Budżet gminy/en

MUNICIPALITY’S BUDGET – an annual plan of income and expenses as well as revenues and expenditures of the municipality. Mun.b. is adopted by the municipal council in the form of a budgetary resolution that forms the basis of the municipality’s financial economy in a given budget year. The initiative of drawing up a draft budget resolution is only in the power of the executive body – village mayor/mayor/president of the city. The mode of work on the draft budget resolution is defined by the municipal council. Mun.b. is a cash plan, and therefore includes planned earnings (incomes and revenues) as well as expenses and expenditures. Mun.b. includes: 1. planned level of income, with the separation of current and property income, however, the annex to the resolution presents the municipal income plan broken down into divisions, chapters and sources of income; 2. planned level of budget expenses, with the separation of current and property expenses, however the annex to the resolution presents the municipal plan of expenses, broken down into divisions, chapters and expenses groups; 3. deficit or surplus of the municipality’s budget together with sources of deficit cover or surplus allocation; 4. planned amount of revenue divided into individual titles; 5. planned amount of expenditures divided into individual titles. Mun.b. includes financial plans of all municipal budgetary units. It is the main instrument of exercising power and implementing the municipality’s tasks. A characteristic feature of mun.b., unlike the state budget, is its frequent change during the budget year, carried out in the form of a resolution of the municipality council. The main income sources of municipalities are: subsidies, personal income tax, real estate tax and subsidies for government administration tasks. The municipality’s expenses are mainly spent on: education and upbringing, social assistance, public administration and transport (→ municipality’s income) [ T. Strąk ].

Literature: T. Lubińska, Budżet a finanse publiczne, Warszawa 2010 ■ S. Owsiak, Finanse publiczne. Współczesne ujęcie, Warszawa 2017 ■ P. Sołtyk, M. Dębowska-Sołtyk, Finanse samorządowe, Warszawa 2016.