Rozchody budżetu jednostek samorządu terytorialnego/en: Różnice pomiędzy wersjami
Z Encyklopedia Administracji Publicznej
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| − | ''' | + | '''BUDGET’S EXPENDITURES OF LOCAL-GOVERNMENT UNITS''' – expenses of public funds of local-government units intended for repayment of received loans and credits, redemption of securities, loans granted and other financial operations related to public debt and liquidity management. The sources of b.e. are mainly budget revenues. The economic criterion for distinguishing the e. is the source of their financing (i.e. revenues, not income) and in the case of granted repayable loans, their character. B.e. are closely related to the category of debt of local-government units, they are intended primarily for the repayment of debt and other financial operations related to debt management. The sum of budget expenses and expenditures constitutes the public expenses. The permissible amount of b.e. of the local-government units and their plan are included in the budget resolution, which defines their impassable limit for the financial year. Local-government units plan b.e. also in the long-term perspective in the → [http://encyklopediaap.uw.edu.pl/index.php/Wieloletnia_prognoza_finansowa Long-term Financial Forecast] (→ [http://encyklopediaap.uw.edu.pl/index.php/Przychody_budżetu_jednostek_samorządu_terytorialnego budget’s revenue of local-government units]) [ [http://encyklopediaap.uw.edu.pl/index.php/Tomasz_Strąk/en T. Strąk] ]. |
| − | ''' | + | '''Literature''': S. Owsiak, ''Finanse publiczne. Współczesne ujęcie'', Warszawa 2017 ■ ''System prawa finansowego, t. II, Prawo finansowe sektora finansów publicznych'', red. E. Ruśkowski, Warszawa 2010. |
Aktualna wersja na dzień 14:53, 25 maj 2018
BUDGET’S EXPENDITURES OF LOCAL-GOVERNMENT UNITS – expenses of public funds of local-government units intended for repayment of received loans and credits, redemption of securities, loans granted and other financial operations related to public debt and liquidity management. The sources of b.e. are mainly budget revenues. The economic criterion for distinguishing the e. is the source of their financing (i.e. revenues, not income) and in the case of granted repayable loans, their character. B.e. are closely related to the category of debt of local-government units, they are intended primarily for the repayment of debt and other financial operations related to debt management. The sum of budget expenses and expenditures constitutes the public expenses. The permissible amount of b.e. of the local-government units and their plan are included in the budget resolution, which defines their impassable limit for the financial year. Local-government units plan b.e. also in the long-term perspective in the → Long-term Financial Forecast (→ budget’s revenue of local-government units) [ T. Strąk ].
Literature: S. Owsiak, Finanse publiczne. Współczesne ujęcie, Warszawa 2017 ■ System prawa finansowego, t. II, Prawo finansowe sektora finansów publicznych, red. E. Ruśkowski, Warszawa 2010.