The Ordinance Of The Minister Of Finance Dated 16 January 2014 On Budgetary Reporting

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 16 stycznia 2014 r. w sprawie sprawozdawczości budżetowej

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On the basis of article. paragraph 41. the Act of 27 August 2009 public finances (OJ of 2013. poz. 885, 938 and 1646) are managed as follows: Chapter 1 General provisions § 1. [Scope] The regulation lays down: 1) types, forms and ways of reporting: a) on the implementation of the budgets of the units of local government, (b)) in respect of the implementation of the financial plans of the budgetary units, c) of the income and expenditure in the accounts referred to in article 1. 163. 223 of the Act of 27 August 2009, public finance, hereinafter referred to as the "law on public finances", d) on the implementation of the general financial betting financial plans, e) on the implementation of the plans of the Agency's financial regulations, f) on the implementation of financial budgetary management plans, g) in respect of the implementation of the plans of government financial funds, h) with the status of funds in bank accounts of the units of local government, and the implementation of financial plans) social insurance Undertaking , j) incurred by the public finance sector structural expenditure;

2) unit shall be for the preparation of the different types of reports referred to in paragraph 1, and the recipients of these reports;

3) types of and rules for reporting in terms of the obligations arising out of the public-private partnership agreements to be concluded on the basis of a separate set of entities in the sector of public finances.

§ 2. Used in the regulation determining the means: 1) the facility is a budgetary unit established outside of the Republic of Poland;

2) administration budget unit, respectively, or move with the municipal budget unit wojewódzką;

3) the Management Board of government entities-up Mayor (Mayor, Mayor of the city), the County Board, the Board or the Executive Board of the Association;

4) Chairman of the Board of Directors of government entities-up Mayor, Mayor, Mayor of the city, the Mayor, the speaker or the Chairman of the Board of Directors;

5) State budget funds administrators-administrators, referred to in the rules pursuant to article 114. 198 of the Act on public finances;

6) budgetary classification-the classification referred to in the rules pursuant to article 114. paragraph 39. 4 paragraph 1 of the law on public finances;

7) classification of structural expenditure-classification referred to in the rules pursuant to article 114. paragraph 39. 4 paragraph 2 of the law on public finances;

8) or the end of the reporting period ending the reporting year is the last day of the reporting period, the day before a change in organizational and legal forms, as well as the day of completion of liquidation;

9) the Member States of EFTA-Member States of the European free trade agreement (EFTA).



Chapter 2 types of accounts § 3. [Types of reports] Shall be the following types of reports: 1) Rb-23-a report on the State of the funds to bank accounts of the State budgetary units, with the exception of accounts Chambers of Commerce; model report is shown in annex 1 to the regulation;

2) Rb-23A-report on the State of the funds to the bank account of the customs of the Chambers for the collection of budget revenue from excise duty, sales tax and a tax on the extraction of certain minerals; model report is shown in annex 2 to the regulation;

3) Rb-23B-report on the State of the funds to bank accounts of the boards, with the exception of the account for the collection of budget revenue from excise duty, sales tax and a tax on the extraction of certain minerals; model report is shown in annex 3 to this regulation;

4) Rb-23PL-a report on the cash settlement of the facility; model report is shown in annex 4 to the regulation;

5) Rb-24-a report on the State of the funds to bank accounts tax offices; a report model is given in annex 5 to the regulation;

6) Rb-27-report on the implementation of the plan of budget revenue; a report model is given in annex 6 to the regulation;

7) Rb-27PL-report on the implementation of budget revenue plan of the facility; a report model is given in annex 7 to this regulation;

8) Rb-27UE-a report on the implementation of the statement of revenue of the European budget; a report model is given in annex 8 to Regulation;

9) Rb-27S-report on the implementation of budget revenue plan/budget unit local government entities; model report is shown in annex 9 to Regulation;

10) Rb-27ZZ-a report on the implementation of the statement of revenue associated with the implementation of the tasks of Government and other tasks of the units of local government laws; model report is shown in annex 10 to the regulation;

11) Rb-PDP-report on the implementation of the tax revenues of the municipality/City-County; a report model is given in annex 11 to Regulation;

12) Rb-28-report on the implementation of the expenditure budget of the State; a report model is given in annex 12 to this regulation;

13) Rb-28PL-report on the implementation of the budgetary plan for the facility; model report is shown in annex 13 to this regulation;

14) Rb-28 programs – report on the implementation of the State budget expenditure plan in terms of programmes with funds from the EU budget and the non-refundable funds from the aid granted by the Member States of EFTA, excluding expenditure for the implementation of the common agricultural policy; a report model is given in annex 14 to this regulation;

15) Rb-28 CAP Programs-a report on the implementation of the State budget expenditure plan in terms of programmes with funds from the EU budget for the implementation of the common agricultural policy; model report is shown in annex 15 to the regulation;

16) Rb-28UE-a report on the implementation of the plan of the European budget expenditure, excluding expenditure for the implementation of the common agricultural policy; model report is shown in annex 16 to the regulation;

17) Rb-28UE Cap – a report on the implementation of the European budget spending plan in terms of expenditure on the implementation of the common agricultural policy; model report is shown in annex 17 to this regulation;

18) Rb-28NW-a report on the implementation of the plan for expenses, which have not expired at the end of the financial year; model report is shown in annex 18 to this regulation;

19) Rb-28NW programs – report on the implementation of the expenditure budget of the State, which have not expired at the end of the financial year in respect of programmes with funds from the EU budget and the non-refundable funds from the aid granted by the EFTA States; model report is an annex to Regulation No. 19;

20) Rb-28S-report on the implementation of the plan of the local government budgetary spending budgetary unit/units of local government; model report is shown in annex 20 to this regulation;

21) Rb-28NWS-a report on the implementation of local government expenditure plan of the budget unit/units of local government, which have not expired at the end of the financial year; model report is shown in annex 21 to this regulation;

22) Rb-NDS-report of surplus/deficit Government entities; model report is an annex to Regulation No. 22;

23) Rb-30S-a report on the implementation of the general financial betting financial plans; model report is an annex to Regulation No. 23;

24) Rb-33-report on the implementation of the financial plan, State-owned assets; model report is an annex to Regulation No. 24;

25) Rb-34PL-a report on the implementation of the revenue and expenditure account referred to in article 2. 163 of the Act on public finances; a model is given in annex report No. 25 to the regulation;

26) Rb-34S – report on the implementation of the revenue and expenditure account referred to in article 2. paragraph 223. 1 of the law on public finances; model report is shown in annex 26 to the regulation;

