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Kontrola Państwowa NAJWY¯SZA IZBA KONTROLI ... ktokolwiek grosz publiczny do swego rozporz¹dzenia odbiera, wydatek onego¿ usprawiedliwiæ winien. * WARSZAWA ROCZNIK XLIX NR 5 (298) WRZESIEÑ PADZIERNIK 2004 R. ISSN 04525027 * Cytat z pisma ministra skarbu Ksiêstwa Warszawskiego, Tadeusza Dembowskiego, wystosowa- nego w zwi¹zku z pracami przygotowawczymi do dekretu z 14 grudnia 1808 roku o G³ównej Izbie Obrachunkowej. SPIS TRECI Iwona Sierpowska Prokurator jako organ kontroli i ochrony prawa ...... 3 Janusz Witkowski Rozwój statystyki pracy a jakoæ informacji .............. 16 Pawe³ Wieczorek Zró¿nicowanie poziomu rozwoju spo³eczno-gospodar- czego w Unii Europejskiej ....................................................................... 28 Krzysztof Zalega Polityka strukturalna Unii Europejskiej w obszarze rolnictwa a zasady wspierania sektora rolnego w Polsce po akcesji... 45 * Irena Wyszyñska Nowy system finansowania jednostek samorz¹du terytorialnego (Wybrane zagadnienia) .................................................. 70 USTALENIA NIEKTÓRYCH KONTROLI Piotr Wasilewski Ma³o skuteczna restrukturyzacja s³u¿by zdrowia ........ 90 Wojciech Dziurewicz Jak nie s¹ budowane autostrady w Polsce ............ 100 Lech Witecki Przygotowanie kadr administracji publicznej do funkcjo- nowania w Unii Europejskiej .................................................................. 110 RELACJE, POLEMIKI Dariusz £ubian, Piotr Szpakowski Zarys systemu wdra¿ania funduszy strukturalnych w Polsce w latach 2004-2006 ......................................... 119 * Listy do redakcji Adam Zych Podatek akcyzowy w drogownictwie .................................... 137 [947] 185 Z ¯YCIA NAJWY¯SZEJ IZBY KONTROLI Prezes Trybuna³u Obrachunkowego Rumunii w Warszawie A.R........... 142 Prezes Narodowego Urzêdu Kontroli Bu³garii w NIK A.R. .................... 143 Udzia³ delegacji NIK pod przewodnictwem prezesa Miros³awa Seku³y w spotkaniu Zarz¹du EUROSAI A.R. ................................................. 144 Prezes Najwy¿szej Izby Kontroli w Narodowym Urzêdzie Kontroli Mongolii A.R. ......................................................................................... 145 * Wa¿ne posiedzenie Kierownictwa Najwy¿szej Izby Kontroli bama ........ 146 TROCHÊ HISTORII... Delegatury NIK o sobie Poznañ Szkic do portretu poznañskiej delegatury Najwy¿szej Izby Kontroli opr. Maciej Stercza³a............................................................................... 148 Lech Królikowski Przyczynki do biografii Franciszka Szystowskiego emigracyjnego prezesa NIK w latach 1980-1989.................................. 166 Jerzy ¯elaskiewicz 40 lat w Najwy¿szej Izbie Kontroli. (Zapamiêtani ludzie i sprawy) ........................................................................................ 172 Sygna³y o ksi¹¿kach ..................................................................................... 180 Informacja dla prenumeratorów .................................................................. 