A Polish legal ruling clarifies that commune budgets cannot cover costs incurred by mayors during proceedings for violating public finance discipline.
Legal Basis for Reimbursement
In the described situation, there is no basis for reimbursing the mayor for the costs of the proceedings. These costs relate exclusively to his person and the proceedings regarding his violation of public finance discipline. Due to the fact that they are not related to the implementation of the commune’s tasks, the commune cannot cover these costs from its budget.
Mayor’s Liability for Financial Violations
Regulations provide for the mayor’s liability, including for allowing debts to expire. This results from Article 5, paragraph 1 of the Act on liability for violation of public finance discipline. According to it, a violation of public finance discipline is: