Encyklopedia Administracji Publicznej MW Pivot Skin

REGIONAL AUDIT CHAMBERS – the state bodies performing supervisory and financial economy control activities. They are not part of the organisational system of local government, but a specially established state institution, exercising external control in relation to the bodies and units of local government, with constitutional legitimacy. RACs supervise the activities of local-government units in the field of financial affairs and control financial management and public procurement of: local-government units, metropolitan unions, inter-municipal associations, municipal associations and municipality and county associations, county unions, county-municipality associations, county associations, local-government organisational units, including local-government legal entities, other entities in the scope of their use of subsidies granted from the budgets of local-government units. RACs prepare reports, analyses and opinions in matters specified by laws. In the scope covered by supervision and control RACs conduct information, instructional and training activities. RACs control the financial economy, including the implementation of tax obligations, and public procurement based on the criterion of compliance with law and compliance of documentation with the actual state. The control of the financial economy of local-government units within the scope of government administration tasks performed by these units on the basis of laws or agreements is also made by RACs taking into account the criterion of purposefulness, reliability and economy. As of November 2017, there are 16 RACs with headquarters in voivodship cities. The RAC presidents and one representative of each board of each chamber (32 people) form the National Council of Regional Audit Chambers (NC RAC) (→ supervision of local government) [ P. Antkowiak ].

Literature: B. Dolnicki, Samorząd terytorialny, Warszawa 2016.