art. 79 paragraph 1. 1 of the Act of 5 June 1998 on district self-government (Journal of laws of 2001, no. 142, poz. 1592, as amended) and article. 82 paragraph 1. 1 of the Act of 5 June 1998 on the central State (Journal of laws of 2001, no. 142, poz. 1590, as amended), for a period of not longer than 30 days.

Article. 13. [additional tasks of the audit Chamber] to the tasks of the Chamber must also: 1) issue, at the request of the executive body the local government unit, reviews about the possibility to repay the loan, the loan or the redemption of securities;

2) (repealed);

3) issue of reviews of submitted projects the budget resolutions of local government units;

4) issue of reviews of submitted by the boards of the districts and provinces and mayors (mayors, mayors) information about the progress of the implementation of the budget for the first half;

5) issue of reviews of submitted by the boards of the districts and provinces and mayors (mayors, mayors) reports on the implementation of the budget, along with information about the State of the property of the local government units and explanatory notes;

6) (repealed);

7) (repealed);

8) issuing an opinion on the Commission proposals of inspection bodies which are local government units on the discharge and the opinion on the resolution of the Municipal Council to award wójtowi discharge;

9) examination of the cases relating to notification by the Treasurer (Chief Accountant of the budget of the local government unit) of the cases to countersign the written command authority, in accordance with special regulations;

10) consideration of other matters specified in separate laws;

11) providing explanations on the instances of the entities referred to in article 1. 1 paragraphs 1 and 2. 2 in cases concerning the application of the provisions of the public finance;

12) issue of reviews of submitted projects of resolutions of the multiannual financial forecasts;

13) opinions about the resolution of local government units.



Chapter 3 the Organization and principles of operation of the regional boards of Auditors Art. 14. [Authority Chamber of] the authority of the Chamber is the College of the Chamber.

Article. 15. [the College Chamber of Commerce] 1. In the composition of the College of the Chamber consists of the President of the Chamber as the President of the College and the other members.

2. A member of the College shall appoint the President of the Council of Ministers, on a proposal from the President of the Chamber, reported after obtaining the opinion of the College of the Chamber, was adopted by secret ballot, in the presence of at least half of its composition.

3. Half of the composition of the College of the Chamber are members appointed from among candidates reported to the College by the authorities representing local government units.

4. membership in the College of the Chamber is full time or pozaetatowy. The nature of the membership be determined by the President of the Council of Ministers, on a proposal from the President of the Chamber.

5. A full-time member of the College shall be for an indefinite period.

6. Pozaetatowego a member of the College relies on a 6-year term.

7. the members of the College in terms of the performance of the tasks of the supervisory and control functions are independent and are subject only to the laws.

8. A member of the College may be a person who: 1) you have the full legal capacity;

2) has Polish citizenship and enjoys the full rights;

3) graduated from the master's degree in law, administrative, economic or have a degree in one of these areas of knowledge;

4) has at least a four-year length of service in units for the operation of the local government or public finances;

5) not been convicted by a final judgment for an offence committed with intent.

9. A reference member of the College is in the case of: 1) resign from Office;

2) loss of one or more of the conditions referred to in paragraph 1. 8.

3) the finding of repeated infringement during the execution duties or tax evasion.

10. the President of the Council of Ministers on a proposal from the President of the Chamber is referenced by a member of the College in the cases referred to in paragraph 1. 9. The provisions of article 4. 16A paragraph. 3 and 4 shall apply mutatis mutandis.

Article. 15A. [competition for the Member of the College] 1. Candidates for members of the College emerges through the competition.

2. the competition announces the President of the Chamber, who presides over the work of the selection board.

3. the President of the Chamber of Commerce Announces the contest in the official circulated. In the case of a vacancy in the position of a member of the College by the body representing local government unit, in the announcement of the President of the Chamber shall about having the candidate's declaration by such a body.

4. the selection board shall enter into the President of the Chamber, and two members of the College of the Chamber, selected by a college by a simple majority, in the presence of at least half of its composition.

