Executive agencies as an instrument for the implementation of public tasks and fraud risks – analysis of a hybrid funding model
Abstract
The article offers a comprehensive analysis of executive agencies as distinct entities within the public finance sector. The author outlines the origins and objectives behind the establishment of these agencies, presents the legal foundations of their operation, highlights their hybrid funding model, and discusses their limited financial autonomy resulting from existing legal regulations. The article addresses issues related to the management of public funds, such as the principles of purposefulness, economy, legality, and efficiency, as well as mechanisms for planning and expenditure control. Attention is given to oversight mechanisms – both internal and external – and to problems identified by audits conducted by the Supreme Audit Office (NIK) and the European Anti-Fraud Office (OLAF), including cases of mismanagement and lack of transparency. The analysis reveals the tension between the theoretical model of operation and the actual practice of public funds management, encouraging reflection on the need for systemic and legislative reforms. The article aims to highlight the need to reform the operational model of executive agencies, especially in the areas of oversight and financial reporting. The author advocates for the introduction of unified reporting standards, a central project registry, and mandatory audits for high-risk initiatives. The article also emphasises the role of digital tools in increasing transparency and operational efficiency, as well as the need to clarify legal provisions regarding accountability for the management of public funds.
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Keywords:
public finance law, executive agencies, public finance, institutional oversight, hybrid financing model, financial transparency, financial misconduct, public sector accountabilityReferences
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