Skarbnik jednostki samorządu terytorialnego/en

TREASURER OF A LOCAL-GOVERNMENT UNIT – the position of the treasurer, i.e. the main accountant of the budget of the local-government unit, is compulsorily established in each municipality office, county starost office and marshal’s office. The position of t. next to the → secretary’s is one of the two most important local government administration posts – these are the closest professional associates of the executive body. T. is a → local government employee employed on the basis of appointment. The appointing and dismissing body is, respectively, the municipality/county council or voivodship sejmik on the sole request of the village mayor/ mayor/president of the city, starost or voivodship marshal, respectively. If a legal act in a given unit may result in a monetary liability, its effectiveness requires a countersignature of the t. or a person authorized by him/her. In the event that the t. refuses to countersign, but receives a written command from the superior, he/she should notify the council/voivodship sejmik and the → regional audit chamber. The basic tasks of the t. most often include creating financial policy and ensuring its implementation, performing accounting obligations, organising its running and bearing responsibility in this respect, preparing a draft budget and information about the status of property, preparing financial forecasts, negotiating with government administration bodies the financial resources for commissioned or transferred tasks, preparation of periodic analyses and reports on financial activities, organisation of financial control of organisational units, ensuring correct bookkeeping and asset records [ P. Antkowiak ].

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