Report and Debate on the State of the Commune as a Tool for the Accountability of Local Authorities

Abstract

The article addresses the issue of local authority accountability. Referring to the theoretical assumptions of accountability of public authorities, the author of the paper examined whether the mechanism introduced in 2018 into the Polish legislation - including the preparation of a report on the state of the local government unit, the debate on the report, and the granting (or not) the vote of confidence to the executive body - meets the theoretical criteria. The analysis confirmed the accepted thesis that, in normative terms, the implemented regulation fits the theoretical framework of accountability.