Naruszenie dyscypliny finansów publicznych w zakresie wykorzystania subwencji ogólnej
The violation of public finance discipline with respect to the use of general grant

Summary/Abstract: The subject of the article is the violation of public finance discipline by communes with respect to the use of the education component of general grant (subsidy). Its purpose was to characterise the general grant as a source of revenue of local governments, particularly its education component, as well as to analyse the practice of objective and subjective breach of discipline by local government units. The adopted research method is based on case studies; the empirical section presents and discusses two cases of breach of public finance discipline in rural communes in the Pomeranian province where general grant funds earmarked for 2015 were spent in 2014. The article leads to the basic conclusion that even funds that are decentralised in respect of spending, such as general grant, are subject to certain disposal restrictions arising from the need to maintain order in public finances.

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