Search results

1

Support of SMEs from Operational Program Enterprise and Innovation

100%

Lenka S.

Littera Scripta

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2012

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vol. 2

129-140

EN

This paper aims to analyse support given to SMEs in the Czech Republic through grants from the Operational Program Entrepreneurship and Innovation (OP EI). SMEs are generally accepted as extremely important to every national economy and the Czech Republic reflects that in many documents on a national level and in the OP EI which in majority of its grant schemes favours the SMEs and especially those that are located in regions that are subject to intensive state aid. This paper examines the allocation of OP EI funds among the enterprises with regards to their size and location based on data published regularly by the CzechInvest agency. It concludes that the resources are invested mainly into projects implemented by the SMEs but not necessarily in the state supported regions though applicants from these categories are strongly supported in the process of project evaluation. However there is decidedly positive trend of larger percentage investments of public funds into projects implemented by SMEs.

2

Assessment of the transparency of the functioning of the Church Fund in Poland in terms of granting it

100%

Bernaciński Ł.

Acta Iuris Stetinensis

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2021

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vol. 34

9-25

EN

This paper attempts to assess the transparency of the Church Fund’s operations in the area of awarding grants for the maintenance and renovation of historic sacred buildings and for supporting socially useful ecclesiastical activities. For this purpose, the author has outlined the procedure for awarding grants from the Church Fund by the Minister of the Interior and Administration. The author has also presented the practice of secretly increasing the budget of the Church Fund during the financial year, as observed in recent years, and the problem of not publishing decisions on awarding grants insofar as they concerned the distribution of funds from the said increase in the Fund’s budget. Basic measures have been proposed to potentially contribute to increasing the transparency of the granting procedure and to build citizens’ trust in the State. The area related to the financing of the Church Fund should be considered as non-transparent. On the other hand, the transparency of the grant award procedure is given credit for it is transparent, albeit apparently quite complicated, and is communicated to applicants in a comprehensible manner. When presenting the said procedure and assessing the functioning of the Church Fund in this respect, the author analyses and interprets the current provisions of the constitutional, statutory and sub-statutory rank laws in force applicable to the subject matter. Incidentally, elements of the historical overview of applicable laws are also used.

3

The model of municipal education expenditures in Poland. Policy, budget and demography

100%

Guziejewska B., Majdzińska A.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2018

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vol. 13

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issue 3

523-541

EN

Research background: Municipal education expenditures finance the delivery of one of the key public services devolved by central government to lower levels of government. Traditional studies in this field are divided based on whether they consider socio-economic determinants or political factors within the new political economy. The study presented herein was undertaken to explore the role of demographic factors which are frequently ignored in research. Purpose of the article: This study seeks to identify which variables statistically significantly influence the level of education expenditures in municipalities. The empirical investigation is based on a sample of 2478 Polish municipalities and uses the 2016 Central Statistical Office data to analyse the correlations and regressions between municipal education expenditures and selected economic and socio-demographic factors. Methods: The parameters of the power and exponential model are estimated using the Generalised Least Squares Method. Findings & Value added: The results of the statistical analysis have shown a moderate, positive and significant correlation between municipalities' own revenue per capita and local share of education funding per capita. According to the regression analysis results, the model's explanatory variables accounted for 61% of the variance in municipal education expenditures per capita. The added value of the study is that it highlights the educational challenges related to the demographic situation in Poland that public authorities will soon have to address.

4

Opinia w sprawie znaczenia zwrotu „najbliższa gmina lub powiat” z art. 90 ust. 3 ustawy z 7 września 1991 r. o systemie oświaty oraz kwestii możliwości złożenia korekty sprawozdań z wykorzystania dotacji

100%

Augustyniak-Górna T.

Zeszyty Prawnicze BAS

|

2014

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issue 4(44)

212-220

EN

The author provides an analysis of the phrase “the closest municipality or district”, which appears in Article 90 para. 3 of the Act and points out – following the Supreme Administrative Court – that it has the traits of a vague concept and does not always have to mean a neighboring (the closest) municipality or district. It may also refer to the municipalities with similar demographic or economic characteristics. In addition, it was pointed out that the correction of the annual settlement of grants provided by the local government unit for a private school under the provisions of the Tax Code are not permitted.