183 Iwona Sierpowska PROKURATOR JAKO ORGAN KONTROLI I OCHRONY PRAWA Pojêcie organów kontroli i ochrony prawa bywa ró¿nie ujmowane. Jest to pojê- cie umowne, okrela siê nim organy wykonuj¹ce w pañstwie funkcjê kontroln¹, któ- ra idzie w parze z ochron¹ praworz¹dnoci. Przybli¿enie koncepcji organów kontro- li i ochrony prawa wymaga odwo³ania siê do teorii podzia³u w³adzy w pañstwie. Ju¿ w staro¿ytnoci wyodrêbniano niezale¿ne od siebie rodzaje organów, niemniej idea trójpodzia³u w³adzy kojarzona jest wspó³czenie z Karolem Monteskiuszem, który wskaza³ na istnienie w pañstwie trzech niezale¿nych od siebie, ale powi¹zanych ze sob¹ i wzajemnie siê równowa¿¹cych w³adz. Potocznie okrela siê je jako w³adzê ustawodawcz¹, wykonawcz¹ i s¹downicz¹. O ile wyodrêbnienie legislatywy i egze- kutywy (ich sk³ad i funkcje) nie budzi w¹tpliwoci, o tyle koncepcja trzeciej w³adzy sk³ania do refleksji. Odkryto j¹ dopiero na pocz¹tku XVIII stulecia1. Powierzenie jej praw do wymierzania sprawiedliwoci i s¹dzenia mia³o stanowiæ przeciwwagê dla dwóch pozosta³ych w³adz. Historia teorii podzia³u w³adz pokazuje jednak ró¿ne spo- soby ujmowania i interpretacji trzeciej w³adzy, a tak¿e próby rozszerzenia zasadni- czego trójpodzia³u i wyodrêbnienia w³adzy kontroluj¹cej2. Z pogl¹dami tymi koresponduje koncepcja R.M. Ma³ajnego. Zgodnie z ni¹, ra- cjonalny ustawodawca, konstruuj¹c system organów pañstwowych powinien naj- pierw wyodrêbniæ funkcje pañstwa, którymi s¹: stanowienie prawa, administrowa- nie i nadzór nad przestrzeganiem prawa. Tê ostatni¹ funkcjê mo¿na podzieliæ na wymiar sprawiedliwoci i kontrolê. W konsekwencji autor wyró¿nia nastêpuj¹ce organy pañstwowe: prawodawcze, administracyjne, prokuratorskie, s¹dowe, kon- 1 A. Pu³³o: Podzia³ w³adzy. Aktualne problemy w doktrynie, prawie i wspó³czesnej dyskusji konstytu- cyjnej w Polsce, Przegl¹d Sejmowy nr 3/1993. 2 Por. W. Szyszkowski: Beniamin Constant, Warszawa Poznañ Toruñ 1984, s. 82 i nast.; J. S. Mill: On Liberty Considerations on Representative Government, Oxford 1948, s. 344; H. Kelsen: O istocie i wartociach demokracji, Warszawa 1936, s. 9799. 4 Iwona Sierpowska [766] trolne i kontroli konstytucyjnoci prawa3. Wies³aw Skrzyd³o podkrela, ¿e przyjêcie tej klasyfikacji funkcji pañstwa, wywodz¹cej siê z zasady trójpodzia³u w³adz, jest wy- soce przydatne, pozwala bowiem w ca³oci i bez reszty dokonaæ podzia³u organów pañstwowych sk³adaj¹cych siê na ca³oæ aparatu pañstwowego4. Jej dodatkowym atu- tem jest to, ¿e odzwierciedla ona ogó³ funkcji wspó³czesnego pañstwa. Konkluduj¹c nale¿y podkreliæ, ¿e potrzebê wyodrêbnienia funkcji kontrolnej dostrzegano ju¿ przy konstruowaniu fundamentalnych za³o¿eñ trójpodzia³u w³adzy, pojawia³y siê jednak trudnoci dotycz¹ce zaklasyfikowania do jednej z w³adz orga- nów kontroli. St¹d obecnie modyfikuje siê za³o¿enia Monteskiusza5 lub uznaje siê wystêpowanie organów, których nie mo¿na bezspornie zaliczyæ do ¿adnej z trzech zasadniczych w³adz, czego przyk³adem mog¹ byæ niektóre organy kontroli. We wspó³czesnym pañstwie organy wykonuj¹ce funkcjê kontroln¹ stanowi¹ z³o- ¿on¹ i stale rozbudowuj¹c¹ siê kategoriê, w Polsce nazywan¹ kontrol¹ i ochron¹ pra- wa. W najszerszym ujêciu zalicza siê do niej organy kontroli nale¿¹ce do egzekuty- wy, s¹downictwa oraz podmioty, które nie mieszcz¹ siê w tradycyjnym trójpodziale w³adzy. Rozwój tej kategorii organów zwi¹zany by³ z przemianami ustrojowymi, których