Court Enforcement Officers’s Office Expenditures and Maintenance Costs Management
Purpose: Presentation of the current state of expenses and costs of the office under the Court Enforcement Officers Act and the Enforcement Costs Act. Design/Methodology/Approach: The study uses the method of literature analysis, the method of researching legal acts and the method of descriptive statistics. Findings: As a result of the amendments to the laws, the short-term objective was only partially achieved by increasing supervision. The laws do not provide the transparency for more efficient and effective enforcement. The effectiveness of enforcement is limited by the provisions of Art. 152 of the Court Enforcement Officers Act. In fact, they cause the liquidation of efficiently functioning large law firms. Practical implications: The article may be used in research carried out by the National Council of Court Enforcement Officers and by the Ministry of Justice in order to prepare amendments to laws and regulations regarding the expenses and costs of maintaining the office. Originality/ value: The publication systematizes the most important issues of expenditure and cost management and summarizes the issues of expenditure and costs into a single, structured article.