The principle of openness and transparency of the budget procedure of local government, and the principle of access to public information – in the experimental studies on the example of municipalities in the province of Lower Silesia

 

Roman Marian Szumlakowski

Faculty of Law, Administration and Economy at the University of Wroclaw in Wroclaw Kuznicka street 24/6, 54-154 Wroclaw, Poland

E-mail address: r.szumlakowski@gmail.com

 

ABSTRACT

The purpose of this publication is to indicate how the legislature pursues the principle of openness and transparency of the budget procedure of  local government units on the basis of the Act of 27 August 2009 on public finances (Journal of Laws of 2011, No 291, item 1707 as amended) (hereinafter called u.p.f.) in connection with the act of 6 September 2001 on the access to public information (Journal of Laws of 2005. No 132, item 1110 as amended )(hereinafter called u.o.d.i.p.). The following issue is so important because it refers to the transparency of the conducted financial economy by the municipality in the province of Lower Silesia and the right of every member of the particular community of the local government the access to public information. This paper in the first part has a theoretical character, where the author of the publication gives a comprehensive legal state referring to the principle of openness and transparency of the budget procedure of  local government units and the principle of the access to public information on the financial situation of the particular municipality. The second part of this paper,  describes the principle of access to public information on the basis of the conducted studies using the Internet. In the second part, which has a research nature, the author has presented in detail the methodology of the conducted experiment. At the end  of the research part of this experiment the results of the conducted research are  discussed in terms of access topublic information on the financial situation of the particular municipality in the territory of the province of Lower Silesia in the years 2010-2013.

 

 

DOI 10.15503/emeth2014-91-103

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