27) Rb-35-report on the implementation of the statement of revenue and expenditure of the Executive Agency; model report is Appendix 27 to Regulation;

28) Rb-40-implementation report referred to in the budget law for a given financial year, financial plan, the State-assets/executive agency/institution/Department of Social Insurance budget management; model report is an annex to Regulation No. 28;

29) Rb-50-a report on the grants/expenditure relating to the implementation of government tasks and other tasks of the units of local government laws; model report is an annex of Regulation No. 29;

30) Rb-70-a report on employment and wages; model report is an annex to Regulation No. 30;

31) Rb-WSa-a report on structural expenditure incurred by government entities; model report is an annex to Regulation No. 31;

32) Rb-WSb-report on structural expenditure broken down by regional (regional) incurred by other units of the public finance sector, with the exception of establishments; model report is Appendix 32 of the regulation;

33) Rb-ST-report on the State of the funds to bank accounts of government entities; a report model is given in annex No 33 of the regulation;

34) Rb-with-PPP-report on the State of the obligations arising from the contracts of public-private partnerships; model report is Appendix 34 of the regulation;

35) Rb-FUS-report on the implementation of selected elements of the financial plan, the Social Security Fund; model report is shown in annex No. 35 of the regulation;

36) Rb-FER-report on the implementation of selected elements of the financial plan of the Fund, the pension scheme; a model is given in annex report No 36.



Chapter 3


Units required for the preparation and reporting of § 4. [Entities required for the preparation and submission of reports on behalf of unit] For the preparation and submission of reports on behalf of the unit are required: 1) in the State budget: a budget of all State administrators) degrees, with the exception of Heads of establishments-Rb-23, Rb-29, Rb-29 and Rb-70, subject to subparagraph (b). k b) administrators of State budget funds all degrees, excluding managers, responsible for spending on programs with the participation of the funds from the EU budget and the non-refundable funds from the aid granted by the Member States of EFTA and the implementation of the common agricultural policy-Rb-28 programs and Rb-28 CAP Programs, c) facilities managers-Rb-23PL, Rb-27PL and Rb-28PL, d) facilities managers supervised by the Minister competent for Foreign Affairs-report referred to in subparagraph (a). c, and Rb-34PL, e) administrators of State budget funds responsible for the expenditure which have not expired at the end of the financial year-Rb-28NW and Rb-28NW programs, f) administrators of public funds-Rb-Rb and 33-40 g) competent authority of an Executive Agency-Rb-Rb and 35-40, h) the directors of the institutions budget economy-Rb-40, and State budget funds administrators) supplying grants for the implementation of the tasks of Government and other tasks of the units of local government laws-Rb-50 , j) heads of tax offices and boards of Directors, as the tax authorities-Rb-24 Rb-27, k) the directors of customs chambers according to the scope of the tasks arising from the separate provisions, in particular pursuant to article 114. 9. 2A of the Act of 27 August 2009 of the Customs Service (OJ from 2015. poz. 990, as amended) as:-the public authorities responsible for the collection of taxes-Rb-23A and Rb-27-State budgetary units managers-Rb-29, Rb-29 and Rb-70, the tax authorities and the State-owned budgetary units managers-Rb-23B, l) the President of the boards of units of territorial self-government and managers organizational units directly implementing tasks of administration and any other task assigned to the units of local government laws-Rb-27ZZ and Rb-50 , m) the President of the Establishment of social security-Rb-33, Rb-40 and Rb-FUS, n) Chairman of the Agricultural Social Insurance Fund – Rb-33, Rb-40 and Rb-FER,) Chairman of the Board of the State Fund for rehabilitation of people with disabilities-Rb-Rb and 33-40;

2) in terms of the European budget: (a) the authorising officer) part of the 87-Rb-27UE, b) administrators of State budget funds all degrees, executing the budget of the European funds-Rb-28UE and Rb-28UE Cap;

3) in the budgets of the units of local Government shall: (a) the President of the territorial self-government units councils)-Rb-27S, Rb-27ZZ, Rb-PDP, Rb-28S, Rb-28NWS, Rb-NDS, Rb-34S, Rb-50 and Rb-ST, b) managers of organizational units subordinate to units of local government-Rb-27S, Rb-27ZZ, Rb-28S and Rb-50 c) (repealed) (d)), the general managers of budgetary establishments-Rb-30S, e), the general managers of budgetary units, featuring Bill, referred to in article 1. paragraph 223. 1 of the law on public finances-Rb-34S, f) unit managers responsible for the budget expenses, which have not expired at the end of the financial year-Rb-28NWS;

4) in terms of jobs and salaries in public schools-public universities managers-Rb-70;

5) in terms of structural expenditure incurred by government entities-Rb-WSa: a) Steering organizational units subordinate to and supervised by the local government (General managers: budgetary units, establishments, cultural institutions, entities or medicinal independent public healthcare, the managers of the other local government corporation created on the basis of separate laws)-, (b) the Chairman of the local government units of the boards)-on the basis of the reports drawn up by individual heads of entities listed in paragraph (a). and your own Unit report-consolidated summary;

6) in terms of structural expenditure, broken down by regional (regional) incurred by other units of the public finance sector, excluding outlets-Rb-WSb: a State budget units:) of the steering control of State agencies, State-owned film institutions, cultural institutions, independent public healthcare institutions, executive agencies, institutions, the economy, public universities and other legal entities that are created on the basis of separate laws, administrators of State funds-unit b) administrators of budget funds and the budget part of the administrators of second degree-on the basis of the reports of individual and total covering all expenditure organizational units and units established and supervised by them and your own Unit report-consolidated total;

7) with regard to the obligations arising from the contracts of public-private partnerships sector of public finances, where the public-private partnership agreement concluded on the basis of separate provisions-Rb-with-PPP.



Chapter 4 ways to the preparation and reporting of § 5. [Recording of data in the reports] The data in the reports shows: 1) plan-in the amounts arising from the financial plan, taking into account the changes made in the law on public finances;

2) in respect of the implementation of the is cumulative from the beginning of the year to the end of the reporting period or, in the cases referred to in the reports, according to the State on the specified day.

