Legal procedures regarding state budget expenditure
Government spending and the procedures for making them can be examined on the basis of many of public regulations, which are the legal grounds for these expenditure. The procedures of government spending can be studied in the field of personal expenditure of the state budget (including salaries, pen...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2016-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.001 |
| Summary: | Government spending and the procedures for making them can be examined on the basis of many of public regulations, which are the legal grounds for these expenditure. The procedures of government spending can be studied in the field of personal expenditure of the state budget (including salaries, pensions and social benefits). Appropriate procedures are related to expenditure for purchases of goods and services and for making of public investments (e.g. public roads and buildings). An extensive area of expenditure is in the form of grants. There are special legal ways for transferring the budget grants to different legal organizations and entities. The state expenditure are fixed in the Budget Act. The implementation of the budgetary expenditure needs to take up, by state authorities and agencies, thousands of individual and concrete actions (e.g. the contracts, administrative decisions, other activities). That is, in the Budget Act fixed expenditure have, in principle, normative act features. |
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| ISSN: | 2300-9853 2353-7086 |