5

Influence of the financial and non-financial information on the results of the public benefit organizations

100%

Waniak-Michalak H., Zarzycka E., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości

Acta Universitatis Lodziensis. Folia Oeconomica

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2011

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vol. 257

EN

Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to assist the target group of beneficiaries. The paper aims to assess the importance of the information presented in the public benefit organizations’ financial and business reports for their stakeholders, as well as the impact of the organizations’ financial results on their capacity for raising funds in the next periods. Investigating the sample of 84 Polish public benefit organizations the authors intended to find out whether financial information determines the amounts of grants and financial donations the organizations receive. They also attempted to establish which financial factors make donors contribute to the given organization. Another objective of the study was to show whether the Polish donors examine the organizations’ financial reports and use information thus obtained to donate.

6

"That grant system was something!": personal experiences of grant-based funding in the 1990s Russia

88%

Ilin A., Belik K.

Střed. Časopis pro mezioborová studia Střední Evropy 19. a 20. století. / Centre. Journal for Interdisciplinary Studies of Central Europe in the 19th and 20th Centuries.

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2022

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vol. 14

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issue 1

8-30

EN

Grant-based funding became one of the crucial innovations in the Russian academia of the 1990s. It has been studied from quantitative and institutional perspectives while our paper focuses primarily on oral histories of grants that shed light on their subjective meaning. Interviews show that some post-Soviet academics remember their first experiences of applying for various programs, competition and peer review as important part of their ego-narratives. These narratives portray ambitious, independent, and free-minded academic persona that chimes with the virtues promoted in the academic community back in the 1990s, when research grants and scholarships were introduced. Apart of their practical benefits and prestige, grants helped some scholars to comprehend themselves and the changing landscape of post-Soviet academia.

7

DESIGNING A REVENUE STRUCTURE IN LOCAL SELF-GOVERNMENT ENTITIES IN POLAND: TAXES VERSUS GRANTS

88%

Guziejewska B.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2015

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vol. 10

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issue 3

45-63

EN

This paper discusses the problem of rational forming of the financing system for local self-government entities. The concept of fiscal federalism as well as the role and importance of own revenues and revenues from the state budget transfers, which are slightly different from other unitary countries, have been referred to in this context. The aim of this paper is to statistically analyze the selected categories of local self-government revenues in Poland with regard to the local self-government total revenue in 2013 and the total expenditure between 1999 and 2013. The study involved methods for the analysis of dynamics of mass phenomena such as, first of all, fixed base indexes, the average rate of change indicator and the correlation and regression coefficients from time series. The correlation and regression coefficients from time series were calculated with the first difference method. The results of study demonstrate a statistically significant role of transfer revenues in the expenditure (with the exception of voivodeships) and a statistically insignificant effect of sensu stricto own revenues in the case of cities with poviat status, poviats and voivodeships. The results reveal that the spending policy of local self-governments in Poland is highly dependent on a specific category of revenue, which is referred to as “other revenue” in the study, as a result of the inflow of EU funds. In the long term, once this specific, incidental source of revenue has been exhausted, the local self-government finance may face serious disruption. Such conclusions may serve as a practical contribution to the creation of an early warning mechanism in the shaping of present and future fiscal policies.

8

Ocena skutków regulacji zawartych w rządowym projekcie ustawy o grobach weteranów walk o wolność i niepodległość Polski (druk sejmowy nr 2902)

88%

Henryk D.

Zeszyty Prawnicze BAS

|

2018

|

issue 4(60)

143-149

EN

The bill aims at paying respect and remembrance to persons who died during a period of peace due to natural causes, but who took part in struggles for the independence and sovereignty of Poland. The bill envisages the creation of a collective record of graves of veterans of struggles for the independence and sovereignty of the Poland, carried out by the President of the Institute of National Remembrance, and the introduction of the system of a financial support for entities that take care for such graves. In the opinion of the author of the impact assessment, the procedure for making entries in the record of graves, and granting or refusing grants or pecuniary benefits should to be regulated in a more detailed way. It has a fragmentary character and does not contain any significant elements enabling the proper functioning of the procedure, which will significantly and permanently charge the state budget.