5. A member of the selection board cannot be member of the College of the Chamber, which is the spouse of a candidate or a person remaining with him in cohabitation, his relative or kin up to the second degree or is related to it in respect of the adoption, custody or guardianship. If the circumstances referred to in the first sentence, will be revealed after the appointment of the Commission, of the College of the Chamber shall make the changes in the composition of the Commission. The steps the Commission made before the change of the composition of the Commission shall be deemed to be invalid.

6. the Commission does not allow for the competition of tenders which do not comply with the requirements set out in the notice of competition or submitted after the deadline for submission of tenders.

7. the Commission shall rule after hearing the documents submitted by the candidates and after talking with them, if they fulfil the criteria set out in the notice of competition and knowledge of the applicable law in respect of the activities of regional boards of Auditors.

8. Selection of candidates shall be made by a simple majority. In the event of a tie vote at the voting decision of the President.

9. The selection board within 7 days from the resolution on preventing the candidate into the competition referred to in paragraph 1. 6, or decide on the selection of the candidates referred to in paragraph 1. 8, notify the applicant in writing of its resolution.

10. Within 7 days from the receipt of the notification referred to in paragraph 1. 9, the candidate has the right to appeal to the College Board. The College of the Chamber shall consider the appeal within 30 days from the date of its receipt.


11. the Chairperson of the selection board presents the College Chamber of Commerce list of candidates for members of the College. The College of the Chamber with the evaluation of the candidate or candidates shall implement the principle of appointment by the President of the Council of Ministers of the members of the College in the middle of out of nominations by the authorities representing local government units.

12. the competent Minister of the public administration shall determine, by regulation, the detailed terms and conditions of carrying out competition for members of the College of the Chamber, and, in particular, the model notice of competition, the timing of the announcement of the contest should be made, deadlines for submitting candidates, including by the authorities representing local government units, stages of competition proceedings and a detailed mode of appeal proceedings, as referred to in paragraph 1. 10. Article. 16. [the appointment of the President of the Chamber] 1. The President of the Chamber shall appoint, after the contest, the President of the Council of Ministers at the request of the Minister responsible for public administration.

2. The candidate for the President of the Chamber shall elect, by competition, of the College of the Chamber from among the members of the College and the other candidates meeting the requirements referred to in article 1. 15 paragraph 1. 8.3. College Chamber of Commerce Announces the official newspaper with the contest for the post of the President of the Chamber, within 60 days before the expiry of the term of Office.

4. the composition of the selection board of three members selected by the College by a simple majority of votes, in the presence of at least half of its composition.

5. A member of the selection board cannot be member of the College of the Chamber, which is a candidate for the post of the President of the Chamber, is the spouse of a candidate or a person remaining with him in cohabitation, his relative or kin up to the second degree or is related to it in respect of the adoption, custody or guardianship. If the circumstances referred to in the first sentence, will be revealed after the appointment of the Commission, of the College of the Chamber shall make the changes in the composition of the Commission. The steps the Commission made before the change shall be deemed to be invalid.

6. the Commission does not allow for the competition of tenders which do not comply with the requirements set out in the notice of competition or submitted after the deadline for submission of tenders. Article. 15A paragraph 1. 7 shall apply mutatis mutandis.

7. the Chairperson of the selection board within 7 days shows College Chamber of Commerce list of candidates or a candidate for the President of the Chamber. The College of the Chamber shall elect the candidate for the President of the Chamber, in a secret vote, an absolute majority of votes, in the presence of at least half of its composition. The President of the College shall forward the resolution to the Minister competent for the public administration.

8. College of the Chamber within 7 days from the resolution on the opinion of the candidates for the President of the Chamber shall notify the candidates in writing of its resolution.

9. Within 7 days from the receipt of the notification referred to in paragraph 1. 8, the candidate has the right to appeal to the Minister responsible for public administration. The competent Minister of the public administration shall consider the appeal within 30 days from the date of its receipt.

10. the term of Office of the President of the Chamber takes 6 years from the date of appointment.

11. at the end of the term of Office of the current Chairman of the carry out their duties until the appointment of a new President.

