Home / M.P. 1959 nr 58 poz. 278
Resolution No. 187 of the Council of Ministers of May 12, 1959, on the financial and accounting audit of state organizational units.
Uchwała nr 187 Rady Ministrów z dnia 12 maja 1959 r. w sprawie rewizji finansowo-księgowej państwowych jednostek organizacyjnych.
Type
Resolution (Uchwała)
Status
repealed (uchylony)
Announced
1959-05-12
Entry into force
1959-06-30
Texts
Related acts
Repealing Acts (1)
Repealed Acts (3)
- Resolution No. 332 of the Council of Ministers of August 16, 1957, on the examination of financial statements of state enterprises operating under economic accounting principles. · 1959-06-30
- Resolution No. 112 of the Council of Ministers of February 21, 1951, on the rights and obligations of chief (senior) accountants of budgetary units. · 1959-06-30
- Resolution of the Council of Ministers of 20 January 1950 on the rights and obligations of chief (senior) accountants of socialized enterprises and establishments. · 1959-06-30
Acts Declared Repealed (5)
- Order No. 56 of the Chairman of the Council of Ministers of March 15, 1952, concerning the determination of budget units in which chief and senior accountants are appointed. · 1959-06-30
- Order of the Minister of Finance of March 28, 1951, on the financial organization and financial system of organizational units subordinate to the Ministers of Mining, Heavy Industry, Chemical Industry, Light Industry, and Agricultural and Food Industry. · 1959-06-30
- Order of the Minister of Communal Economy of March 7, 1951, on the establishment of chief and senior accountant positions in communal enterprises operating on the basis of economic accounting. · 1959-06-30
- Resolution No. 113 of the Council of Ministers of February 21, 1951, on the rights and obligations of chief (senior) accountants of budgetary enterprises. · 1959-06-30
- Regulation of the Minister of Internal Trade of August 5, 1950, on the determination of enterprises and plants where the accounting units are headed by a senior accountant. · 1959-06-30
Implementing Regulations (14)
- Order of the Minister of Finance of February 17, 1970, amending the order on certified public accountants.
- Instruction of the Minister of Finance of February 17, 1966, amending the instruction on the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- Instruction of the Minister of Finance of February 26, 1964, amending the instruction on the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- Regulation of the Minister of Finance of December 23, 1963, amending the regulation on certified accountants.
- Regulation of the Minister of Finance of February 14, 1962, on the verification and approval of the calculation of the previous year's result comparable to the planned result for a given year (base) in state industrial enterprises.
- Instruction of the Minister of Finance of September 27, 1962, amending the instruction on the procedure for conducting financial and accounting audits in budgetary units and establishments and financial bodies of national council presidia.
- Instruction of the Minister of Finance of January 12, 1961, on the procedure for conducting financial and accounting audits in budget units and establishments and financial bodies of national council presidia.
- Instruction of the Minister of Finance of October 20, 1961, concerning the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- Regulation of the Minister of Finance of August 30, 1961, amending the regulation of February 17, 1960, on the qualifications of persons appointed to the positions of chief accountants and senior and junior auditors in state organizational units.
- Order of the Minister of Finance of January 5, 1960, on certified public accountants.
- Order of the Minister of Finance of January 5, 1960, on determining the amount of fees for auditing financial statements.
- Regulation of the Minister of Finance of January 5, 1960, on the examination and approval of financial statements of state enterprises and the participation of representatives of financial bodies and banks in these activities.
- Order of the Minister of Finance of 17 February 1960 on the qualifications of persons appointed to the positions of chief accountants and senior and junior auditors in state organizational units.
- Ordinance of the Minister of Finance of September 16, 1959, concerning the powers and duties of the chief budget accountant.