9

DOTACJE JEDNOSTEK SAMORZĄDOWYCH DLA ORGANIZACJI POŻYTKU PUBLICZNEGO NA REALIZACJĘ ZADAŃ POMOCY SPOŁECZNEJ – ZAKRES UJAWNIANEJ INFORMACJI

88%

WANIAK-MICHALAK H.

Polityka i Społeczeństwo

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2013

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issue 4(11)

51-67 (17)

EN

The purpose of the article is to present the scope of disclosed information on public grants for the implementation of the social welfare tasks carried out by public benefit organizations (PBOs). The information should be presented in the reports of public finance sector units and public benefit organizations. Research carried out by the author using content analysis method exposed the inconsistency of the disclosed information and a shortage of detailed information.

10

Politika vykrmování na regionální úrovni : Případ dotací pro obce ve Středočeském kraji

75%

Spáč P., Voda P., Balík S., Pink M.

Sociologický časopis. Czech Sociological Review

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2018

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vol. 54

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issue 4

499-528

EN

The politically motivated distribution of public funding, or porkbarrel politics, occurs for various reasons, one of which is the wish to reward political allies over political rivals. Despite the widespread nature of this practice, research in Central Europe has not yet examined this issue at every level of publication administration. The literature that does exist on this subject has mainly focused on national grant programmes, while less attention has been paid to distribution channels at lower-level administrative units. This article focuses on the distribution of subsidies in the municipalities in the Central Bohemia Region between 2014 and 2016. It uses a binary logistic regression to analyse the factors that lead to an application for a subsidy being supported. A negative binomial regression revealed what factors influence the level of subsidy granted. The results of the analysis show that party ties have a strong effect on the odds of a municipality obtaining a subsidy. This factor, however, has less of an effect on how large a subsidy the municipality obtains, and moreover only does so when the distribution of funding is taking place before an election.

11

Comparative Legal Analysis of Budget Grant Funding of Science in the European Union and the Russian Federation

75%

Andreeva E.

Financial Law Review

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2022

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vol. 25

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issue 1

33-50

EN

In this article, the author examines the most significant characteristics of a such method of budgetary funding for research in the European Union and Russian Federation as grant funding. Grants are actively used for these purposes in many countries. Grant funding is especially popular in the European Union. The analysis of research grants in Russia and the EU shows that the legal regulation and the grant process in mentioned public entities are very similar, but there are differences. The author focuses her attention on highlighting the advantages of grant funding of science in the EU and Russia to exchange of experience. The author uses the following scientific methods: collection of information on grant funding in the European Union and the Russian Federation, comparative analysis of legislation, observation, formulation of conclusions.

12

Ocena skutków regulacji zawartych w komisyjnym projekcie ustawy o zapewnieniu godnej pamięci i należytej ochrony miejscom spoczynku Bohaterów Powstania Warszawskiego oraz innych osób zasłużonych w walkach o niepodległość i suwerenność Państwa Polskiego (druk sejmowy nr 2920)

75%

Dzwonkowski H.

Zeszyty Prawnicze BAS

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2018

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issue 4(60)

135-142

EN

The bill regulates matters related to the protection of historical memory about persons of mertit participating in struggles for the independence and sovereignty of Poland, in particular in the Warsaw Uprising. Entry into force of the proposed act will cause financial effects for the state budget in the form of increased spending. The explanatory statement to the bill not include any information about the costs, even estimated ones, of maintaining and renovating burial places covered by the prohibition on reburial, as well as about the criteria for distribution of funds intended for financing the purposes determined in the Act. Moreover sources of funds of the state budget from which the undertakings provided in bill would be financed have not been specifies. The author also expresses doubts about the compatibility of the procedure for issuing the decision on the prohibition of using the grave for reburial with Article 2 of the Constitution of the Republic of Poland, due to its rudimentary character, which results in the lack of legal certainty.

13

Involvement of cities with county rights in financing tasks pertaining to physical culture

63%

KRASUCKA M.

