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1
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Siedem lat wdrażania budżetu zadaniowego – refleksje i prognozy

100%
Misiąg W.
Studia BAS
|
2013
|
issue 1(33)
85-102
EN
The article presents a multi-faceted evaluation of the design and implementation of performance-based budget in Poland. In the beginning the author introduces the rationale behind the performance budgeting. Next, the methodology applied to performance-based budgeting is covered (various tasks, measures, indicators). In the final section the author introduces the results of the audit conducted by the Polish Supreme Audit Office in the Ministry of Finance and selected government units at the turn of 2011 and 2012.
2
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Budżet zadaniowy w Polsce – osiągnięcia i wyzwania

100%
Postuła M.
Studia BAS
|
2013
|
issue 1(33)
59-83
EN
The author presents performance-based budgeting using a threefold typology by Teresa Curristine (i.e. presentational performance budgeting, performance-informed budgeting and direct formula performance budgeting) and argues that for the 2006–2012 period Poland can be placed in the first category. In the next part of the article the author introduces and discusses crucial factors for further implementation of the performance-based budget: its legal basis, knowledge of politicians and experts involved in budgetary works, defining objectives and performance measures.
3
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Budżet zadaniowy Polski w świetle doświadczeń międzynarodowych

100%
Szpringer Z.
Studia BAS
|
2013
|
issue 1(33)
9-36
EN
The author presents the current state of performance budgeting in Poland in the light of the comparative research conducted by the Ministry of Finance during the study visits abroad and the results of analyses carried out by the OECD experts. The first section of the paper provides an overview of the performance-based budgeting in several countries (historical background, rationale behind implementation, methods and tasks). Next, selected aspects of performance-based budgeting in Poland are covered. The final section highlights the conclusions and recommendations provided by the OECD.
4
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Wieloletnie planowanie finansowe a funkcjonowanie budżetu zadaniowego

100%
Owsiak S.
Studia BAS
|
2013
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issue 1(33)
37-57
EN
This paper discusses the links between long-term financial planning and performance-based budgeting and assesses the beneficial effect that extension of financial period can produce. The article begins with presenting the rationale and advantages behind introduction of multiannual budget planning. In the second part the author looks at the legal framework for multiannual financial planning in Poland. Next, the connection between performance-based budgeting and multiannual financial plans and the strengths of the latter are covered.
5
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Budżet zadaniowy w systemie zintegrowanego zarządzania rozwojem – możliwości, dylematy, obawy

86%
Słodowa-Hełpa M.
Studia BAS
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2013
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issue 1(33)
103-125
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.
6
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Budżet zadaniowy – instrument zarządzania finansami miasta stołecznego Warszawy

86%
Krajewska M., Andrzan K.
Studia BAS
|
2013
|
issue 1(33)
189-207
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.
7
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Budżet zadaniowy w samorządach terytorialnych – analiza wyników badania ankietowego oraz studium przypadków na przykładzie miast na prawach powiatu

86%
Korolewska M., Marchewka-Bartkowiak K.
Studia BAS
|
2013
|
issue 1(33)
161-188
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.
8
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Model of performance-based budget planning in public sector entities

86%
Milewski R., Tomasiewicz M.
Scientific Journal of the Military University of Land Forces
|
2019
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vol. 51
|
issue 2(192)
335-347
PL
Realizacja budżetu będącego planowanymi wydatkami jest sporządzana w systemie funkcji, zadań i podzadań, wraz ze wskazaniem zadań i zadań podrzędnych, które planuje się osiągnąć przez implementację zadań przy jednoczesnym określeniu stopnia osiągnięcia celów. Budżetowanie jako narzędzie do efektywnego zarządzania zadaniami publicznymi umożliwia osiągnięcie określonych celów i jest istotnym elementem systemu zarządzania finansami publicznymi państwa. Jest jeszcze bardziej skuteczne w bardziej utylitarnym modelu. Idea budżetowania pojawiła się w USA w latach 40. XX wieku. Tradycyjny model budżetu wiązał się z brakiem efektywności finansów publicznych. Z czasem pomysł rozprzestrzenił się na inne kraje, przede wszystkim na państwa członkowskie Unii Europejskiej. Budżetowanie jest jedną z nowoczesnych form zarządzania finansami publicznymi. Informacje zawarte w budżecie mogą dostarczyć informacji na temat finansów, planowanych inwestycji lub kondycji finansowej miasta. Istotą budżetu w zadaniu systemowym jest powiązanie przychodów i wydatków oraz odpowiednich zadań publicznych. Artykuł jest próbą skonstruowania referencyjnego modelu planowania budżetowego opartego na przepisach w sektorze finansów publicznych. Opracowanie modelowych rozwiązań będzie służyć późniejszej weryfikacji w wybranej gałęzi gospodarki w przyszłości.
EN
A performance-based budget as a planned expenditure budget is drawn up in the system of functions, tasks and subtasks, together with the indication of subcontracted tasks and objectives that are to be achieved by the implementation of tasks/subtasks and measures, defining the degree of achievement of the objectives. It is an essential element of the public finance management system of the state as a tool for efficient management of public tasks, ensuring the achievement of specific objectives. It is even more effective in a more utilitarian model. The idea of budgeting appeared in the USA in the 40s of the twentieth century. It was associated with the lack of efficiency of public finances in the form of the traditional budgeting model. Over time, the idea spread to other countries, which are primarily the Member States of the European Union. A performance budget is one of the modern forms of public financial management. The data contained in the budget may provide information on the planned investments or a city’s financial condition. The essence of the budget in the task system is to bind the revenue and expenditure with the relevant public tasks. The article is an attempt to construct a reference model of law-based budgetary planning in the sector of public finances. Development of model solutions shall serve subsequent verification within the selected branch of the economy in the future.
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