§ 6. 1. Report: 1) unit-shall be drawn up by the managers of organizational units and the Chief of tax authorities on the basis of the accounting records;

2) total, in detail, the Unit reports – shall be established by: a) the administrators of State budget of the second degree, and the administrators of budgetary parts who have sub-units – on the basis of the reports of individual units subordinated to them and the report of the unit, (b) the Trustees of the State budget) pass-through grants for the implementation of the tasks of Government and other tasks of the units of local government acts on the basis of the reports of Rb-50 received from local government units , c) the directors of the Treasury boards on the basis of the reports of individual tax authorities, as the tax authorities;

3), in the detail Unit reports – shall be drawn up by the Chairmen of the boards of units of territorial self-government on the basis of the reports of individual units subordinated to them and the report of the unit of local government units, as individuals and as a budgetary authority;

4) consolidated summary and aggregate-shall be drawn up by the entities listed in § 4 paragraph 5 and 6, after the Elimination of internal financial resources flows and wewnątrzsektorowych.

2. The authorising officer shall part 77. Taxes and other contributions to the State budget shall be drawn up: 1) monthly report the total on the basis of: (a)) reports of tax authorities, (b)) of the data resulting from the territorial authorities share value in income tax revenues from individuals, c) data resulting from the records of the funds from the budget of the European Union submitted to the revenue the State budget, d) data resulting from unused funds records within the expenditure of the that do not expire at the end of the financial year, transferred to the revenue the State budget;

2) total annual report based on the reports and the data listed in paragraph 1, taking into account the State of the funds to the accounts of the State budget.

3. in the case of changes during the financial year, the budget of the State shall draw up a report part with its authority, which is part of the holder at the end of the reporting period, taking into account the report data with the report drawn up by the authority previously with a part on the day ending permission to dispose of part of it.

§ 7. Where the minister is operated several parts of the budget report, the total shall be computed separately for each part.

§ 8. 1. data included in the reports of the unit: 1) is expressed in dollars and Konta systemowe pursuant to the rules on the conduct of the accounts, with the exception of the reports of individual establishments, in which the data shall be expressed in the currency in which the accounting is made;

2) of total volume and is expressed in dollars and, with the exception of Rb reports Konta systemowe-70, in which the data is expressed in dollars;

3) consolidated aggregate and total-will be expressed in thousands of dollars, with the exception of the reports of the administrators of the State budget of the second degree of reporting consolidated total, in which the data is expressed in dollars and Konta systemowe.

2. [1] the data reported in the reports of the Rb-with-PPP, Rb-FUS and Rb-FER is expressed in thousands of dollars.

§ 9. 1. Steering units and heads of tax authorities shall draw up a report fairly and properly in terms of substantive and formal and accountancy.

2. the amounts shown in the reports should be consistent with data derived from accounting records.

3. the receiving Entity reports are required to check them in terms of formal and accountancy.

4. the receiving Entity reports are entitled to control the substance of the correctness of the submitted reports; for this purpose, may request presentation of the identified accounts and documents.


5. irregularities in the reports disclosed in paragraph mode. 3 and 4, should be removed by the heads of units or the Chief of tax offices reporting unit before turning the data into reports the total or aggregate. If necessary, make appropriate corrective entries also accounts for the period.

6. in the case of established by the Ministry of finance irregularities in the accounts of the authorising officer shall be the State budget, which passed the report is obliged to immediately remove those irregularities.

§ 10. The report shall be drawn up in the form of an electronic document, subject to section 12 paragraph 1. 3 and § 13 paragraph 1. 1. § 11. 1. [2] report of the Rb-23, Rb-23A, 23B, Rb-Rb-24, Rb-29, Rb-29, Rb-28NW, Rb-28 Programs, Rb-29, Rb-CAP Programs 28NW Programs, Rb-28UE, Rb-28UE CAP, Rb-33, Rb-Rb, 35-40, Rb-50 and total Rb-34PL Information Service System shall be the State budget.

2. [3] the report of Rb-70, Rb-WSa, Rb, Rb-WSb-with-PPP, Rb-FUS and Rb-FER passes to recipients of reports on email box podawczą referred to in the law of 17 February 2005 on the informatization for bodies pursuing public tasks (OJ from 2014, item 1114), indicating the titles of the messages from the sent reports of the terms corresponding to the part numbers and the names of these reports.

3. In the absence of the possibility of the timely transmission of the reports in the manner indicated in paragraphs 1 and 2. 2, caused by a malfunctioning computer system, these reports shall be transmitted no later than the first working day following the date of the removal of failure.

4. The report of the Rb-27ZZ and Rb-50 boards of units of local Government shall provide in the form of an electronic document to support the budget of the State information system and to competent financial boards.

§ 12. 1. The report of the Rb-27S, Rb-PDP, Rb-28S, Rb-28NWS, Rb-NDS, Rb-30S, Rb-34S and Rb-ST managements units of local Government shall forward to the competent regional boards of Auditors in the form of an electronic document.

1a. in the absence of the possibility of the timely transmission of the reports in the manner indicated in paragraphs 1 and 2. 1, caused by malfunctioning computer system, these reports shall be transmitted no later than the first working day following the date of the removal of failure.

2. the CRCs shall transmit data from the reports referred to in paragraph 1. 1, to the Ministry of finance in the form of an electronic document.

3. the Steering Board shall forward to the units, units of local Government shall report in the form prescribed by the Board of government entities.

§ 13. 1. The report of the Rb-23PL, Rb-27PL, Rb-27UE, Rb-28PL, Rb-34PL shall be drawn up in writing.

2. the data from the reports of Rb-27PL and Rb-28PL the competent authorising officer information technology Support System introduces the budget portion of the State budget.

§ 14. 1. the report shall be signed by the accounting officer (Treasurer) and head of unit (the authorising officer of the Fund, the Chairman of the Board of Directors of government entities).

1a. in the IRS report shall be signed by the head of the cell proper accounting Affairs and head of the tax office.

2. the report in the form of an electronic document shall be a secure electronic signature within the meaning of the law of 18 September 2001 on electronic signatures (OJ of 2013. poz. 262), linked to by using a valid qualified certificate.

3. the report submitted to the e-mail inbox podawczą can bear the signature of a confirmed trusted profile ePUAP, referred to in the Act referred to in § 11 (1). 2. the 4. In the case of the report on the budget of the State Support System It transferred may use an electronic signature using certificates issued by the Polish National Bank with the use of the devices identified by the Bank in the framework of the provision of services in support of bank accounts.

5. Signatures on the report drawn up in written form is composed by hand at the place designated on the form. Under the signature shall be stamped with the name of the signer.

§ 15. Detailed financial reporting: 1) State budget-specifies a statement constituting Annex 37 to Regulation;

2) of the European budget-specifies a statement constituting Annex 38 to Regulation;

3) budgets of local government units-specifies a statement constituting Annex 39 to the regulation;

4) structural expenditure incurred by public finance sector entities – specifies the statement to which is annex to Regulation No. 40;

5) obligations arising from contracts of public-private partnerships-specifies a statement constituting Appendix to regulation 41.

