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Management control system

Information for employees
Institute of Education and Communication Research
Silesian University of Technology

1. Management control in units of the public finance sector

The provisions of the Act of 27 August 2009 on public finance (Journal of Laws No. 157, item 1240, as amended) introducing the obligation to ensure management control in entities of the public finance sector entered into force on 1 January 2010.

The definition of management control was defined in art. 68 par. 1 of the above mentioned Act: "management control in entities of the public finance sector is the totality of actions taken to ensure the implementation of objectives and tasks in a lawful, effective, economical and timely manner".

Management control is any activity of an entity encompassing all unwritten and written rules applicable in it. According to the guidelines of the Ministry of Finance management control should not be identified only with the existing internal financial control and limited to control activities only. Management control is a more complex system aimed at making the units of the public finance sector achieve the objectives set for them. The control activities performed so far should constitute only a small part of the whole management control system, aiming at partial diagnosis of the current state. Management control objectives are defined in article 68 of the Act in paragraph 2.

The purpose of management control is to ensure, in particular:

1)       compliance of operations with legal regulations and internal procedures,

2)       effectiveness and efficiency of operations,

3)       reliability of reports,

4)       resource conservation,

5)       observatio and promotion of principles of ethical conduct,

6)       effectiveness and efficiency of information flow,

7)       risk management.

The management control standards were defined in the appendix to the Communication No. 23 of the Minister of Finance of 16 December 2009. (Official Journal of the Ministry of Finance No. 15, item 84).

2. System of Management Control at the Silesian University of Technology

In accordance with Resolution No. XXIII/200/10/11 of the Senate of the Silesian University of Technology of 22 November 2010 on the introduction of the Management Control System at the Silesian University of Technology and Decree No. 5/10/11 of the Rector of the Silesian University of Technology of 23 November 2010, the Management Control System (SKZ) was introduced at the university on 1 December 2010.

Management control at the Silesian University of Technology:

  1. constitutes a set of actions taken to ensure the implementation of objectives and tasks in a legal, effective, economical and timely manner,
  2. includes internal processes and procedures for their implementation in accordance with management control standards promulgated by the Minister of Finance, integrated in a systematic manner,
  3. is carried out in accordance with the applicable legal acts, resolutions of the Senate and the regulations of the Rector of the Silesian University of Technology.

The purpose of the Management Control System is to ensure:

1)       compliance of operations with legal regulations and internal procedures,

2)       effectiveness and efficiency of operations,

3)       reliability of reports,

4)       resource conservation,

5)       observation and promotion of principles of ethical conduct,

6)       effectiveness and efficiency of information flow,

7)       risk management.

The standards of management control at the Silesian University of Technology include:

1)       internal environment,

2)       objectives and risk management,

3)       controls,

4)       information and communication,

5)       monitoring and evaluation.

The documents containing the regulations of the Management Control System at the Silesian University of Technology constitute a set consisting of 22 parts:

SKZ.1 Adherence to ethical values

SKZ.2 Professional competencies

SKZ.3 Organizational Structure

SKZ.4 Delegation of authority

SKZ.5 Mission

SKZ.6 Setting goals and objectives, monitoring and evaluating their achievement

SKZ.7 Risk identification

SKZ.8 Risk analysis

SKZ.9 Risk response

SKZ.10 Documenting the management control system

SKZ.11 Supervision of task performance

SKZ.12 Business continuity

SKZ.13 Conservation of resources

SKZ.14 Specific control mechanisms for financial and economic operations

SKZ.15 Control mechanisms for information systems

SKZ.16 Current information

SKZ.17 Internal communication

SKZ.18 External communication

SKZ.19 Monitoring of the Management Control System

SKZ.20 Self-assessment

SKZ.21 Internal audit

SKZ.22 Obtain assurance on the status of management control

The SKZ documents database is updated on a regular basis, the current documentation can be accessed through the SKZ documents link on the Silesian University of Technology main website.

The employees of the Silesian University of Technology have also access to the documents from the SKZ database after logging in at https://skz.polsl.pl, where they can also submit comments and proposals for changes to the posted documents.

3. Development strategy for the Institute for Education and Communication Research

An important element in the functioning of SKZ is the adopted
Strategy of the College of Social Sciences and Foreign Languages of the Silesian University of Technology for the period 2016-2020, according to which the objectives and tasks to be implemented in a given calendar year are formulated. Particular tasks are included in four basic perspectives: financial, customer, internal processes and learning and development. Their managers are responsible for the implementation of individual tasks. Key decisions concerning the realisation of the HSC are made by the Director of the Institute according to appropriate directives of the Rector of the Silesian University of Technology.

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