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EN
The implementation of corrective action plans in local government units (LGUs) takes place in the situation when they are unable to draw up a Multiannual Financial Forecast or the budget complying with the principles set out in Article 242-244 of the Public Finance Act (UFP). In years 2012 - 2016, there was a six-fold increase in the number of LGUs which were obliged to implement these plans. Therefore, the aim of this paper is to assess their suitability as an actual barometer of the financial standing of local government units and propose alternative solutions. The conducted analysis shows that the adopted legislative solutions regulating the implementation of corrective action plans are inconsistent and their effectiveness is not fully satisfactory. The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units.
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nr 4
17-34
EN
The school education component of the general subvention is the transfer of funds from the state budget to local self-government units in order to supplement their own income. The algorithm for the distribution of these funds, annually established by the Minister of National Education, creates legal and financial controversy in local self-government environment. The calculations based purely on algorithmic distribution of available public funds seem to be an inadequate form of financial planning especially when confronted with the development of finance as a discipline. Therefore, the aim of this article is to assess the construction of the algorithm for the distribution of the school education component of the general subvention with regard to three aspects, which have not been widely discussed: Algorithm and financial security of the systemic changes in education; Algorithm and indebtedness of local self-government units; Algorithm and the unconstitutional rule of earmarking the funds transferred as the school education component of the general subvention to a specific goal.
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