§ 16. State and local managers of organizational units and heads of tax offices drawing up statements are required for their timely transmission to the recipients of these reports.

§ 17. 1. the time limits for the transmission of reports, as well as the recipients of the reports in the following areas: 1) State budget is set out in the annex No 42 to Regulation;

2) of the European budget is set out in the annex No. 43 of regulation;

3) budgets of local government units is set out in the annex No. 44.

2. the time limit for reporting for administrators of State budget funds of the third degree applies to the transfer of their own individual accounts of the administrators of the second degree, and the administrators of the parts.

3. (repealed).

4. the administrators of the budget part of the 73 and 72 shall draw up their own individual reports within two days after the expiry of the period specified for the administrators of the State budget funds of the third degree.



Chapter 5 reporting periods § 18. [Reporting periods] 1. The report of the Rb-23, Rb-23A, 23B, Rb-Rb-24, Rb-29, Rb-27UE, Rb-27S, Rb-29, Rb-29, Rb-28 Programs Programs CAP, Rb-28UE, Rb-28UE CAP, Rb-28NW, Rb-28NW Programs, Rb-28S, Rb-FUS and Rb-FER is made on a cumulative basis for the following months of the financial year.

2. (repealed).

3. The report of the Rb-23, Rb-23A, 23B, Rb-Rb-24, Rb-29, Rb-29, Rb-28 programs and Rb-29 Programs for the December CAP shall be cumulative from the beginning of the year to the end of December, taking account of financial operations made up to 9 working day following financial year.

4. The report of the Rb-23PL, Rb-27PL, Rb-27ZZ, Rb-28PL, Rb-NDS, Rb-30S, Rb-33, Rb-34PL, Rb-34S, Rb-Rb, 35-40, Rb-50, Rb-70 and Rb-with-PPP shall be accumulated for subsequent quarters of the financial year.

5. The report of the Rb-28NWS shall be cumulative for the I and II quarters of the financial year.

6. The report of the Rb-Rb-23, 23A, 23B, Rb-Rb-Rb, 23PL total-24, Rb-29, Rb-27UE, Rb-27S, Rb-29, Rb-29, Rb-28 Programs Programs CAP, Rb-28UE, Rb-28UE CAP, Rb-28NW, Rb-28NW Programs, Rb-28S, Rb-PDP, Rb-WSa, Rb-WSb and Rb-ST must be made for the financial year, except that in the State budget-taking into account the financial operations related to settlement during the transitional period after the end of the financial year, referred to in the rules pursuant to article 114. 198 of the Act on public finances.



Chapter 6 transitional and final provisions § 19. [The application of the provisions of Regulation] 1. The provisions of the regulation shall apply for the first time to reports for reporting periods of the year 2014.

2. Report: December 2013 IV quarters of 2013, and 2013 shall be drawn up and shall provide in accordance with existing regulations.

3. the report of the Rb-27S in respect of the implementation of budget revenue plan Government entities for the year 2013, the applicable provision of § 3 paragraph 1. 3 point 6 of Annex No. 39.

4. the reports referred to in paragraph 1. 2, with the exception of reports by December 2013, apply to the time limits referred to in annex No 42 and 44.

5. the Minister of Finance shall not for the year 2013, the report referred to in section 4 (1) (a). (l) a regulation referred to in section 21. The report, referred to in § 6 paragraph 1. 2 paragraph 2, for the financial year 2013 shall apply the provisions of § 12 of annex 37 to Regulation No.

6. Report for the FOURTH quarter of 2013. in respect of the implementation of the financial plan of the establishment of social security and of the correction of the report shall be drawn up in accordance with the model set out in annex to Regulation No. 28 and within the time limits set out in annex No 42 to regulation.

§ 20. The national authorising officer of the Fund for rehabilitation of persons with disabilities shall be drawn up: 1) report on Rb-40 for the FOURTH quarters of 2013 and 2014 reporting periods and passes through the Minister of labour and social policy within the time limits set out in annex No 42 to Regulation;

2 Rb) report-33 for the first time and a quarter by 2015.

§ 21. Repealed the Ordinance of the Minister of Finance on February 3, 2010 on budgetary reporting (Dz. u. No. 20, item 103).

§ 22. The regulation shall enter into force on the day following the date of the notice.

Annex 1. [MODEL-Rb-23]

The annexes to the regulation of the Minister of Finance dated 16 January 2014 (item 119) Appendix 1 MODEL-Rb-23 [4] Annex 2. [MODEL-Rb-23A]

Appendix 2 MODEL-Rb-23A, annex 3. [MODEL-Rb-23B]

Appendix 3 MODEL-Rb-23B [5] Annex 4. [MODEL-Rb-23PL]

Appendix 4 MODEL-Rb-23PL annex 5. [MODEL-Rb-24]

Appendix 5 MODEL-Rb-24 annex 6. [MODEL-Rb-27]

Annex 6-MODEL Rb-27 annex 7. [MODEL-Rb-27PL]

See Appendix 7 MODEL-Rb-27PL Annex 8. [MODEL-Rb-27UE]

Annex No. 8 MODEL-Rb-27UE Annex 9. [MODEL-Rb-27S]

Appendix 9-Rb-27S annex 10. [MODEL-Rb-27ZZ]

Appendix 10 MODEL-Rb-27ZZ, annex 11. [MODEL-Rb-PDP]

Annex No. 11 MODEL-Rb-PDP




Annex 12. [MODEL-Rb-28]

Appendix 12-Rb-29 annex 13. [MODEL-Rb-28PL]

Annex 13-Rb-28PL annex 14. [MODEL-Rb-28 programs]

Annex No. 14 MODEL-Rb-28 programs [6] Annex 15. [MODEL-Rb-28 CAP PROGRAMS]

Appendix No 15 MODEL-Rb-28 CAP PROGRAMS Annex 16. [MODEL-Rb-28UE]

Appendix 16 MODEL-Rb-28UE supplementary data to report on Rb-28UE (II) (repealed) Annex 17. [MODEL-Rb-CAP 28UE]

Annex No. 17 MODEL-Rb-28UE CAP Attachment 18. [MODEL-Rb-28NW]

Annex No. 18 MODEL-Rb-28NW Annex 19. [MODEL-Rb-28NW]

See Appendix 19 MODEL-Rb-28NW PROGRAMS Annex 20. [MODEL-Rb-28S]

Annex No. 20 MODEL-Rb-28S Annex 21. [MODEL-Rb-28NWS]