Economic and Environmental Studies

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2018

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vol. 18

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issue 4

1261-1280

EN

Units of local governments in Poland are responsible for running actions in the sphere of physical culture. The growing number of people practicing sports, as well as social and rearing aspects related to sports exert an influence on the activity of sports clubs and social organizations which promote physical culture. While only some sports organizations are self-sufficient economically, most of them must rely on public support. In Poland, like in the majority of European countries, one of the main sources of financing are public grants. Cities with county rights (CCRs), being a specific type of commune, undertake tasks of both communes and counties. In the sphere of tasks pertaining to physical culture this can manifest itself by higher budgetary expenses in general, including grants. Local tasks connected with sport are stiffly defined by central regulations only to an insignificant extent. Therefore it is accepted that local governments possess considerable autonomy as regards deciding about allocation of the means assigned for their realization. This concerns also the grant-based expenses. Thus, the aim of the article is to examine whether the scale of expenses borne on physical culture, including local government grants, is dependent on the size of CCRs and on the level of their financial autonomy. In this paper, the author presents differences in expenses from budgets of CCRs on tasks pertaining to physical culture (Section 926 of the budgetary classification), with particular taking account of grants which constitute them. The basic tools of descriptive statistics and study of interdependences were used. A very large spatial difference in the examined variables, both in the regional framework and within the types of communes, was found. The mean interdependence was identified between grant-based expenses and the level of financial autonomy of the cities with county rights.

PL

Jednostki samorządu terytorialnego w Polsce są odpowiedzialne za działania z zakresu kultury fizycznej. Rosnąca liczba osób uprawiających sport, oddziaływanie społeczne i wychowawcze sportu wpływają na aktywność klubów sportowych i organizacji społecznych promujących kulturę fizyczną. Podczas gdy tylko niektóre organizacje sportowe są samowystarczalne pod względem ekonomicznym, dla większości z nich wsparcie publiczne pozostaje niezbędne. W Polsce, podobnie jak w większości krajów europejskich, jednym z głównych źródeł ich finansowania są dotacje ze środków publicznych. Miasta na prawach powiatu (MNPP), jako szczególny rodzaj gminy, podejmują zadania zarówno gmin, jak i powiatów. W sferze zadań dotyczących kultury fizycznej może to przejawiać się wyższymi wydatkami budżetowymi ogółem, w tym dotacjami. Zadania lokalne związane ze sportem w nieznacznym stopniu są sztywno definiowane przepisami centralnymi. Dlatego przyjmuje się, że samorządy posiadają znaczną swobodę w decydowaniu o przeznaczeniu środków na ich realizację. Dotyczy to także wydatków dotacyjnych. Stąd też celem artykułu jest zbadanie czy skala wydatków na kulturę fizyczną, w tym samorządowego dotowania, jest uzależniona od wielkości MNPP, a także od poziomu ich autonomii finansowej. W artykule przedstawiono zróżnicowanie wydatków budżetowych MNPP na zadania z zakresu kultury fizycznej (dział 926 klasyfikacji budżetowej), ze szczególnym uwzględnieniem składających się nań dotacji. Zastosowano podstawowe narzędzia statystyki opisowej oraz badania współzależności. Zidentyfikowano bardzo duże zróżnicowanie przestrzenne badanych zmiennych tak w ujęciu regionalnym, jak i w obrębie typów gmin. Zidentyfikowano średnią zależność między wydatkami dotacyjnymi a poziomem autonomii finansowej MNPP.

14

Ocena wpływu polityki spójności na aktywność inwestycyjną przedsiębiorstw budowlanych w Bulgarii

63%

Hristova S.

