Zmiany dotyczące budżetów jednostek samorządu terytorialnego wprowadzone ustawą o finansach publicznych z 2009 roku
CHANGES IN BUDGET OF LOCAL SELF-GOVERNMENT UNITS INTRODUCED BY THE NEW ACT OF 2009 ON PUBLIC FINANCE

Summary/Abstract: The Act of 2009 on Public Finance has introduced many changes in the budget of local self-government units in Poland. The paper presents the main changes, such as: limiting the total amount of debt, reserves, subsidies or freedom in taking decision about the execution plan of the budget. The mentioned changes involve also, among others, budget’s definition, preparation and passing of the budget, classification on current expenditures, accounts of own revenues in budgetary unit.

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