See Appendix 21 MODEL-Rb-28NWS Annex 22. [MODEL-Rb-NDS]

Appendix 22 MODEL-Rb-NDS Annex 23. [MODEL-Rb-30S]

Appendix 23-Rb-30S Annex 24. [MODEL-Rb-33]

See Appendix 24 MODEL-Rb-33 Annex 25. [MODEL-Rb-34PL]

Annex No. 25 MODEL-Rb-34PL Annex 26. [MODEL-Rb-34S]

See Appendix 26 pattern-Rb-34S Annex 27. [MODEL-Rb-35]

Annex No. 27 pattern-Rb-35 Annex 28. [MODEL-Rb-40]

Attachment No 28-Rb-40 [7] Annex 29. [MODEL-Rb-50]

Annex No. 29 MODEL-Rb-50 Annex 30. [MODEL-Rb-70]

See Appendix 30 MODEL-Rb-70 Annex 31. [MODEL-Rb-WSa]

See Appendix 31 MODEL-Rb-WSa Annex 32. [MODEL-Rb-WSB]

See Appendix 32 MODEL-Rb-WSB Annex 33. [MODEL-Rb-ST]

See Appendix 33 MODEL-Rb-ST Annex 34. [MODEL-Rb-With-PPP]

See Appendix 34 MODEL-Rb-with-PPP Annex 35. [MODEL-Rb-FUS]

See Appendix 35 MODEL-Rb-FUS Annex 36. [MODEL-Rb-FER]

See Appendix 36 MODEL-Rb-FER Annex 37. [FINANCIAL REPORTING STATEMENT REGARDING STATE BUDGET]

Annex No. 37 STATEMENT of BUDGET REPORTING in terms of the STATE BUDGET [8] Chapter 1 report of the Rb-23 about the status of funds for the State budget units bank accounts, with the exception of customs Chambers accounts § 1. The report shall be drawn up in accordance with the content of the form.

§ 2. 1. In the report of the unit: 1) on lines 11, 12, 13, 22, 24, 42 and 45 recorded data should be in accordance with the data available in a computer System the State budget;

2) rows 14 and 15 lists the status of the measures on the current account of revenue for State revenue budget units respectively, and other influences, not shown in the report of the Rb-27;

3) in line 21 of the budget part of the authorising officer has received funds from the Ministry of finance, the authorising officer shall second degree from the administrator part of the budget, the authorising officer of the third degree, respectively, from the administrator of the second degree, or from the administrator of part of the budgetary expenditure of the current year; the measures received the levy is made of phrases and measures provided under administrators, with the exception of establishments;

4) line 31 to be entered the appropriations for salaries paid to the "bottom" for the month and charged to expenses of the reporting period (included in the report of the Rb-29), which have been collected from domestic banks, with the exception of cooperative banks, within the framework of the banking service replacement, but not yet charged to the accounts of public current expenditure of budgetary entities in regional branches of the Polish National Bank (NBP);

5) 32 line shows means the remuneration paid to the "top" passed on to the end of the reporting period on bills or transferred to accounts in the cooperative banks with State-owned budgetary units current account in branches of the district courts, the NBP salaries in the next month (during the reporting period), which shall be charged to the current accounts of the expenditure of the State budget units, and do not concern the reference period (not included in the report of the Rb-29);

6) in the row for the State budget funds administrators 41 show the funds received as indicated in point 3;

7) in rows 52-57 measures disclosed at the end of the reporting period: a) the subsidiary accounts for the State budget in terms of national financial resources, referred to in the rules pursuant to article 114. 199 paragraphs 2. 3 of the Act on public finances, including the sum of the order; shows no out-of-line measures 45, b) the accounts referred to in article 1. 11A law on public finances, (c)) on the accounts, which are the measures referred to in article 1. 5 paragraph 1. 4 of the Act on public finances, d) on all other accounts held by an entity not listed in lines 52, 54 and 55, specifying the sum of deposit; measures not included in the accounts of institutions – measures in foreign currencies are converted into gold using the average exchange rate of the National Bank of Polish, the present day ending the reporting period;

8) line 61 shows through measures relating to the income of the State budget units shown in the report of the Rb-29 which payment in respect of income made in hand unit and uncommitted to the NBP account reporting and payment forwarded to the banks in the cash-handling replacement that does not affect the NBP'S current account by the end of the reporting period.

2. In this report the amount shown in line 11 should be consistent with the sum of amounts reported on lines 12, 14 and 61, with the exception of the reports of the administrators of the budget portion of the facility.

3. In the report of the amount of funds received for the implementation of the current year's spending plan should be agreed with the holder of a higher degree; the amount of funds transferred from the Ministry of finance is available in a computer System the State budget.

4. In its report for the year the amount shown on line 11 should be consistent with the amount shown on line 12 and the amount shown in line 21 should be consistent with the amount shown in line 22, except in the case of the expenditure of the measures referred to in article 1. paragraph 181. 6 of the Act on public finances.

Chapter 2 report of the Rb-23A on the State of the funds to the bank account of the customs of the Chambers for the collection of budget revenue from excise duty, sales tax and a tax on the extraction of certain minerals § 3. The report shall be drawn up in accordance with the content of the form.

§ 4. 1. In the report of the unit: 1) in lines 11-13 recorded data should be in accordance with the data available in a computer System the State budget;

2) rows 14, 14a, 14b and 15 lists the status of the measures on the current account of income for income respectively in respect of excise tax revenue from games, revenue from the tax on the extraction of certain minerals and other influences, not shown in the report of the Rb-27 tax authority;

3) 62 line shown by measures indicated in the report of the Rb-29 which payment in respect of income made in hand unit and uncommitted to the NBP account reporting and payment forwarded to the banks in the cash-handling replacement that does not affect the NBP'S current account by the end of the reporting period.

2. In this report the amount shown in line 11 should be consistent with the sum of amounts reported on lines 12, 14, 14a, 14b and 62.

3. In its report for the year the amount shown on line 11 should be consistent with the amount shown on line 12.

Chapter 3 report of the Rb-23B on the State of the funds to the bank accounts of the boards, with the exception of the account for the collection of budget revenue from excise duty, sales tax and a tax on the extraction of certain minerals to § 5. The report shall be drawn up in accordance with the content of the form.

