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EN
This article presents issues related to the implementation of performance-based budget in Poland and the arguments justifying the need for further strengthening activities in this area. The first section presents obstacles and concerns related to this new budget system raised by the experts. Next, the process of implementation of the performance budgeting is covered, with particular focus on the changes within the scope of organisation and coordination. The author discusses the connection between performance-based budgeting and strategic planning, in particular with the mid-term integrated strategies 2012–2020. In conclusion, she stresses the need for corrections and deepening the discussion on effective performance-based budgeting in Poland.
PL
Problematyka dotycząca efektywności działania administracji publicznej w Polsce odnosi się również do wszystkich aspektów i zagadnień występujących w obszarze samorządów lokalnych, tj. gmin, powiatów oraz samorządnych województw. Samorządy nie tylko odpowiadają za dostarczanie ponad 70% wszystkich usług publicznych, ale będąc najbliżej obywatela, stają się automatycznie podmiotem i przedmiotem oceny różnych grup interesariuszy. Celem niniejszego artykułu jest wskazanie na aspekty związane z pomiarem efektywności zadań publicznych na szczeblu samorządowym. Przedmiotem badania są procedury i stosowane przez miasto Kraków wskaźniki efektywności w zadaniach. JEL: H41, H49, H83 null The creation of the English-language version of these publications is fi nanced in the framework of contract No. 607/P-DUN/2018 by the Ministry of Science and Higher Education committed to activities aimed at the promotion of education.
EN
The efficiency of public administration in Poland applies also to all aspects and issues in the area of self-governments, i.e. municipalities, poviats and self-governing voivodships. Local authorities are not only responsible for providing more than 70% of all public services but are also the closest to citizens and automatically become the subject of evaluation by different groups of stakeholders. This article aims to indicate the aspects related to the measurement of efficiency of public tasks at the local government level. The study will explore the procedures and performance indicators applied by the city of Kraków in performing its tasks. JEL: H41, H49, H83 null The creation of the English-language version of these publications is fi nanced in the framework of contract No. 607/P-DUN/2018 by the Ministry of Science and Higher Education committed to activities aimed at the promotion of education.
EN
This article presents the process of performance‑based budget implementation in the Polish capital city. The first section introduces the legal framework and general background information on Warsaw’s budget. Next, the authors review the stages of the budgetary procedure, including various tasks, indicators, measures and monitoring procedures implemented. The article concludes with recommendations that may be useful for other local governments introducing performance‑based budgeting.
EN
This article looks at the implementation of the performance-based budget in the Polish judiciary system. The authors provide a general overview on legal framework and discuss main gaps in this area. Moreover, they point at some practical problems with incorporating performance-based budget into actual processes of the courts management. Special attention is given to the explanation of the current (provisional) structure of Polish courts’ performance budgeting and the planned (conclusive) solutions in this area based on costs analyses and enterprise resource planning.
EN
The authors present performance-based budgeting in Polish local governments. The paper is based on survey results and the case studies on the example of city countries. The aim of the survey was to identify opportunities and challenges for performance-based budgeting in local governments. In the first section, the legal basis for performance budgeting in local governments is introduced. Next, the results of the research conducted in 2012 among local governments by the Bureau of Research are discussed. In the final section, the results of the additive qualitative study on performance budgeting in Polish cities are presented.
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