Tradicionāli pastāv vairāki pašvaldību auditēšanas varianti. Pievienotajā pētījumā attēlota 90-o gadu pieredze Eiropā.
Supervision and auditing of local authorities’ action
Report by the Steering Committee on Local and Regional Democracy (CDLR) prepared with the collaboration of Prof. Juan Santamaria Pastor and
Prof. Jean-Claude Nemery
Sērija: Local and regional authorities in Europe, No. 66
Saturs:
FOREWORD............................................................................................................................ 5
RECOMMENDATION No. R (98) 12 ON SUPERVISION OF LOCAL
AUTHORITIES’ ACTION....................................................................................................... 7
REPORT BY THE STEERING COMMITTEE ON LOCAL AND
REGIONAL DEMOCRACY ON SUPERVISION AND AUDITING
OF LOCAL AUTHORITIES’ ACTION................................................................................ 13
INTRODUCTION .................................................................................................................. 15
I. NATURE AND EXTENT OF SUPERVISION
OF LOCAL AUTHORITY ACTION......................................................................... 17
1. The various types of supervision of local authority
action and their purposes............................................................................................ 17
A. Legal supervision............................................................................................................ 17
B. Financial supervision and auditing.................................................................................... 18
C. Political supervision........................................................................................................ 18
2. Subject of supervision................................................................................................. 20
A. Supervision of decisions ................................................................................................. 20
B. Supervision of bodies and persons.................................................................................. 24
3. Scope of supervision ................................................................................................... 25
A. Supervision of the lawfulness of decisions........................................................................ 25
B. Supervision of the expediency of decisions...................................................................... 27
C. Supervision of management and its results....................................................................... 28
4. Authorities exercising supervision ............................................................................ 31
A. Supervisory administrative authorities.............................................................................. 31
B. The courts...................................................................................................................... 34
C. National or regional parliaments...................................................................................... 35
D. Bodies within local authorities......................................................................................... 35
4
II. CONDITIONS AND CONSEQUENCES OF SUPERVISION OF
LOCAL AUTHORITY ACTION .............................................................................. 39
1. Time of supervision..................................................................................................... 39
A. A priori supervision....................................................................................................... 39
B. A posteriori supervision................................................................................................. 40
2. Initiation of the supervision procedure ...................................................................... 41
A. Automatic supervision.................................................................................................... 41
B. Supervision requested by the supervised authority........................................................... 43
C. Supervision requested by a third party............................................................................ 44
3. Powers of supervisory authorities .............................................................................. 45
A. Interim measures............................................................................................................ 45
B. Investigatory powers...................................................................................................... 46
C. Powers of decision and sanction..................................................................................... 47
4. Local authorities’ remedies against decisions
by supervisory authorities .......................................................................................... 48
A. Administrative remedies.................................................................................................. 48
B. Judicial remedies............................................................................................................ 48
CONCLUSIONS..................................................................................................................... 51
NATIONAL REPORTS ON SUPERVISION AND AUDITING OF LOCAL
AUTHORITIES’ ACTION..................................................................................................... 59
Bulgaria ......................................................................................................................... 61
France........................................................................................................................... 69
Germany........................................................................................................................ 81
Poland ........................................................................................................................... 91
Sweden....................................................................................................................... 101
Switzerland .................................................................................................................. 115
Turkey......................................................................................................................... 129
United Kingdom........................................................................................................... 147