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The head of the public finance sector unit has a special role. It is the person responsible for the entire financial management of the unit she/he supervises. Law regulations impose on the head of the unit many tasks and responsibilities. Failure to perform them or their improper performance is connected with complete responsibility. In terms of financial management using public means, the head of the unit is obliged to observe the discipline of public finances. The aim of this study is to indicate the scope Martyna Lizak – Odpowiedzialność kierownika jednostki... – 57 – of responsibility of the head of the public finance sector unit and related consequences in the event of an act that violates the public finance discipline.

Odpowiedzialność kierownika jednostki sektora finansów publicznych za naruszenie dyscypliny finansów publicznych