Amending Acts (6)
- Resolution of the Council of State of September 22, 1961, on job positions and remuneration of administrative employees of the Prosecutor's Office of the Polish People's Republic. · 1961-08-01
- Resolution No. 391 of the Council of Ministers of October 5, 1961, amending Resolution No. 187 of May 12, 1959, concerning the financial and accounting audit of state organizational units. · 1961-11-24
- Resolution No. 229 of the Council of Ministers of July 26, 1962, amending the resolution on financial and accounting audits of state organizational units. · 1962-08-08
- Resolution No. 284 of the Council of Ministers of November 30, 1967, amending the resolution on the financial and accounting audit of state organizational units. · 1967-12-06
- Resolution No. 54 of the Council of Ministers of March 14, 1969 on simplifying the procedure for the operation of central and supreme administrative bodies. · 1969-03-19
- Resolution No. 191 of the Council of Ministers of September 10, 1971, on departmental control of the economic activity of state organizational units. · 1971-09-29
Amended Acts (1)
References (2)
Legal Basis (3)
Legal Basis from Art. (11)
- Decree of October 26, 1950, on state enterprises. · art. 33
- Law of July 1, 1958 on budgetary law. · art. 47 ust. 2
- Law of January 25, 1958, on National Councils. · art. 63
- Law of January 25, 1958, on National Councils. · art. 64
- Law of January 25, 1958, on National Councils. · art. 65
- Law of January 25, 1958, on National Councils. · art. 66
- Law of January 25, 1958, on National Councils. · art. 67
- Law of January 25, 1958, on National Councils. · art. 68
- Law of January 25, 1958, on National Councils. · art. 69
- Law of January 25, 1958, on National Councils. · art. 70
- Decree of October 26, 1950, on state enterprises. · art. 18
Acts referring to this act
- Repealing Acts: Resolution of the Council of Ministers of 20 January 1950 on the rights and obligations of chief (senior) accountants of socialized enterprises and establishments.
- Repealing Acts: Resolution No. 112 of the Council of Ministers of February 21, 1951, on the rights and obligations of chief (senior) accountants of budgetary units.
- Repealing Acts: Resolution No. 332 of the Council of Ministers of August 16, 1957, on the examination of financial statements of state enterprises operating under economic accounting principles.
- Repealed Acts: Resolution No. 210 of the Council of Ministers of August 24, 1973, on chief accountants and certified public accountants, and on the examination and approval of annual financial statements of state organizational units.
- Implementing Regulations: Law of January 25, 1958, on National Councils.
- Implementing Regulations: Decree of October 26, 1950, on state enterprises.
- Implementing Regulations: Law of July 1, 1958 on budgetary law.
- Amending Acts: Resolution No. 1192 of the Council of Ministers of December 9, 1952, on the abolition of internal control and the establishment of departmental inspection and accountant-auditors.
- Amended Acts: Resolution No. 191 of the Council of Ministers of September 10, 1971, on departmental control of the economic activity of state organizational units.
- Amended Acts: Resolution No. 54 of the Council of Ministers of March 14, 1969 on simplifying the procedure for the operation of central and supreme administrative bodies.
- Amended Acts: Resolution No. 284 of the Council of Ministers of November 30, 1967, amending the resolution on the financial and accounting audit of state organizational units.
- Amended Acts: Resolution No. 229 of the Council of Ministers of July 26, 1962, amending the resolution on financial and accounting audits of state organizational units.
- Amended Acts: Resolution No. 391 of the Council of Ministers of October 5, 1961, amending Resolution No. 187 of May 12, 1959, concerning the financial and accounting audit of state organizational units.
- Amended Acts: Resolution of the Council of State of September 22, 1961, on job positions and remuneration of administrative employees of the Prosecutor's Office of the Polish People's Republic.
- References: Order of the Minister of Finance of February 10, 1961, on detailed principles and procedures for settlements of enterprises, housing administration offices with territorial budgets regarding budget subsidies, profit, and determination of detailed principles and procedures for allocations to the development fund and repair fund.
- References: Instruction of the Minister of Finance of January 12, 1961, on the procedure for conducting financial and accounting audits in budget units and establishments and financial bodies of national council presidia.
- References: Resolution No. 281 of the Council of Ministers of August 10, 1960, on the financial system of municipal economy enterprises.
- References: Order of the Minister of Finance of 17 February 1960 on the qualifications of persons appointed to the positions of chief accountants and senior and junior auditors in state organizational units.
- References: Resolution No. 17 of the Council of Ministers of January 8, 1960, on the principles of financial management of enterprises and unions for 1960.
- References: Resolution No. 486 of the Council of Ministers of December 14, 1959, on comprehensive economic and technical analyses of the annual operations of state enterprises.
