Obowiązki dowódcy jednostki wojskowej jednostki budżetowej w zakresie kontroli finansowej i audytu wewnętrznego z punktu widzenia obowiązującego prawa

In a military unit running its finances itself, it is necessary to establish an effective system of control and supervision apart from defining the principles of financial activities and economy. Among many different solutions and legal institutions aiming at ensuring correct public spending economy, including financial economy of military units running their own finances, there are legal and organizational institutions of financial control and internal audit. In a military unit that runs its finances itself, financial control and internal audit (should) create a coherent control and supervision system which is integrated with current military unit’s activity and affecting the budget means’ rationality, transparency and responsibility of management as well as spending and running the economy of the entrusted public property. Commanders of military units that run their finances themselves play a crucial role in this area. It is them who are responsible for the unit’s financial economy and they often make decisions how to use public means. Both financial control and internal audit create possibilities to improve the effectiveness of public spending economy of particular military units, especially in the area of increasing the efficiency of conducting tasks that public means were assigned to. Therefore skillful and competent use of these solutions and institutions will undoubtedly increase the command quality and control and effectively strengthen the position of a military unit's commander dealing with public means.