Borodo, A., Budget Law, Warsaw: LexisNexis Poland, 2008. Bożek, W., Failure to conduct an internal audit - the premise violation of public finance discipline, Finanse Komunalne [Municipal Finances] 2018, No. 3. The publication in an electronic version is available at: https://www.nik.gov.pl/plik/id,18298.pdf.  Bożek, W. Adjudication activity of the Main Adjudication Commission in cases related to violation of public finance discipline analysis of main trends in arbitrating output in years 2010-2015, Szczecin: University of Szczecin, 2016. Cilak, M. The Legal Solutions in the Field of Financial and Budgetary Discipline in France in the Light of the Code of Finance Jurisdiction, Prawo Budżetowe Państwa i Samorządu [Budget Law of the State and Local Government] 2014, No. 1. Gryska, P., Robaczyński, T., Discipline of public finances. Commentary, Warsaw: C.H. Beck, 2006. Kosikowski, C., Financial law. General part, Warsaw: ABC Publishing House, 2003. Lipiec-Warzecha, L., Responsibility for violation of public finance discipline. Commentary, Warsaw: WoltersKluwer, 2012. Misiąg, W. (ed.), Act on liability for violation of public finance discipline [in] Misiąg W. (ed.), The Public Finance Act. Act on liability for violation of public finance discipline. Commentary, Legalis 2019 Ofiarski, Z., Financial law, Warsaw: C.H. Beck, 2010. Ostaficzuk, M., Comparative analysis of the catalog of penalties from the penal fiscal code and the act on liability for violation of public finance discipline, (in:) Bojkowski T., Przybylska J. (ed.), Discipline of public finances. Principles of responsibility, judicial problems and practical aspects, Warsaw: CeDeWu, 2012. Ruśkowski, E., Ostrowska, A., Models of supervision and control over the municipal finance system in selected EU countries. Introductory remarks, (in:) M. Stec (ed.), Regional Accounting Chambers. Political characteristics and commentary to the Act, Warsaw: WoltersKluwer, 2010. Salachna, J., Defining the subjective scope of responsibility for violation of the public finance discipline at the level of local government units - selected problems, Przegląd Podatków Lokalnych i Finansów Samorządowych [Review of Local Taxes and Local Finances] 2006, No. 1. Legal Acts: Act dated 17th December 2004 of liability for violating public finance discipline (consolidated text: Journal of Laws of 2019, item 1490). Act dated 29th September 1994 on Accounting (consolidated text: Journal of Laws of 2018, item 395, 398 and 650). Administrative Acts: Decision of the MAC of 19th, March 2018, BDF1.4800.2.2018, Legalis no 1889573. Decision of the MAC of 22nd, January, 2018, BDF1.4800.70.2017, Legalis no 1895261. Decision of the MAC of October 11th, 2018, BDF1.4800.77.2018, Legalis no 1895823. Decision of the MAC of October 8th, 2015, BDF1.4800.72.2015, www.mf.gov.pl (entry: 3.08.2019). Decision of the MAC of September 10th, 2018, BDF1.4800.62.2018, Legalis no 1894641. Internet Resources: Summary of the audits of MAC and audits of adjudicating commissions of the first instance from the years 2012-2018, www.mf.gov.pl, entry: 28.07.2019.