Świat Nieruchomości

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2017

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issue 4(102)

9-12

PL

Ocena wpływu polityki spójności na aktywność inwestycyjną przedsiębiorstw budowlanych w Bulgarii W artykule usystematyzowano informacje dotyczące grantów/dotacji otrzymanych przez przedsiębiorstwa sektora budowlanego w Bułgarii, w ramach Europejskiego Funduszu Rozwoju Regionalnego. Analizy przeprowadzono w oaparciu o dane pochodzące z Jednolitego Systemu Zarządzania Informacjami do Zarządzania i Monitorowania Instrumentów Fudnuszy Strukturalnych UE za lata 2007-2013. Analiza opiera się na dane, pochodzące z Informacyjnego systemu zarządzania i monitorowania instrumentów strukturalnych UE w Bulgarii i obejmuje okres programowania 2007-2013. Przedsiębiorstwa z sektora budowlanego, poprzez wykonastwo projektów finansowanych w ramach EFRR, korzystają pośrednio z funduszy strukturalnych. W związku z tym, dokonano przeglądu kontraktów budowlanych realizowanych w ramach zamówień publicznych w Bulgarii, z uwzględnieniem ich znaczenia dla rozwoju gospodarczego i wzrostu zatrudnienia. Wskazano ponadto możliwości przyszłego zwiększenia wykorzystania funduszy europejskich przez przedsiębiorstwa budowlane dla wzrostu ich aktywności inwestycyjnej.

EN

The article summarises information about grants received by enterprises in the construction sector in Bulgaria under the European Regional Development Fund. The analysis is based on data of the Unified Management Information System for Management and Monitoring of the EU Structural Instruments, and covers the programming period 2007-2013. Enterprises in the construction sector have indirect access to the European funds also as contractors under European projects. This is why a review of the public procurement construction contracts awarded in Bulgaria has been made, focusing on their importance for economic growth and employment. Some possibilities were outlined to improve the use of the European funds by enterprises in the construction sector in the future in order to increase their investment activity.

15

Przestępczość skierowana przeciwko interesom finansowym Unii Europejskiej

63%

Sebastianka B., Siewert A.

Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne

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2015

|

vol. 2(22)

421-428

EN

Being of the European Union Member States, Poland is benefitiary of a financial support provided by the European Union. The international law fully regulates the rules of awarding and accounting grants, bailouts and other programmes fulfilled by the European Union. The Member State component authotrities take responsibility for the proper course of the process. In Poland, Police is kind of authority that realized this obligation in cooperation with many organizations and insitutions. By virtue of the knowledge and experience, these entitles constitute a significant element in Police actions organized in order to prevent and fight against crime that impacts negatively on the European Union interests. Without an efficient and effective fight against this kind of lawlessness, the future of Poland and other European Union countries will face a variety of danger which affect the security of socities.

16

Transparency in the Allocation of Municipal Grants for Sports and Voucher Systems in the Czech Republic

63%

Pavlík M.

Review of Economic Perspectives

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2013

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vol. 13

|

issue 1

43-57

EN

This paper will assess transparency in the decision-making process in sports grants allocation. In comparison with other parts of the public sector, surprisingly little is known about transparency in the sports sector. An increasing portion of public funds is spent on sport grants; this establishes the necessity for research. Can any positive effects of sports grants be expected to appear without transparency in the decisionmaking process? An examination of the process in reality is crucial for future public resources allocation. Based on the general assumption that NGOs are important actors in economic and political development, we address the Czech Republic at the municipal level. The main goals of this paper are to assess the transparency of the allocation of public grants for sport organizations on the municipal level in the Czech Republic and to discuss one possible method for improving system transparency and efficiency: vouchers. We discuss sport vouchers as a possible tool for improving transparency. Vouchers solve the problem of transparency in the decision-making process by transferring the purchasing power to the client. Although using sports vouchers as a tool for allocating public resources is quite rare, there are a few examples of this practice in the Czech Republic. We established two research questions: (1) Do sport clubs perceive the allocation of sport grants at the municipality level as transparent? (2) Do sport clubs consider a voucher system as helpful for the transparency? To answer these questions, we discuss the theory and specific conditions in the Czech Republic; we perform a survey among sport clubs and we examine examples of voucher implementation; and we discuss the general consequences of our results.

17

W dwadzieścia lat później – uwagi o finansowaniu partii politycznych w Polsce

63%

Balicki R.

