Kontrola wykonywania budżetu

Abstrakt

The paper addresses some aspects of the control of the making of the budget of the state, leaving aside the analysis of the problems of the making of communal budgets. The author presents the control made by the Seym and the Supreme Control Chamber. The parliamentary control is carried out first of all by the Seym whose task is to pass a budget law (preventive control) and assessment of is making by the Cabinet. As the follow-up of this control is to take a law to give or refuse to grant a vote of approval for the government. The Senate has very limited competencies in this scope. They are reduced to a debate over a ready budget law (preventive control). The author stresses the role of the Supreme Control Chamber in the process of the control of the making of the state budget. This institution proposes to the Seym some remarks concerning reports of the Cabinet and analysis of the budget making. The Seym takes up decision as to the vote of approval having heard the opinion of the Supreme Control Chamber. Its reports formulate also some problems connected with the making of the budget law, being the basis of further works to the effect that the rules of that law are made perfect.