efektem by³o m. in. utworzenie takich instytucji kontroli, jak: Rzecznik Praw Obywatelskich, Naczelny S¹d Administracyjny, Trybuna³ Konstytucyjny, Trybuna³ Stanu, Krajowa Rada Radiofonii i Telewizji. Koncepcja kontroli i ochrony prawa ci¹gle jest doskonalona, o czym mog¹ wiadczyæ reformy wymiaru sprawiedliwoci w Polsce, w tym likwidacja kolegiów do spraw wykroczeñ i utworzenie dwuinstan- cyjnego s¹downictwa administracyjnego. Szerokie ujêcie podmiotów kontroli i ochrony prawa w doktrynie bywa zawê¿a- ne i ograniczane. W cis³ym znaczeniu, do omawianej kategorii nale¿¹: Najwy¿sza Izba Kontroli oraz Rzecznik Praw Obywatelskich, zaliczane w Konstytucji6 do or- ganów kontroli pañstwowej i ochrony prawa. Organy te charakteryzuj¹ nastêpuj¹ce cechy: oddzielenie od w³adzy wykonawczej, s¹downiczej i ustawodawczej, przy zapewnieniu okrelonych powi¹zañ z Sejmem; konstytucyjna i ustawowa regulacja pozycji ustrojowej; niezale¿noæ i apolitycznoæ; skoncentrowanie dzia³alnoci na wykonywaniu funkcji kontrolnej; brak uprawnieñ do stosowania rodków przymu- su; ochrona praworz¹dnoci, ochrona interesu publicznego i interesu jednostki; re- alizacja funkcji informacyjno-sygnalizacyjnej. Trzeba zaznaczyæ, ¿e analizowana kategoria organów bywa modyfikowana, mo¿na tu powo³aæ siê na koncepcjê, która 3 R. M. Ma³ajny: Systematyka polskich organów pañstwowych i ich charakter prawny, Studia Praw- nicze nr 7/1989. 4 W. Skrzyd³o: Ustrój i struktura aparatu pañstwowego i samorz¹du terytorialnego, Warszawa 1997, s. 14. 5 Zob. A. Sylwestrzak, Najwy¿sza Izba Kontroli a Konstytucja, Kontrola Pañstwowa nr 1/1998. A. Sylwestrzak: W³adza czwarta kontroluj¹ca, Pañstwo i Prawo, nr 7/1992. 6 Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia 1997 r. (DzU nr 78, poz. 483). [767] Prokurator organem kontroli 5 do organów kontroli i ochrony prawa oprócz NIK i RPO w³¹cza prokuratora7. Po- gl¹d ten sk³ania do refleksji. Nale¿yte wykonywanie funkcji kontrolno-ochronnej wymaga prawnego zagwa- rantowania odpowiedniego statusu i kompetencji. St¹d te¿ analiza prokuratora jako organu kontroli i ochrony prawa opieraæ siê bêdzie na dwóch powy¿szych kryte- riach. Ponadto wymienienie prokuratora obok Najwy¿szej Izby Kontroli i Rzeczni- ka Praw Obywatelskich sk³ania do poszukiwania podobieñstw i ró¿nic miêdzy tymi instytucjami. Pozycja ustrojowa Na wstêpie nale¿y przyj¹æ pewne za³o¿enia terminologiczne. Otó¿ ustawa o pro- kuraturze8 nie rozstrzyga jednoznacznie, czy organem pañstwa jest prokurator, czy prokuratura. Przypisuje ona cechy organu obu instytucjom. Prokuratura jest jednost- k¹ wyodrêbnion¹ organizacyjnie, natomiast okrelone w ustawie zadania i upraw- nienia wykonuje prokurator. W doktrynie przewa¿a pogl¹d, ¿e to w³anie jego nale- ¿y uznaæ za organ i ta koncepcja zostanie przyjêta na potrzeby dalszych rozwa¿añ. Najwa¿niejszym ród³em prawa reguluj¹cym podstawy funkcjonowania organu pañstwa jest konstytucja. Polska ustawa zasadnicza w rozdziale IX wymienia trzy organy zajmuj¹ce siê kontrol¹ i ochron¹ prawa: Najwy¿sz¹ Izbê Kontroli, Rzeczni- ka Praw Obywatelskich i Krajow¹ Radê Radiofonii i Telewizji. Nie tylko nie ma wród nich prokuratora, ale Konstytucja nie powiêca mu
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