Czy budżetowanie zadaniowe w polskich jednostkach sektora finansów publicznych przynosi oczekiwane rezultaty?

Does performance budgeting in Polish public sector bring expected results?

Abstract

The experience of the European public sector in the implementation of performance
budgeting suggests, that only approach to plan expenditure and costs in system task (presentational performance budgeting) does not bring desired results, such as improving the efficiency,
effectiveness of public services and improvement the public institutions. After the first years of
implementation of performance budgeting in the Polish government sub-sector can be concluded that we need the necessary changes: the transition from sectoral management to task management, redefining the goals, improving system of measures and finally, the evaluation of the
efficiency and budgeting effectiveness. This process can take many years, but only after its
completion will be possible to achieve the main objective of budgeting: directly linking performance results to funding. Without aiming to the direct performance budgeting, it is nothing more
onerous procedure for accountants to transfer traditionally recognized expenses from sections,
chapters and paragraphs to the executive to documents, with a little importance for the management of funds. The material is an attempt to assess the experience in planning and implementation state performance budgeting for selected Function 17th „Creation of regional development of country” in
criteria of effectiveness and relevance.