Dopuszczalność dokonywania zmian w budżecie przez zastępcę wójta (burmistrza, prezydenta) urzędu gminy (miasta) – analiza rozstrzygnięć wojewódzkich sądów administracyjnych

Abstract

The abstract contains general issues regarding the admissibility of making budget changes by the deputy head of the commune head (mayor, president) of the commune (city) office. Divergent positions of administrative courts have been presented, both of which are in favor of the possibility of making changes to the budget by the deputy of the commune head, as well as presenting completely different views. In the final considerations, the postulates regarding the resumption of subject matter in the subject of expressis verbis in a statutory act, i.e. the priority of the Public Finance Act over constitutional laws, the extension of the list of cases related to the transient obstacle in the performance of tasks and competences by the head of the commune also an unambiguous definition of the issue regarding making changes in the budget of the local government unit by the deputy of the commune head.

Keywords

• budget
• deconcentration of rights
• authority of the executive body