County’s budget

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COUNTY’S BUDGET – an annual plan of income and expenses as well as revenues and expenditures of the county. C.b. is adopted by the county council in the form of a budgetary resolution that forms the basis of the county’s financial economy in a given budget year. The initiative of drawing up a draft county budget resolution is only in the power of the executive body – the county board. The mode of work on the draft budget resolution is defined by the county council. C.b. is the main instrument of exercising power and implementing the county’s tasks. C.b. is a cash plan, and therefore includes planned earnings (incomes and revenues) as well as expenses and expenditures. C.b. includes the income plan, the expenses plan, the planned revenue and expenditures and the budget result. Individual budget plans are included in the budget classification items and presented in the attachments to the budget resolution. The resolution contains the total amounts of income and expenses divided into current and property expenses as well as the total amount of planned revenues and expenditures. The income and revenue included in the c.b. are their projected values, and expenses and expenditures have an impassable limit. C.b. includes financial plans of all county budgetary units. The county council adopts a budgetary resolution before the beginning of the budget year, and in particularly justified cases – no later than by 31st January of the budget year. The main incomes of the counties are: subsidies, personal income tax and subsidies for government administration tasks. In the case of cities with county rights, a real estate property tax is also an important source of income. Expenses of the counties are primarily intended for: education and upbringing, transport, social assistance and public administration (→ county’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 .

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