Budżet zadaniowy jako narzędzie poprawy jakości rządzenia (na przykładzie Podlaskiego Urzędu Wojewódzkiego)
Improving quality of public governance through performance budget: the case of Podlaskie Province Office

Summary/Abstract: The paper analyses the effects of the implementation of performance budgeting in Poland, as exemplified by the province governor's office. The author focuses on the possibility of applying the performance budget as an instrument for improving public governance in terms of: democratic rule of law, transparency, accountability, efficiency and effectiveness, participation and social inclusion. The paper also discusses the advantages and disadvantages of performance budgeting. The obtained results lead to the conclusion that performance budgeting in Poland is used as a tool for presentation, and only to a small degree as an instrument for increasing the efficiency and effectiveness of public spending. Greater benefits from performance budgeting will be achieved, if its implementation is associated with management control. As far as improving public governance is concerned, performance budgeting in Poland meets the criteria of the democratic rule of law and transparency. Other dimensions of good governance can be reached through performance budgeting when it is introduced as an obligatory tool in every public entity, which will result in greater attentiveness to the realisation of its objectives.

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