Encyklopedia Administracji Publicznej MW Pivot Skin

SELF-GOVERNMENT BUDGETARY INSTITUTION – a self-government unit of the public finance sector carrying out tasks for a fee and covering the costs of its operations with its own revenues. A characteristic feature of s-g.b.i. is a legal character that combines the elements of an economic entity and an entity performing → public tasks. The subject of activity of an s-g.b.i. is the provision of services of general public value to the local community (these are paid services, generally accessible, serving the specific needs of the local community). In this organisational form, only the own tasks of local-government units can be performed, among others in the field of: housing economy; roads, streets, bridges, squares and traffic organisations; waterworks and water supply; dumps; electricity and heat supply; local public transport; marketplaces and market halls; social assistance; cemeteries. S-g.b.i. is created, merged, transformed and liquidated by a decision-making body of local-government units. The basis of their financial economy is the annual financial plan including revenues, costs and other burdens, the level of current assets, the balance of receivables and liabilities at the beginning and end of the period, and the settlement with the budget of local-government units. S-g.b.i. pays to the budget of the local-government unit the surplus of working capital established at the end of the reporting period, unless the decision-making body of the local-government unit decides otherwise. In the financial plan of the s-g.b.i. there may be changes during the year when revenues and expenses higher than planned are realized. S-g.b.i. can receive subsidies from the budget of local-government units. Subsidies from the budget of local-government units cannot exceed 50% of the institution’s operating costs [ T. Strąk ]

Literature: E. Chojna-Duch, Prawo finansowe. Finanse publiczne [Financial law. Public finances], Warszawa 2017 ■ S. Owsiak, Finanse publiczne. Współczesne ujęcie [Public finances. Contemporary perspective], Warszawa 2017 ■ A. Wernik, Finanse publiczne [Public finances], Warszawa 2014.