Przegląd Prawa Konstytucyjnego

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2023

|

issue 2(72)

13-26

PL

Finansowanie partii jest zagadnieniem, które interesuje i emocjonuje wielu, nie tylko członków konkretnych partii, ale także, a może zwłaszcza tzw. szarych obywateli. Emocje nie mogą dziwić, bowiem w przeszłości finasowanie partii dostarczało materiału na wiele zaskakujących opowieści. Po 1989 r. zasady finansowania partii politycznych w Polsce kilkakrotnie ulegały modyfikacjom, aż w 2001 r. zostały uregulowane w najpełniejszy sposób, wprowadzając finansowanie partii z budżetu państwa. Artykuł przybliża ewolucje zasad finansowania partii politycznych oraz poddaje analizie wątpliwości, które pojawiły się podczas ponad 20 lat obowiązywania aktualnej regulacji ustawowej.

EN

Financing of parties is an issue that interests and excites many, not only members of specific parties, but also, or perhaps especially, the so-called regular Joes. Emotions may not come as a surprise, as financing parties has provided material for many surprising stories in the past. After 1989, the rules for financing of political parties in Poland were modified several times until they were regulated in the fullest way in 2001, with the introduction of party financing from the state budget. The article takes a closer look at the evolution of the rules on the financing of political parties and analyses the doubts that have arisen during more than 20 years of the current statutory regulation.

18

Postępowanie o powierzenie grantów w świetle ustawy wdrożeniowej – wybrane zagadnienia

63%

Dudek S.

Studia Prawnicze: rozprawy i materiały

|

2023

|

vol. 33

|

issue 2

209-233

EN

The article analyzes the provisions of “implementation acts” in the field of implementation of grant projects and projects for which grants were awarded, financed or co-financed from EU funds. The provisions of the Implementation Act of both the current 2021–2027 financial perspective and the already completed 2014–2020 financial perspective (under which the settlement of eligible costs of co-financed projects are still made) were analyzed. The methods of providing support were examined, the provisions of the appeal procedure in the call for proposals for grants were interpreted. The various parts of the article present the types of projects, with particular emphasis on grant projects and projects for which grants were awarded, and the procedures for selecting projects for co-financing with the extraordinary procedure for selecting grant providers and grant recipients. Doctrinal and juridical doubts regarding the possibility of submitting protests by grant recipients and doubts regarding the competence of courts were described. The possibility of violating constitutional rights, general principles of administrative proceedings and the principle of equality of beneficiaries in the scope of limiting the means of appeal in the procedure for awarding grants was analyzed.

PL

W artykule przeanalizowane zostały przepisy ustaw wdrożeniowych dotyczące realizacji projektów grantowych i projektów, na które przyznano granty, a finansowanych lub współfinansowanych z funduszy UE. Przeprowadzona została analiza przepisów ustawy wdrożeniowej zarówno z obecnej perspektywy finansowej 2021–2027, jak i już zakończonej 2014–2020 (w której ramach nadal rozliczane są koszty kwalifikowane dofinansowanych projektów). Omówiono sposoby udzielania wsparcia, dokonano wykładni przepisów procedury odwoławczej w naborze wniosków na powierzenie grantów. W poszczególnych częściach artykułu przedstawiono rodzaje projektów ze szczególnym uwzględnieniem projektów grantowych i projektów, na które przyznano granty, porównano tryby wyborów projektów do dofinansowania z trybem wyboru grantodawców i grantobiorców. Opisano wątpliwości doktrynalne i jurystyczne wynikające z braku możliwości składania protestów przez grantobiorców oraz wątpliwości dotyczące właściwości sądów. Przeanalizowano możliwość naruszenia praw konstytucyjnych, zasad ogólnych postępowania administracyjnego oraz zasady równości beneficjentów w zakresie ograniczenia środków odwoławczych w postępowaniu na powierzenie grantów.

19

Niektóre aspekty prawne finansowania zadań publicznych samorządu terytorialnego

63%

Koroblowski M.

