Język Polski
English
Published
:
2011-10-30
Performance-Related Budgeting in Local Government Departments
Elżbieta Wansacz
Abstract
This article examines the nature and implementation of performance-related budgeting in local government departments. It discusses the features of the budgeting and its application in the management of the municipality. Traditionally budgets of local government units are often unclear and there is a focus on individual tasks which causes difficulties in the effective management of public funds. A new method of preparing the budgets by targets is being introduced in Polish local governments. It addresses the main questions: How to initiate and carry out the performance-related budgeting in local government? How to budget for public expenditure and revenue for the local budget? Where should local governments start their planning? Will performance-related budgets meet their expectations? How beneficial can target planning be? Why are performance-related budgets still not used in local government?(original abstract)Keywords:
Local government finance, Budgeting, Task budgetSimilar Articles
- Marek Dylewski, Debt Limits Local Government Units in the Light of the Crisis of Public Finances , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 37 (2011)
- Teresa Lubińska, Marcin Będzieszak, Poland's and Other Countries' Experience with Task Budgeting by Public Authorities , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 19 (2006)
- Marek Dylewski, Practical Possibilities for Long-term Financial Forecasts Relationship with a Performance-budgeting , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 31 (2010)
You may also start an advanced similarity search for this article.
Details
References
Statistics
Authors
Citation rules
Wansacz, E. (2011). Performance-Related Budgeting in Local Government Departments. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 37(37). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1393