12. the competent Minister of the public administration shall determine, by regulation, the detailed terms and conditions of carrying out of the competition on the President of the Chamber, and, in particular, the task of the selection board, the pattern of the notice of competition, the deadline for submitting candidates, taking into account the date of expiry of the term of Office of the President of the Chamber, stages of competition proceedings and a detailed mode of appeal proceedings, as referred to in paragraph 1. 9. Article. 16A. [Appeal of the President of the Chamber of Commerce] 1. The President of the Chamber of appeal in cases referred to in article 1. 15 paragraph 1. 9.2. The President of the Chamber is referenced by the Prime Minister at the request of the Minister responsible for public administration.

3. the appeal, together with the reasons, shall be served on the person concerned. The decision about the appeal concerned the right to complain to the administrative court within 14 days from the date of its delivery. Bringing an action pauses reference. The administrative court shall appoint a hearing on the matter within deadlines within 30 days from the date of submission of the complaint.

4. The proceedings in the cases referred to in paragraph 1. 3, shall apply mutatis mutandis the provisions of challenging the Court decision administration. Provision of art. 52 of the Act of 30 August 2002, the law on proceedings before administrative courts (Journal of laws of 2012.270 and 1101) does not apply.

5. In the event of an appeal the President of the Chamber or of his death, the College proper Chamber of Commerce Announces a contest for the post of the President of the Chamber within 14 days from the date of revocation or from the date of his death. Provision of art. 16 paragraph. 2 shall apply mutatis mutandis.

6. at the end of the term of Office of the President of the Chamber, or after the cancellation of the President in connection with the resignation he remains a full-time member of the College.

7. where the conversion of employment of the President of the College would result in exceeding the number of members of the College referred to in article 1. 2. 4, or under the State budget limits employment and remuneration amounts for a given group of people covered by the multiplier effect running remuneration, these numbers increased by one, and complement measures on remuneration from the State budget reserve to finance unforeseen organisational changes.

Article. 16B. [Establishment and Deputy President of] the Deputy President of the Chamber shall appoint and dismiss the President of the Council of Ministers, on a proposal from the President of the Chamber, from among the members of the College.

Article. 17. [the tasks and powers of the President] 1. President of the Chamber leads the Chamber of Commerce, and in particular: 1) represents the Chamber on the outside;

2) is the Manager of the Chamber of workers;

3) shall, after the adoption by the College of the Chamber, the Minister competent public administration annual report on the implementation of the budget and the report on the activities of the control and information and training of the Chamber, by the end of the first quarter of the year following the year covered by the report;

4) draft organizational rules of the Chamber;

5) occurs to the President of the Council of Ministers with proposals for appointment and dismiss the Deputy President and the establishment, cancellation or a change in the nature of employment of a member of the College;

6) occurs to the President of the Council of Ministers to increase the number of members of the College;

7) designates the formations of the Court and their Chairmen;

8) announces a competition for the position of a member of the College;

9) convene meetings of the College of the Chamber;

10) shall appoint, from among the members of the College, the Commission to consider matters referred to in article 1. 13 paragraph 9, and shall designate its Chairman;

11) carries out tasks referred to in article 1. 70 paragraph 1. 1 of the Act of 17 December 2004, the liability for a breach of discipline in public finances (Journal of laws of 2005, no. 14, item 114, as amended).

2. the President of the Chamber of Commerce also performs other actions provided for by law, and non-proprietary for the College of the Chamber, the Commission jurisdiction in matters of infringement of public finance discipline and the trial formations.

2A. (repealed).

3. the Deputy to the President of the Chamber: 1) shall perform the duties and powers in the range specified by the President of the Chamber;

2) directs the activities of the Chamber in the absence of the President of the Chamber, with the exception of matters which the President has reserved for his exclusive property.

