Znaczenie nadwyżki operacyjnej w budżecie gmin i miast na prawach powiatu na przykładzie województwa wielkopolskiego i lubelskiego
The importance of operating surplus in the budget of municipalities and cities with county rights on the example of the Wielkopolskie and Lubelskie voivodeship

Summary/Abstract: The importance of the operating surplus in the budget of local government units increased due to the requirement to balance the current budget from 2011, and from 2014 the individual debt index, calculated on the basis of the operating surplus. These solutions resulted in a reformulation of the financial management of these units. The purpose of the article is to examine, on the example of the Wielkopolskie and Lubelskie voivodships, in which local government units the operating surplus is available and for which it is allocated. The implementation of the set objective was used to analyze such indicators as average current income and spending as well as operating result and property spending. The use of the operating surplus by the audited units to incur and repay liabilities was also examined.

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