- References: Order of the Minister of Finance of January 5, 1960, on certified public accountants.
- References: Regulation of the Minister of Finance of January 5, 1960, on the examination and approval of financial statements of state enterprises and the participation of representatives of financial bodies and banks in these activities.
- References: Regulation of the Minister of Finance of 2 October 1959 on the detailed principles and procedure for settlements of state agricultural economy enterprises regarding profits and losses with territorial budgets or the central budget.
- References: Ordinance of the Minister of Finance of September 16, 1959, concerning the powers and duties of the chief budget accountant.
- References: Regulation of the Council of Ministers of August 18, 1961, on the remuneration of administrative employees of common courts and social insurance courts.
- References: Announcement of the Chairman of the Committee for Labour and Wages of November 9, 1968, on the promulgation of a list of regulations concerning the observance of labour and wage discipline.
- References: Regulation of the Minister of Finance of June 30, 1967, on the detailed principles of financial management of scientific research institutes.
- References: Regulation of the Minister of Finance of November 26, 1965, on the verification of the balance sheet result of certain state enterprises.
- References: Resolution No. 261 of the Council of Ministers of October 12, 1965, on conducting economic analyses in the national economy.
- References: Resolution No. 224 of the Council of Ministers of July 29, 1964, on economic progress in the socialized economy and the organization of economic services.
- References: Resolution No. 56 of the Council of Ministers of January 29, 1963, on the audit of financial statements of state-owned enterprises.
- References: Regulation of the Minister of Finance of October 16, 1962, on the principles of cooperation between inspection and audit inspectorates and financial audit bodies in state organizational units.
- References: Resolution No. 235 of the Council of Ministers of July 26, 1962, on the control of the financial management of associations.
- References: Regulation of the Minister of Finance of February 14, 1962, on the verification and approval of the calculation of the previous year's result comparable to the planned result for a given year (base) in state industrial enterprises.
- References: Resolution No. 546 of the Council of Ministers of December 29, 1961 on the examination of financial reports of state enterprises for the year 1961 (financial year 1961/1962).
- References: Instruction of the Minister of Finance of October 20, 1961, concerning the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- References: Order of the Minister of Finance of February 25, 1961, on the verification of profits and losses of certain state enterprises.
- Legal Basis: Ordinance of the Minister of Finance of September 16, 1959, concerning the powers and duties of the chief budget accountant.
- Legal Basis: Regulation of the Minister of Finance of August 30, 1961, amending the regulation of February 17, 1960, on the qualifications of persons appointed to the positions of chief accountants and senior and junior auditors in state organizational units.
- Legal Basis: Instruction of the Minister of Finance of February 17, 1966, amending the instruction on the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- Legal Basis: Order of the Minister of Finance of January 5, 1960, on determining the amount of fees for auditing financial statements.
- Legal Basis: Instruction of the Minister of Finance of October 20, 1961, concerning the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- Legal Basis: Regulation of the Minister of Finance of December 23, 1963, amending the regulation on certified accountants.
- Legal Basis: Order of the Minister of Finance of 17 February 1960 on the qualifications of persons appointed to the positions of chief accountants and senior and junior auditors in state organizational units.
- Legal Basis: Instruction of the Minister of Finance of January 12, 1961, on the procedure for conducting financial and accounting audits in budget units and establishments and financial bodies of national council presidia.
- Legal Basis: Order of the Minister of Finance of February 17, 1970, amending the order on certified public accountants.
- Legal Basis: Regulation of the Minister of Finance of February 14, 1962, on the verification and approval of the calculation of the previous year's result comparable to the planned result for a given year (base) in state industrial enterprises.
- Legal Basis: Instruction of the Minister of Finance of February 26, 1964, amending the instruction on the detailed principles and procedure for conducting financial and accounting audits in state enterprises and their parent units maintained from enterprise contributions.
- Legal Basis: Instruction of the Minister of Finance of September 27, 1962, amending the instruction on the procedure for conducting financial and accounting audits in budgetary units and establishments and financial bodies of national council presidia.
- Legal Basis: Order of the Minister of Finance of January 5, 1960, on certified public accountants.