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2018 | 1(57) | 206–223

Article title

Prawnofinansowa ocena art. 25 ustawy o finansowaniu zadań oświatowych


Title variants

Legal and financial evaluation of Article 25 of the Act on Financing of Educational Tasks

Languages of publication



As a consequence of the solution provided by Article. 25 of the Act and solutions planned at the level of the Regulation on the manner of dividing the educational part of the general subsidy for local government units in 2018, the previous subsidy calculated with consideration of the number students of particular types of schools (including gen­eral secondary schools for adults, post-secondary schools) has been divided into two parts: “for participation in classes”, which is unconditional and “for passed exam”, which is conditional and depends on the effectiveness of education. This solution implements a postulate of the Supreme Chamber of Control. As a result of the adopted solutions in case of schools with low level of passing of exams, a subsidy applied to them will be lower than before. Finally, there may be a significant reduction in the amounts of subsi­dies concerning to adult students in relation to the current level. If the new solution is not neutral for subsidized institutions, violations of the rule of equal treatment of entities running educational institutions may occur.





Physical description


  • Doktor hab. nauk prawnych, profesor Uniwersytetu Łódzkiego;


  • Najwyższa Izba Kontroli, Informacja o wynikach kontroli. Kształcenie w szkołach dla dorosłych, 2017, https://www.nik.gov.pl
  • Pilich M., Ustawa o systemie oświaty. Komentarz, 2015, LEX, komentarz do art. 80
  • Pirożyński Z., Budżetowanie brutto [w:] Leksykon finansowo-bankowy, red. W. Jaworski, Warszawa 1991, s. 59

Document Type

Publication order reference


YADDA identifier

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