Budget Management in Self-Government – Polish Case

Abstract

Changes in the environment, common criticism, and negative opinions regarding the operation of the local self-government, combined with crisis of trust towards its representatives, force the managing bodies to undertake specific actions aiming at improving effectiveness. However, this is impossible without a modern management system, an element of which should be self-government territorial unit budget. The aim of the paper is to present the rules of building the budget (traditional budget) currently in force in Poland and task-based budgeting as a modern budget management method, the introduction of which may contribute to the increase of effectiveness of self-government territorial units’ operation.