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Środki ministerstw w budżetowaniu zadaniowym - zarządzanie i gospodarowanie funduszami publicznymi

100%

Lubińska T.

Kontrola Państwowa

2021

vol. 66

issue 6/II (401)

14-30

The objective of the article is to assess the consolidated expenditure plan in performance budgeting in the government sub-sector according to the criteria of the centres of responsibility for pro-effective management, and according to the criterion of economic expenditure groups of individual budget parts. In the introduction, the output of the economic and legal sciences has been discussed, of importance to improving the tools for modern management of public tasks. Strong links have been indicated between performance budgeting and internal control. The significance of human capital for effective public tasks management has been emphasised. A postulate has been formulated to assign objectives, expenditures and measurements with the main administrators who manage public tasks. On the basis of the expenditure structure of two ministries – in accordance with Article 124 of the law on public finance – namely the Ministry of the Interior and Administration and the Ministry of Science and Higher Education, two different opportunities have been presented as for using performance budgeting instruments. The article employs the desk research method and descriptive statistics.

Podsektor rządowy od wielu lat wykorzystuje narzędzia, które wspierają procesy zarządzania i gospodarowania środkami publicznymi, w tym budżet zadaniowy oraz kontrolę zarządczą. W artykule podjęto próbę oceny zadaniowego planu wydatków z punktu widzenia ich konsolidacji w ramach zadań oraz biorąc pod uwagę strukturę wydatków poszczególnych dysponentów zgodnie z przepisami art. 124 ustawy o finansach publicznych1 . Zagadnienia te mają istotne znaczenie dla jasności i transparentności tak skonstruowanego planu wydatków.

Integration of spendings on the agricultural sector in the national budget and the budgets of voivodes in Poland in the long term (2000-2013)

67%

Czyżewski A., Matuszczak A.

Management

2013

vol. 17

issue 2

297-307

Integration of spendings on the agricultural sector in the national budget and the budgets of voivodes in Poland in the long term (2000-2013) The purpose of this article is to identify the areas of integration spendings on the agricultural sector in the national budget and the budgets of voivodes in the years 2000-2013, with an indication of the processes of their complementarity and substitutability. There was analyzed the expenditures of national and the EU budget flowing to the agricultural sector in Poland, showing their significant increase after the Polish integration with the EU. Was noticeable, however, that increasing spendings on the agricultural sector from the national budget could be „enforced” by increasing funding from the EU. This indicates the integrity understood as complementary to each other. Then shown the complementarity and substitutability spendings on the agricultural sector in the central agricultural budgets and the budgets of voivodes with regard to the financing of projects involving EU funds, noting ongoing trends.

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1 Kontrola Państwowa

1 Management

1 Czyżewski A.

1 Lubińska T.

1 Matuszczak A.

1 2021

1 2013

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Środki ministerstw w budżetowaniu zadaniowym - zarządzanie i gospodarowanie funduszami publicznymi

Integration of spendings on the agricultural sector in the national budget and the budgets of voivodes in Poland in the long term (2000-2013)