Abstract

Public funds are expended basing on the procedures laid down in generally applicable laws and under strict control of the state. The regulations specify also control criteria used by the control authorities in examining the operations of controlled entities. The control criteria indicated in the regulations provide for certain fundamental models of conduct of controlled entities. At the same time, the control criteria define key operating directives for economic operators. The control criteria are specific tools with which it possible to carry out control. In the area of public procurement, individual control authorities are entitled to use the criterion of legality, purposefulness, reliability and cost efficiency.