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PRECAUTIONARY AND REMEDIAL PROCEDURES (Polish: procedury ostrożnościowe i sanacyjne) – thresholds and procedures introduced in order to ensure strategic security of public finances, consisting in minimizing the risk of exceeding the state public debt (SDP) to GDP ratio allowed by the Polish Constitution. The essential element of pr.p. are two thresholds set by the relationship of SDP (increased by the amount of expected payments for sureties and guarantees granted by entities of the public finance sector) to the gross domestic product (SDP/GDP): 1. the first pr.thr. – if the SDP/GDP ratio is greater than 55% and less than 60%; 2. the second pr.thr. – if the SDP/GDP ratio is equal to or greater than 60%. Pr.p. are a set of actions and measures aimed at bringing the SDP/GDP ratio to the preferred level, i.e. below 55%. In the case when the first pr.thr. is reached, among others: 1. no state budget deficit is expected; 2. no salaries of employees of the state budget sphere are expected to increase; 3. the council of ministers presents the Sejm with a remedy program aimed at reducing the SDP/GDP ratio to below 55%; 4. budget expenses of local-government units specified in the budget resolution for the following year may be higher than the incomes of this budget increased by the budget surplus from previous years and free funds only by the amount related to the implementation of tasks from the funds referred to in the Public Finances Act. If the second pr.thr. is reached, actions foreseen for the first threshold are taken and additionally, among others, the budget of local-government units for the following year cannot contain a deficit [ T. Strąk ].