Encyklopedia Administracji Publicznej MW Pivot Skin

TASK-BASED BUDGET – a public expenditure plan included in programmes or tasks (spending part) and a plan of results of implementation of programmes or tasks (efficiency part), which includes the planned products or results. The characteristic of t.b.b. is a presentation of expenses in the layout of programmes (tasks) that deal with homogeneous activities, for which goals and indicators of their implementation are defined. T.b.b. in Poland was prepared for the first time for the city of Krakow for 1997. The method of preparing the t.b.b. is called task budgeting or budget programming, where expenses are planned on the basis of the planned effects and actions required to achieve them. Preparation of t.b.b. is based on four principles constituting the so-called performance budgeting paradigm: 1. principle of transparency – an introduction of the task-based classification of expenses understandable to managers and citizens; 2. principle of efficiency and effectiveness –determination of the objectives and measures of the effects attributed to them and comparison of the effects with the expended public funds; 3 principle of long term – a multiannual projection of goals and measures of effects and expenses assigned to them; 4. principle of consolidation – consolidation of public expenses for the implementation of common goals and achieving synergy effects in management. T.b.b. is obligatorily created by units of the government subsector. T.b.b. of the state is presented in the justification to the budget act, the first one was prepared for 2008. Local-government units are not obliged to prepare the t.b.b., it is introduced as a result of the decision of the executive body, so it is only in force in relations between the executive body and its subordinate units [ T. Strąk ].

Literature: Budżet władz lokalnych, red. S. Owsiak, Warszawa 2002 ■ Kierunki modernizacji zarządzania w jednostkach samorządu terytorialnego, red. T. Lubińska, Warszawa 2011 ■ T. Strąk, Modele dokonań jednostek sektora finansów publicznych, Warszawa 2012.