Disbursement of grants contrary to their purpose defined by the entity awarding the grants – a local government unit

Fandrejewski Roman ()
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Fandrejewski Roman: Członek Kolegium Regionalnej Izby Obrachunkowej w Gdańsku, rzecznik dyscypliny finansów publicznych właściwy w sprawach rozpatrywanych przez Regionalną Komisję Orzekającą w sprawach o naruszenie dyscypliny finansów publicznych przy Regionalnej Izbie Obrachunkowej w Gdańsku

Financial Law Review, 2016, vol. 1, issue 2, 67-82

Abstract: The purpose of this publication is to present the complexity of the problem with responsibility for violation of public finance discipline by persons, who represent entities outside of the public finance sector and receive subsidies from the local government units budget. The cause of this responsibility is disbursement of the grants contrary to their purpose. Avariety of adjudication committee judgments in cases of the breach of public finance discipline and the administrative courts decisions show the problem of responsibility of the beneficiaries of grants. The study provides a direction of necessary changes to the existing legal solutions in this area.

Keywords: public finance sector; public finance discipline; local government units budget; subsidies (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finlaw:v:1:y:2016:i:2:p:67-82:n:5

DOI: 10.1515/flr-2016-0011

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