PLANY FINANSOWE PAŃSTWOWYCH FUNDUSZY CELOWYCH – WYBRANE PROBLEMY DOTYCZĄCE STATUSU MATERIALNOPRAWNEGO I PROCEDURALNEGO
FINANCIAL PLANS OF STATE EARMARKED FUNDS – SELECTED PROBLEMS REGARDING SUBSTANTIV AND PROCEDURAL STATUS

Summary/Abstract: Using the dogmatic and analytical method, the legal status of state earmarked funds, their financial plans was examined and the relationship between the financial plans of the earmarked funds and the state budget under the budget act was identified and classified. Using the normative material, the achievements of the financial law doctrine, it was shown that the special legal status of state earmarked funds affects the legal status of their financial plans. The hypothesis about the existence of substantive and procedural relations between these financial plans and the state budget was positively verified. Planning of revenues and expenses of these funds is related to budget planning. There are exceptions to the statutory „annual perspective” of fund planning, including the expiration of unrealized expenditure at the end of the year and the requirement to draw up financial plans in a task-based manner. It was found that the financial plans of the earmarked funds are normative in nature.

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