§ 6. 1. In the report of the unit: 1) in rows 11, 11a, 12, 12a, 13, 22, 24, 42 and 45 recorded data should be in accordance with the data available in a computer System the State budget;

2) rows 14, 14a, 15, 16 and 17 shall specify the condition means on the current account of revenue for the State budget unit revenue, respectively, of revenues from VAT on imports, other influences, not shown in the report of the Rb-27 and not shown in the line 16 and 17, the tax revenue collected, and whether or not sent to the IRS and not shown in the report of the Rb-29 and revenue from excise duty remaining at the end of the reporting period to account for the collection of excise duty tax and tax on the extraction of certain minerals;

3) in rows 18-18 shows the taxes collected, and uncommitted to the tax authorities, according to the State at the end of the reporting period, including on the lines 18a-18 in detail to paragraphs;

4) in rows 19-19 d Excise shall be downloaded and uncommitted to the account for the collection of income tax, excise tax and the tax on the extraction of certain minerals, according to the State at the end of the reporting period, including in rows in the detail 19 d-19a paragraphs;

5) line 21 by the authorising officer shall part shows the budgetary funds received from the Ministry of Finance reduced funds forwarded to the administrators of the third degree, third degree holder from the administrator part of the budget, the implementation of the expenditure of the current year; the measures received shall be reduced by refunds made;


6) line 31 to be entered the appropriations for salaries paid to the "bottom" for the month and charged to expenses of the reporting period (included in the report of the Rb-29), which have been collected from domestic banks, with the exception of cooperative banks, within the framework of the banking service replacement, but not yet charged to the accounts of public current expenditure of budgetary entities of the regional branch of NBP;

7) 32 line shows means the remuneration paid to the "top" is passed on to the end of the reporting period on bills or transferred to accounts in the cooperative banks with State-owned budgetary units current account in branches of the district courts, the NBP salaries in the next month (during the reporting period), which shall be charged to the current accounts of the expenditure of the State budget units, and do not concern the reference period (not included in the report of the Rb-29);

8) in the row for the administrators of the State budget measures 41 show the funds received as indicated in point 5;

9) in rows 52, 53, 55, 56 and 57 shall be shown the measures at the end of the reporting period: a) the subsidiary accounts for the State budget in terms of national financial resources, referred to in the rules pursuant to article 114. 199 paragraphs 2. 3 of the Act on public finances, including the sum of the order; shows no out-of-line measures 45, b) on the accounts, which are the measures referred to in article 1. 5 paragraph 1. 4 of the Act on public finances, c) for all other accounts, carried out by a body that is not listed in lines 52 and 55, detailing the amounts of deposit-funds in foreign currencies are converted into gold using the average exchange rate of the National Bank of Polish, the present day ending the reporting period;

10) rows 61-64 shall be the means by which payment in respect of income made in hand unit and uncommitted to the NBP account reporting and payment forwarded to the banks in the cash-handling replacement that does not affect the NBP'S current account by the end of the reporting period, respectively: (a)) 61 line on income of the State budget units shown in the report of the Rb-27 (line 11) , b) 62 line in terms of VAT on imports shown in the report of the Rb-27 (line 11a), (c)) in the row for the excise-duty 63, d) 64 line in terms of taxes, whether or not sent to the tax authorities.

2. In this report the amount shown in line 11 should be consistent with the sum of amounts reported on lines 12, 14 and 61, and the amount shown in line 11a shall be consistent with the sum of amounts reported on lines 12a, 14a, and 62.

3. In the report of the amount of funds received for the implementation of the current year's spending plan should be agreed with the holder of a higher degree; the amount of funds transferred from the Ministry of Finance Information Service System is available in the State budget.

4. In its report for the year the amount shown on line 11 should be consistent with the amount shown on line 12, the amount shown on line 11a shall be in accordance with the amount shown on line 12a, and the amount shown in line 21 should be consistent with the amount shown in line 22, except in the case of the expenditure of the measures referred to in article 1. paragraph 181. 6 of the Act on public finances.

Chapter 4 report of the Rb-24 about the status of funds in bank accounts tax offices § 7. 1. the Unit Report shall be drawn up in the manner set out in a form on which they are printed explanations for filling in.

2. In a separate report in rows 1-5 in columns 6 and 9, in row 8 (b). (a), (b), (c) and (d) in column 5 and 10 in a row in column 5 recorded data should be in accordance with the data available in a computer System to handle the State budget.

Chapter 5 report of the Rb-27 in respect of the implementation of budget revenue plan § 8. The Unit reports monthly and yearly foldable by: 1) the administrators of State budget funds all degrees, 2) the Chief of tax authorities, tax authorities, 3) Directors of customs Chambers as the tax authorities-shall be drawn up in the layout: title, chapter, article; adding up the subject to amounts specified in sections and chapters.

§ 9. 1. The reports referred to in § 8 paragraph 1, shall be filled in the following columns: 1) in monthly reports for January, February, April, may, July, August, October, November, December-"Plan", "Income";

2) monthly reports for March, June, September, and in the annual report, "Plan", "Charges", "levies and other reduction of income" and "Income" and the final balance columns: "other duties to pay, total, including the net arrears" and "overpaid", subject to paragraph (3);

3) reports the State budget funds administrators receiving reports of Rb-27ZZ, in terms of paragraph "State budget Revenues related to the implementation of the tasks contracted out to local government units," "Plan," "revenue".

2. The report of the unit, corresponding to the reporting periods, shall be as follows: 1) in the column "Plan" shall be the amount resulting from the financial plan, and, in the case of the administrator part of the budget, which shall be subject to the facility, shall be the amount resulting from the financial plans of these establishments;

2) in the column headed "Claims" to be entered: initial balance (other duties to pay reduced by excess), plus the amount of notes in respect of budget revenue, which the original due date falls on a given financial year, reduced by the amount of the deductions; If the amount of the overpayments and deductions exceeds the amount of the debt to be paid and footnotes, the difference is reported as a negative number; If the budget revenue has been done without the footnote, and duties the provisions do not provide for a separate footnote for this kind of income, in the column "amount receivable" should be the amount of income realised on the basis of the analytical current account account records revenue budgetary units plus measures the way referred to in point 4;

3) in the column "and other Deductions reduce the revenue reported a reduction in income, made on the basis of separate regulations; in this Act of 17 June 1966 on enforcement proceedings in administration (OJ of 2012. poz. 1015, as amended) – to cover fees and expenses Chamber referred to in article 1. 66 section 1 of this Act;

4) in the column "Income" shall be made on the basis of the income of the analytical accounts to current account income plus funds through State budgetary unit on income constitute payment in respect of income made in hand unit and uncommitted to the NBP account reporting and payment forwarded to the banks in the cash-handling replacement that does not affect the NBP'S current account by the end of the reporting period; If the sum of reimbursement exceeds the sum of the payments, the difference is reported as a negative number;

5) in the appropriate columns of the final balance (11-13), the remaining duties shall be to pay (part of the import duties referred to in point 2), including net arrears (the remaining duties payable for payment has passed and can be enforced) and excess (the amount overpaid). In the column "net arrears" you should not have paid arrears in installments (if maturity installment has not expired), deferred (where the deferred payment period is not expired), the amounts covered by the suspension of enforcement of a decision pursuant to the provisions of the tax authority, the administrative court or the separate provisions and a backlog of concerned agreed, composition or restructuring.

