Kontrowersje wokół przepisów dotyczących zarządzania finansami instytucji gospodarki budżetowej
Controversy over regulations concerning the financial management of budgetary economy institutions

Summary/Abstract: The main research aim of this article was to draw attention to two issues related to the financial management of budgetary economy institutions which give rise to controversy in economic practice in the context of the current wording of the Public Finance Act. One issue is their capability to generate revenue for providing services to both the founding body and third parties. The other issue is the limitation of financial independence of budgetary economy institutions in the field of allocating the profit they generate. The analysis in the article confirms the thesis that the existing statutory regulations do not fully address the requirements of economic practice and, in particular, economic conditions in which these units operate. Under the existing principles of settling services provided to their founding bodies, some budgetary economy institutions are able to earn enough revenue to generate profit only due to the fact that they conduct additional activity, which can often be hardly qualified as the performance of public tasks. Although the practice of earning revenue from this type of this activity seems to be justified by the current regulations, the principles of financial management in this field should be clarified. In addition, not all budgetary economy institutions observe the regulations specifying the principles of incurring costs and allocating profits, which is reflected in the provisions of the statutes of these units, contrary to the provision of the relevant Act.

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