BIP Szlichtyngowa

Adress: Rynek 1, PL67-407 Szlichtyngowa
tel. +48 65 5492 327  fax. +48 65 5492 341
      e-mail: umig@szlichtyngowa.pl
JFGT (20210122-16:27:25 to UTF-8) ART 21 pl => en
Chapter 3 PDF Print E-mail
Written by Administrator   
Monday, 14 August 2006 01:28

Principles and procedures of the Audit Committee

A. Internal Organisation

§ 79
1. Audit Commission, the Council chooses.
2. The Audit Committee is composed of three persons, including:
- Chairman and Deputy Chairman.
- If you create a club council - representatives of the clubs with the exception of Councillors President of the Council and Deputy Chairman of the Council.

§ 80
Whenever in the following provisions of this chapter is referred to the Committee, Chairman of the Committee and Deputy Chairman of the Commission it shall be understood as the Audit Committee, Chairman of the Audit Committee and Deputy Chairman of the Audit Committee.

§ 81
Chairman of the Committee organizes and leads the work of the Commission, its deliberations. In the absence of the Chairman of the Commission or the inability of the functions carried out by the Vice-Chairman of the Commission.

§ 82
1. Members of the Commission shall be subject to exclusion from participation in the activities of the Commission on matters which may arise the suspicion of partiality or self-interest.
2. On the exclusion of the Deputy Chairman of the Commission and individual members of the President of the Commission determines in writing.
3. The Chairman of the exemption determined by the Council.
4. Disabled member of the Commission may appeal in writing to the exemption decision to the Council within 7 days of becoming aware of the contents of this decision.


B. The control rules

§ 83
1. The Commission supervises the activities of the Mayor, municipal entities and individuals supporting municipalities in terms of:
1) legality
2) economy
3) reliability
4) the advisability of
2. The Commission shall examine in particular the financial management of controlled entities, including municipalities budget execution.

§ 84
The Commission shall also perform other control tasks than those specified in § 85 of the Council on behalf of and in the forms indicated in the resolutions of the Council.

§ 85
1. The Commission performs the following types of controls:
1) comprehensive - covering all the activities of the controlled entity or an extensive set of activities of the entity,
2) problem - including selected issues or issue relating to the controlled entity, which is a small part in its activities,
3) viewing - undertaken to determine whether the results of the previous inspection have been addressed in the course of the individual.

§ 86
1. Commission carries out a comprehensive set out in the Commission's work plan approved by the Council.
2. The Council may decide on a comprehensive audit is not covered by the approved plan of work of the Commission.

§ 87
1. Comprehensive control should not last longer than 5 working days, and checks and verifying problematic - more than 1 working day.
2. Head of the entity controlled by the Commission must be notified to 2 working days prior to the inspection.

§ 88
1. Audit Commission are not plans prior to their implementation by, in particular a draft document intended to form the basis for specific actions (initial control).
2. The Council may order the cessation of the Commission, and the interruption of control or derogate from the specific control activities.
3. The Council may order the extension or narrowing of the scope and object of control.
4. Resolutions of the Council referred to in paragraph. 2-3 are performed immediately.
5. The Commission is obliged to review in any case such a decision by the Council. This applies both to control complex and problematic controls and checks.

§ 89
1. Control procedures are carried out in an impartial and fair umożliwiajšcy the facts in the field of controlled entity, reliable evidence, and evaluation of controlled operations, according to the criteria set out in § 85 paragraph. 1.
2. The facts established on the basis of evidence gathered in the investigation procedure.
3. Proof may be used for anything that is not contrary to law. As evidence may be used in particular documents, examination results, the testimony of witnesses, expert opinions, and written explanations and statements audited.

C control mode

§ 90
1. Control of complex and problematic may be made on behalf of the Commission's inspection teams consisting of two members of the Commission.
2. Chairman of the Committee shall designate in writing to the head of the inspection team, which divides control between the steps.
3. Checks may be carried by one member of the Commission.
4. Inspections are carried out on the basis of a written authorization issued by the President of the Commission, setting out the controlled entity, the scope of control and people (person) delegated to the control.
5. The inspector shall be required prior to inspection activities be controlled entity manager the authority referred to in paragraph 4 and ID cards.

§ 91
1. If in the course of taking the control of a reasonable suspicion of committing a crime, controlling immediately notify the head of the controlled entity and the Mayor of evidence pointing to the notice.
2. If the suspicion relates to the person controlling the Mayor shall notify the President of the Council.