Article. 18. [the job College] 1. The exclusive property of the College of the Chamber: 1) establish the budget of the local government unit and to rule on the invalidity of the resolutions and regulations referred to in article 1. 11 (1). 1;

2) deciding on appeals in cases referred to in article 1. 20(2). 2;

3) receiving reports on the activities of the control and information and training of the Chamber;

4) adoption of the proposals for the draft budget of the Board and the framework of a plan of work;

5) receiving reports on the implementation of the budget of the framework and the annual plan of work of the Chamber, including the control plan;

5A) the examination of objections to the proposals contained in the audit instances;

5B) reviewing candidates for the members of the College;

5 c) selection of the candidate for the President of the Chamber;

5 d) adoption of the organizational rules of the Chamber;

6) adoption of resolutions in other cases specified in separate regulations.

2. The resolution of the College of the Chamber are taken by an absolute majority of votes in the presence of at least 1/2 the number of members of the College Board.

3. In the meeting of the College of the Chamber has the right to participate a representative of an entity referred to in article 1. 1 paragraphs 1 and 2. 2, whose case is being considered.

Article. 18A. [meeting of the College of the Chamber] 1. The meeting of the College of the Chamber shall be convened by the President of the Chamber, if necessary, not less frequently than once a quarter. President of the Chamber shall convene the College also on the written request of at least half the members of the College, within 14 days from the date of its deposit.

2. the meeting of the College shall be chaired by the President of the Chamber, and in his absence-Deputy President of the Chamber or designated by the President of the Member of the College.

3. Settlement of the supervisory provisions and reviews on matters covered by the Act are taken in the form of resolutions.

4. The resolution of the College shall be signed by the person the President in his meeting.

5. The meeting of the College of the Chamber shall be drawn up.

Article. 19. [formations of the Court] 1. In the House are formations of the Court, made up of 3 members of the College.

2. The properties of the trial formations should be issuing an opinion on the matters set out in the laws.


3. In the cases referred to in article 1. 13, paragraph 8, and on the resolution of the Municipal Council to award the discharge wójtowi (Mayor, city President) of the Chamber shall issue the opinion within a period of 14 days.

Article. 20. [appeal against resolutions of the trial formations] 1. Of resolutions of the trial formations is a reference to the College of the Chamber within 14 days from the date of delivery of the resolution.

2. Reference from the opinion issued by the formation of the Court in the cases referred to in article 1. 13 paragraph 3-5 is considered by the College of the Chamber, not later than within 14 days from the date of its filing.

Article. 21. [the negative opinion of the Chamber in budgetary matters] 1. The issue of the negative reviews about the project of the budget of the local government unit shall not prevent the adoption procedure of the budget, however, the executive body of the local government unit is before the adoption of the budget of the present this opinion forming body the local government unit, along with a response to its allegations.

2. a negative opinion in the case referred to in article 1. 13 paragraph 5 the President of the Chamber shall inform the appropriate voivode and the proper Minister of public financies.

3. A negative opinion of the Chamber about the report of the implementation of the budget of the local government unit executive body shows your authority units together with the response to the allegations contained therein no later than before the discharge to the executive body.

4. (repealed).

Article. 22. (repealed).

Article. 23. [limitation of business conduct by employees of the Chamber] 1. Restrictions on doing business by employees of the regional boards of Auditors dealing with the position of the President, a member of the College, the head of the Inspector and specify rules to limit the conduct of business by people with public functions.

2. the President of the Chamber, his Deputy and other members of the College and the Regional Chamber of Audit Board may not be members of the bodies of local government units and local colleges and be in an employment relationship in the units referred to in article 1. 1 paragraphs 1 and 2. 2.3. The President of the Chamber, his Deputy and other members of the College and to staff the Regional Chamber of audit cannot be entrusted with the performance of work for the benefit of the units referred to in article 1. 1 paragraphs 1 and 2. 2, on the basis of the civil contract.

Article. 24. [control Inspectors] 1. Inspectors carry out inspection tasks of the Chamber; draw up protocols that transmit to the President of the Chamber and controlled entities.

2. (repealed).

Article. 25. [legal protection inspectors] 1. Members of the College and the inspectors in the performance of his activities shall enjoy the protection conferred on public officers legal.

2. Pozaetatowym the members of the College of the Chamber, who succumbed to an accident at the time of or in connection with the performance of duties under this Act, are entitled to the benefit referred to in the Act of 30 October 2002 on the supply in the event of accidents or occupational diseases arising from special circumstances (Journal of laws No. 199, poz. 1674, as amended).