3. The revenue of the State budget, obtained by government entities in the execution of the tasks of the General Government are included in the reports of the total State budget funds administrators, pass-through entities of local government grants for implementation of these tasks in one paragraph "State budget Revenues related to the implementation of the tasks contracted out to local government units" as follows: 1) reported for January, February, April, may, July, August, October, November , December: a) in the column "the Plan"-amounts resulting from financial plan, b) in the column "Income" – the amount of revenue received from units of the territorial Government as a result of the analytical value to current account-income;

2) in the reports for March, June, September and year of: (a)) in the columns "Plan" and "revenue" is made in accordance with paragraph 1, b) in the column headed "Claims" in the relevant chapters, of the amount of duty shown by government entities in the part A of the supplementary data to report on Rb-27ZZ, taking into account the remaining income receivable by government entities in the past years, c) in the column "other duties to pay" – the difference between the two amounts as indicated in the column headed "Claims" and the amounts as indicated in the column "Income" , d) in the column "net arrears" – in the relevant chapters, the amount of arrears shown by government entities in the part A of the supplementary data to report on Rb-27ZZ, (e)) in the column "overpaid"-in the relevant chapters, the amount of the overpayments established by government entities in the part A of the supplementary data to report on Rb-27ZZ.


4. monthly Report for March, June, September and the annual report, with the exception of reports containing data relating to establishments (in chapters on locations) should be in balance as follows: the amount shown in the column headed "Claims" minus the amount shown in the column of "levies and other reducing income" minus the amount shown in the column "Income" shall be equal to the amount shown in the column "other duties to pay" minus the amount shown in the column headed "overpaid" , subject to the provisions of paragraph 2. 5.5. Where in the report of the Rb-27ZZ are overpaid, this report to the Rb-27 may not balance by the amount of the overpayments.

§ 10. 1. The reports referred to in § 8 paragraph 2, shall be completed with the following columns: 1) in monthly reports for January, February, April, may, July, August, October, November, December: "Income" and "Income made in the reporting period";

2) monthly reports for March, June, September, and in the annual report: "Charges", "Levies and other decreases in income", "Income made", "Income in the reporting period" and "final Balance", the corresponding columns: "other duties to pay", "net arrears" and "overpayments".

2. the tax authorities, tax authorities, draw up a report: Unit 1) State budget for the periods referred to in paragraph 1. 1;

2) (repealed).

3. The reports referred to in paragraph 1. 2, paragraph 1, shall be according to the reporting periods: 1) the revenue of the State budget by taxes, fees and duties niepodatkowych budget: a) in the column headed "Claims"-the balance of the initial charges to pay reduced by the excess and plus the amount of footnotes, after reduction of the amount of the deductions; If the amount of the overpayments and deductions exceeds the amount of the debt to be paid and footnotes, the difference is reported as a negative number, b) in the column "and other Deductions reduce revenue: – flat-rate fee payers and collectors, according to the article. 28 § 1 and 2 of the Act of 29 August 1997-tax (OJ of 2012. poz. 749, as amended), hereinafter referred to as law-tax-deduction of tax liabilities from mutual, a non-contentious and maturing claims taxpayers to the State Treasury of the titles referred to in article 1. 64. 66 section 1 paragraph 1 of law-tax, c) in the column "Income"-on the basis of tax accounting, after reduction of reimbursements made; If the sum of reimbursement exceeds the sum of the payments, the difference is reported as a negative number, d) in the column "final Balance"-respectively, the remaining duties payable, net arrears (the remaining duties payable for payment has passed and can be enforced) and excess (the amount overpaid); in the column "net arrears" you should not have paid arrears in installments (if maturity installment has not expired), deferred (where the deferred payment period is not expired), the amounts covered by the suspension of enforcement of a decision pursuant to the provisions of the tax authority, the administrative court or the separate provisions and a backlog of concerned agreed, composition or restructuring;

2 local government units in shares) influence the incomes of the State budget due for the reporting period which reduce the income of the State budget: a) in the column headed "Claims"-the balance of the initial charges to pay reduced by overpaid, plus the applicable local government entities shares in the proceeds of revenue the State budget for the reporting period, b) in the column "Income" – made and payable, and uncommitted to the end of the reporting period, the shares of government units in State budget revenue revenues for the reporting period; in the annual report shall be transmitted to the Government the amount of units of local government entities shares in the proceeds of revenue the State budget, including the passed in January of the following year, the amount of the shares in the proceeds of revenue the State budget made until December 31 of the reporting year, c) in the column "Income provided during the reporting period" is passed to the local government units, the amounts of the shares of the units of local government in the State budget revenue revenues; in the annual report is also submitted in January of the following year the amount of the shares in the proceeds of revenue the State budget made until December 31 of the reporting year, d) in the column "final Balance"-respectively, the remaining duties payable, net arrears and overpayment resulting from the settlement of the shares of the individual units of local government is to be entered with a minus sign.

4. (repealed).

5. the report, referred to in paragraph 1. 2 should I level as follows: 1) for titles listed in paragraph 1. 3 point 1-minus duties and other deductions reduce income minus income made (donation minus refunds) equal to the remaining duties payable minus the overpayment;

2) for titles listed in paragraph 1. 3 point 2-minus duties income provided during the reporting period equal to other duties to pay minus the excess.

§ 11. 1. The reports referred to in § 8 paragraph 3, shall be filled in the following columns: 1) in monthly reports for January, February, April, may, July, August, October, November, December-"Income";

2) monthly reports for March, June, September, and in the annual report – "Charges", "levies and other reduction of income" and "Income" and "final balance", the relevant columns: "other duties to pay", "net arrears" and "overpaid".

