Zeszyty naukowe
Autor: Emanuela Sowińska 351
Strony: 351-367
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AUDIT TRAIL PROCUREMENT IN MILITARY BUDGET UNIT

Summary
Public Procurement Act made it necessary to adjust the supply systems business units and military institutions to new and compatible with international standards procedures of public spending. Constantly evolving the Public Procurement Law makes this area arouses increasing interest. This paper presents an attempt to develop a document that is an audit trail of procurement both above and below 14 000 in the military budget unit. The author wants to show that an audit trail in public procurement is a document that should exist in the military unit and assist the commander in an effective and economical management of the unit. Article is aimed at anyone involved in the procurement budget entities with particular emphasis on the military budget units.