Article. 25A. [National Council of regional boards of Auditors] 1. Presidents of Chambers and one representative selected by the colleges of Chambers make up the National Council for Regional Boards of Auditors, to the tasks which should be: 1) representing the Chambers of Commerce to primates and the central authorities of the Member State;

2) representation of the Minister competent for public administration proposals for changes in the laws governing the municipal economy;

3) submission to the competent dysponentowi part of the budget proposals to the project of the State budget in part including chambers of Commerce;

4) dissemination of the achievements and experiences of Chambers;

5) reconcile the plans and programmes of training employees of Chambers;

6) coordination of plans and programmes;

7) submit annually to the Sejm and to the Senate in time for June 30, reports on the activities of the Chambers and the implementation of the budget of the local government units.

2. The Board shall elect from its composition for a period of two years the President and two deputies.

3. the President of the Council manages its working, and represents Council on the outside.

4. The National Council works on the basis of the rules of procedure approved by the President of the Council of Ministers.

Article. 25B. [to the conclusions of the audit instances] 1. Objections to the proposals contained in the audit instances deal with colleges.

2. the College may reservations be rejected or taken into account. Before the resolution of the case of the College may order additional control activities.

3. resolutions of the College of appeal matters are decided by a simple majority, in closed session.

4. consideration of the objections should be made within 30 days.

Article. 26. the [Office of the Chamber] 1. Provisioning of the Chamber provides the Office of the Chamber of Commerce.

2. for employees of regional boards of Auditors in cases the customer would like the law, the provisions of the Act of 16 September 1982 government workers (Journal of laws of 2001, no. 86, item. 953, as amended).

Article. 26A. [the ratio of workers of the Chamber] 1. President of the Chamber and solves the employment relationship: 1) on the basis of the appointment-with self-employed as members of the College of the Chamber;

2) on the basis of a contract of employment – with the other employees of the Chamber.

2. the basis for termination of employment a full-time member of the College is to appeal.

3. the President of the Chamber shall be made, on behalf of the Chamber, labour law to the Deputy President of the Chamber, members of the College staff and other employees of the Chamber.

4. the members of the College, freelance Chamber receive appropriate lump sum, diet and travel expenses, as defined by regulation, referred to in paragraph 1. 6. To pozaetatowych the members of the Chamber shall apply mutatis mutandis the provisions of article 4. 25 paragraph 2. 1-3 of the law on local government, except that the consent to the termination of employment is the College of the Chamber.

5. Basic salary the President of the Chamber, the President of the Chamber of Deputies and staff members of the College is a multiple of the base amount, the amount established according to separate rules specifies the budget law. The amount of remuneration differentiated is due to the length and its function, and the number of entities supervised by the Regional Chamber of audit.

6. the President of the Council of Ministers shall determine, by regulation, rules for the remuneration of the President of the Chamber, the Deputy President of the Chamber, the staff members of the College Board, the remuneration policies for other employees of the Board and the qualifications required for training and professional practice, the rules for determining the lump sum allowances and reimbursement of travel costs pozaetatowych members of the colleges of the Chamber.

7. the President of the Council of Ministers shall determine, by regulation, a multiple of the base amount, referred to in paragraph 1. 5. Chapter 4 criminal Provisions Art. 27. [breach] Who evades inspection, in particular by the failure to control documents, or falsely informs about the execution of the audit conclusions, is punishable by a fine.



Chapter 5 final provisions Art. 28. (omitted).

Article. 29. [entry into force] this Act shall enter into force on 1 January 1993.

[1] Article. 1 paragraphs 1 and 2. 2 paragraph 1a by art. 57 of the Act of 9 October, 2015, at Metropolitan Union (OJ., 1890). The change came into force January 1, 2016.

[2] Article. 1 paragraphs 1 and 2. 2 paragraph 4a added by art. 12 of the law of 25 June 2015, amending the law on municipal government and certain other laws (OJ No. 1045). The change came into force January 1, 2016.

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