§ 92
1. Head of the controlled entity is obliged to provide the conditions and measures necessary for the proper conduct of inspections.
2. Head of the controlled entity and in particular is obliged to submit on request of the controlling documents and materials necessary to carry out checks and controls to allow access to facilities and premises controlled entity
3. Head of the controlled entity which refuses to carry out the operations referred to in paragraph. 1 and 2, is obliged to immediately deposit with the controlling person of a written explanation.
4. At the request of the inspection, the head of the controlled entity is obliged to provide oral and written explanations and, in cases other than those referred to in paragraph 3.

§ 93
Control activities are carried out whenever possible in the days and hours of operation controlled entity.

D. Control Protocols

§ 94
1. Controlling the draw of the control - within 7 days from the date of its completion - a post-control protocol that includes:
1) the name and address of the controlled entity,
2) the name of control (control)
3) the date of commencement and completion of the audit,
4) identification of the control and the control period,
5) the name of the head of the controlled entity
6) conduct and outcome of the inspection activities, in particular the conclusions of the checks, indicating the finding of irregularities in the activities of the controlled entity and an indication of evidence that the findings contained in the memorandum,
7) date and place of signing the protocol,
8) the signatures of control (control) and the head of the controlled entity, or a note about refusing to sign the Minutes of the reasons for refusal,
2. Post-control protocol may also include the conclusions and proposals as to how to remedy the deficiencies.

§ 95
1. In case of refusal to sign the protocol by the head of the controlled entity or part of the inspection, they are required to submit - within 3 days from the date of refusal - a written explanation of its causes.
2. Explanations referred to in paragraph 1 consists of the Chairman of the Audit Committee.

§ 96
1. Head of the controlled entity may submit to the Chairman comments on the audit and its results.
2. Notes referred to in paragraph. 1 shall be submitted within 7 days from the date of the controlled entity manager to sign the post-control protocol.

§ 97
Post-control protocol shall be drawn up in triplicate, which - within 3 days from the date of signature of the protocol - receive:
- Chairman, Chairman of the Committee and head of the controlled entity.


E. Work Plans and reports

§ 98
1. The Commission shall submit for approval a work plan by the deadline of 31 January of each year.
2. The plan submitted to the Council must include at least:
1) deadlines for meetings,
2) the dates and a list of individuals who will undergo a comprehensive inspection.
3. Council may approve only part of the Commission's work plan. The Commission may proceed to perform a comprehensive inspection after approval of a plan of work or part thereof.

§ 99
1. Submit to the Council - by the deadline of 31 March each year - an annual report on its activities in the previous year.
2. The report should include:
1) the number, subject, location, type and duration of inspections carried out,
2) list the most important irregularities detected during the inspection,
3) a list of resolutions adopted by the Commission,
4) a list of control analysis performed by other entities, together with the main conclusions arising from these inspections,
5) assessment of the implementation of the Municipal Budget for the previous year and the proposal for the discharge.
4. Except in the case referred to in paragraph 1, the Commission shall report its activities after the relevant resolutions of the Council, specifying the purpose and date of submission of the report.

F. Meetings

§ 100
1. The Commission shall sit at meetings convened by the President of the Commission under the Commission's work plan and, if necessary.
2. Chairman of the Committee shall convene a meeting of the Commission in writing.
3. Meetings, as referred to in paragraph. 2 may be convened on its own initiative, the President of the Commission, and upon written request:
1) Chairman of the Board
2) not less than 5 councilors
3) not fewer than two members of the Commission.
4. President of the Council and the council made a proposal for a meeting of the Commission are required to indicate in his application the reason for its submission.
5. Chairman of the Committee may invite to meetings of the Commission:
1) Councillors are not members of the Commission,
2) a person involved at the request of the Commission as an expert or experts,
3) other persons connected with the subject of a Commission meeting.
6. The meeting of the Commission should be prepared protocol, which must be signed by all committee members attending the meeting.

§ 101
Resolutions of the simple majority of votes in the presence of at least half of the members of the Commission in a public vote.

§ 102
1. The Commission may use the advice, opinions and expertise of persons with expertise in the subject matter of the Commission.
2. If the use of above measures requires a separate agreement and payment of a salary from the municipal budget, municipal property managers at the request of the Chairman of the Commission are required to contract on behalf of the Municipality.

§ 103
The Commission may apply to the Municipal authorities on requests for verification by the Regional Chamber of Audit, the Supreme Chamber of Control, or by other control bodies.
Last Updated on Tuesday, 15 August 2006 05:24
 
YOU ARE HERE: Local legislation Statut gminy Chapter 3