Nierówności społeczne a wzrost gospodarczy

|

2014

|

issue 40

106-115

PL

Problematyka prezentowana w niniejszym artykule odnosi się do konkluzji wynikających z analizy kwestii finansowania zadań publicznych, które są przedmiotem porozumień zawieranych między jednostkami samorządu terytorialnego oraz tymi podmiotami a wojewodą. Poza zakresem rozważań pozostają natomiast inne porozumienia, a w szczególności takie, których stronami są samorządowe osoby prawne nie mające statusu jednostek samorządu terytorialnego. Po zarysowaniu zagadnienia przedmiotu porozumień autor przechodzi do rozważań na temat gospodarki finansowej jednostek samorządu terytorialnego. W dalszej kolejności omawiana jest kwestia dotacji oraz innych środków otrzymywanych przez podmioty w celu finansowania zadań publicznych objętych porozumieniami. W tym celu dokonywana jest wykładnia odpowiednich przepisów, tj. art. 8 ust. 1 pkt 2, art. 46 i art. 47 ustawy z dnia 13 listopada 2003 r. o dochodach jednostek samorządu terytorialnego, a także art. 168, 169, 251 i 252 ustawy z dnia 27 sierpnia 2009 r. o finansach publicznych. W końcowej części rozważań autor wskazuje, że w aktualnie obowiązującym stanie prawnym dopuszczalne jest dofinansowanie ze środków unijnych tzw. projektu określonego w art. 5 pkt 9 ustawy z dnia 6 grudnia 2006 r. o zasadach prowadzenia polityki rozwoju. Dodatkowo, na marginesie zasadniczego nurtu rozważań, zwrócono uwagę na etap przedakcesyjny do Wspólnot Europejskich oraz rolę, jaką w zakresie pozyskiwania środków na realizację zadań publicznych odgrywał program PHARE.

EN

The issues presented in this article refer to the conclusions resulting from the analysis of the financing of public tasks that are the subject of agreements between local government units and these entities and voivode. Outside the scope there are other agreements, particularly those whose parties are local legal entities not having the status of local government units. After outlining the issues the subject of agreements author proceeds to a study of the financial management of local government units. Furthermore, the author considers the issue of grants and other funds received by the entities in order to finance public tasks covered by the agreements. For this purpose, the author interprets the relevant provisions, namely article 8 paragraph 1.2, article 46 and article 47 of the Act of 13 November 2003 on income of local government units, as well as article 168, 169, 251 and 252 of the Act of 27 August 2009 on public finances. In the final part of the discussion, the author shows that in the current legal situation it is possible to acquire the EU funds to implement the project defined in article 5.9 of the Act of 6 December 2006 on the principles of development policy. In addition, on the margins of the mainstream discussion, the author notes the noticeable role of obtaining funds for the implementation of public tasks, played by the PHARE program during the time of pre-accession to the European Communities.

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PROBLEMATYKA MNIEJSZOŚCI W DZIAŁALNOŚCI MUZEÓW (ASPEKTY PRAWNE)

63%

Golat R.

Muzealnictwo

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2017

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vol. 58

19-23

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Within the scope of their activity, some museums deal with the protection and dissemination of the cultural heritages of various minority groups. These include both museums which focus their attention on minority problems as such (e.g. museums run by minority churches or denominations), and those museums which deal with such issues to a greater or lesser extent because of their statutory objectives related to the cultural heritage of particular minorities (e.g. ethnographic museums). The provisions of the Act on museums do not include clear regulations with regard to the subject of minorities. Therefore, the provisions are construed with respect to other norms, relevant to the minorities’ activities. From among those provisions, these that deserve particular attention are, above all, provisions specifying the activities of NGOs, including associations and foundations, under which they frequently operate. Secondly, of importance are acts which specifically regulate the basis for how given minorities operate, i.e. especially the Act on national and ethnic minorities and on regional languages, the Act concerning the guarantees of conscience and religion, as well as those acts which determine the State’s approach towards particular churches and denominations. Formally, the extent to which a museum engages in a significant activity regarding a given minority is determined by the basic acts issued by the its administrator, which serve as the basis for its operation. Those include statutes (in the case of museums which are legal persons) or regulations (in the case of other museums). When a museum’s statute provides for such minority activity, its administrator is obliged to provide funding for it, regardless of additional financial support, in particular that coming from grants, and above all the one stipulated in the article 18 of the Act on national and ethnic minorities and on regional languages.

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