Voivodship self-government's budget

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VOIVODSHIP SELF-GOVERNMENT'S BUDGET – an annual plan of income and expenses, as well as revenues and expenditures of the self-government voivodship. V.s-g.b. is adopted by the voivodship sejmik in the form of a budgetary resolution that forms the basis of the voivodship’s financial economy in a given budget year. The power of an initiative to draft a budgetary resolution is only in the competence of the executive body – the voivodship board. The mode of work on the draft budget resolution is defined by the voivodship sejmik. V.s-g.b. is a cash plan, and therefore includes planned earnings (incomes and revenues) as well as expenses and expenditures. V.s-g.b. includes: the income plan, the expenses plan, the revenue and expenditure plans and the budget result. In the income plan of the v.s-g.b. one distinguishes, in a layout of departments, the planned amounts of current incomes and property income according to their sources, in particular from grants and funds for financing expenses for the implementation of tasks financed with funds from the EU budget and non-refundable funds from the assistance received from the EFTA member states. Expense plan of the v.s-g.b. lists, in the layout of departments and chapters, the amounts of planned current and property expenses. In the expenses plan, the planned amounts of expenses for particular groups are distinguished in the system of departments and chapters. Incomes and revenues included in the v.s-g.b. are their projected values, and expenses and expenditures have an impassable limit. The budgetary resolution of the voivodship sejmik should be adopted before the beginning of the budgetary year, and in particularly justified cases – no later than by 31st January of the budget year. The main incomes of the voivodships are: corporate income tax, general subsidy and subsidies for investments. The expenses of voivodships are primarily intended for: transport, public administration and culture and protection of cultural heritage [ T. Strąk ].

Literature: T. Lubińska, Budżet a finanse publiczne, Warszawa 2010 ■ S. Owsiak, Finanse publiczne. Współczesne ujęcie, Warszawa 2017 ■ L. Patrzałek, Finanse samorządu województwa w systemie finansów publicznych w Polsce, Warszawa 2005.