摘要：In December 2021, in Poland, as in all Member States of the European Union, the EU directive on whistleblowers will come into force. Poland will be obliged to implement the directive's guidelines into national law. The entities specified in the EU directive, including entities from the public sector, will be required to develop and implement the principles of reporting irregularities in the organization and adequate protection of whistleblowers. The research carried out among local government units at the municipal level showed that in the year preceding the implementation of the directive, almost half of the communes did not know about the EU directive on whistleblowers (they learned about it from the study). Only every fourth commune started implementing the whistleblowing system or its components. At the same time, the main premise for the implementation of the whistleblowing system is or will be in the future the legal obligation imposed on municipalities for its introduction, and not the belief that the system is an effective tool to prevent irregularities.
关键词：public finance;whistleblowing;whistleblowing system;local government;management control