2. The reports shall be disclosed, according to the reporting periods, the income of the State budget by taxes, fees and other financial duties niepodatkowych: 1) in the column headed "Claims"-the balance of the initial charges to pay reduced by the excess and plus the amount of footnotes, after reduction of the amount of the deductions; If the amount of the overpayments and deductions exceeds the amount of the debt to be paid and footnotes, the difference is reported as a negative number;

2) in the column "Deductions and other income reduction": a) the flat-rate fee payers and collectors, according to the article. 28 § 1 and 2 of the Act-tax, b) deductions tax liabilities from mutual, a non-contentious and maturing claims taxpayers to the State Treasury of the titles referred to in article 1. 64. 66 section 1 paragraph 1 of law-tax;

3) in the column "Income"-on the basis of tax accounting, payment, including measures by on income tax authority constitute income from contributions made in hand unit and uncommitted to the NBP account reporting and payment forwarded to the banks in the cash-handling replacement that does not impact on the current account of the NBP to the end of the reporting period, after reduction of reimbursements made; If the sum of reimbursement exceeds the sum of the payments, the difference is reported as a negative number;

4) in the column "final Balance"-respectively, the remaining duties payable, net arrears (the remaining duties payable for payment has passed and can be enforced) and excess (the amount overpaid), established on the basis of the analytical data of the tax account;

5) in the column "net arrears" you should not have paid arrears in installments (if maturity installment has not expired), deferred (where the deferred payment period is not expired), the amounts covered by the suspension of enforcement of a decision pursuant to the provisions of the tax authority, the administrative court or the separate provisions and a backlog of concerned agreed, composition or restructuring.

3. The reports referred to in paragraph 1. 1, paragraph 2, should balance as follows: receivables minus deductions, and other revenue revenue minus a reduction made (donation minus refunds) equal to the remaining duties payable minus the excess.

§ 12. 1. The authorising officer shall report 77 parts referred to in § 6 paragraph 1. 2 of the regulation, the data in respect of the shares of the units of local government in income tax revenues from individuals shall be shown in the following columns: 1) in monthly reports for January, February, April, may, July, August, October, November, December-"Income" and "Income provided during the reporting period";

2) monthly reports for: March, June, September, and in the annual report, "import duties", "Income" and "Income provided during the reporting period" and "final Balance", the relevant columns: "other duties to pay", "net arrears" and "overpaid".

2. The reports referred to in paragraph 1. 1, is reported, according to the reporting periods, the local government units in income tax revenues from individuals due for the reporting period which reduce the income of the State budget: 1) in the column headed "Claims"-the balance of the initial charges to pay reduced by overpaid, plus the applicable local government entities shares in income tax revenues from individuals for the reporting period ,


2) in the column "Income" – made and payable, and uncommitted to the end of the reporting period, the shares of the units of local government in income tax revenues from individuals for the reporting period; in the annual report shall be submitted to the local government units of the amount of the shares of the local government units in income tax revenues from individuals, including transferred in January of the following year the amount of the shares in the proceeds of income tax on natural persons carried out until December 31 of the reporting year, 3) in the column "Income provided during the reporting period" is passed to the local government units, the amounts of the shares of the units of local government in income tax revenues from individuals; in the annual report is also submitted in January of the following year the amount of the shares in the proceeds of income tax on natural persons carried out until December 31 of the reporting year, 4) in the column "final Balance"-respectively, the remaining duties payable, net arrears and overpayment resulting from the settlement of the shares of the individual units of local government is to be entered with a minus sign.

3. the report referred to in paragraph 1. 1, paragraph 2, should balance as follows: receivables minus incomes transmitted during the reporting period equal to other duties to pay minus the excess.

4. The authorising officer shall part 77. Taxes and other contributions to the State budget in a report referred to in § 6 paragraph 1. 2 of the regulation, the data in respect of the funds from the EU budget and the measures of unused within the expenditure that do not expire at the end of the financial year shall be shown in the following columns: 1) in monthly reports for January, February, April, may, July, August, October, November, December-"Income";

2) monthly reports for: March, June, September, and in the annual report, "import duties" and "revenue".

5. In the reports referred to in paragraph 1. 4:1) in the column headed "Charges" shall be equal to the amount of influence on bills of revenue the State budget;

2) in the column "Income" shall be made on the basis of the revenue impacts income accounts records of the State budget.

Chapter 6 report of the Rb-29 of the implementation of the budget of the State expenditures plan § 13. 1. the Unit Report shall be drawn up in detail: title, chapter, article; adding up the subject to amounts specified in sections and chapters.

2. the report shall be drawn up in terms of the following data: 1) in monthly statements, except for the December reports-"Plan (after changes)", "Commitment", "implementation" and "spending Commitments at the end of the reporting period;

2) monthly report for December and the annual report-the data referred to in point 1 and "expenses, which have not expired at the end of the current financial year".

3. the report shall be drawn up as follows: 1) in the column "Plan (after changes)" shows the data of planned expenditure arising from the financial plan taking into account the changes made in the mode specified in the Act on public finances and, in the case of administrator of part of the budget, which shall be subject to the facility, shall be the amount resulting from the financial plans of these establishments;

2) in the column headed "engagement" shall be the amount resulting from the agreements, decisions and other provisions, which execution results in the need to make budgetary expenditure in the current year;

3) in the column headed "implementation of expenditure" shall be made, on the basis of the data of the analytical accounts to your current account budgetary units, subject to paragraph (4);

4) in the report of the month for December and the year in the column headed "implementation of spending" has shown the measures referred to in article 1. paragraph 181. 6 of the Act on public finances;

5) in the column "total Commitment" shows all recognised by the unit commitment, outstanding until the end of the reporting period;

6) in the column "obligation payable arising from previous years ' shows like nieprzedawnione and nieumorzone commitment that before the end of the reporting period have not been settled, and that the deadline for payment expired before 1 January of the current year;

7) in the column "obligation payable in the current year" shows like nieumorzone debts incurred during the period from 1 January of the current year to the end of the reporting period, that before the end of the reporting period have not been settled, and that the deadline for payment expired;

8) in the column "expenses, which have not expired at the end of the current financial year, shall be included in the expenses fixed by the Council of Ministers of the financial plan referred to in article 2. paragraph 181. 2 of the Act on public finances; This column shall be completed in the monthly report for December and in the annual report.

4. It is accepted that in exceptional circumstances, independent of the units, objectionable and recognition of current accounts show, introducing 4990 symbol instead of a paragraph; improper load shows a record of regular and adequate recognition of the Bill-as a negative number. The improper transfers of appropriations should be clarified and settled in the next reporting period.

5. The authorising officer shall part 84. The European Union's own resources in the case of overpaid contributions to the budget of the European Union shall communicate in the comment form to report information about the amount of overpaid contributions, showing it in the detail of the budget classification.

Chapter 7 report of the Rb-28NW with the implementation of the plan expenses, which have not expired at the end of the financial year, § 14. 1. the administrators of the State budget to deliver the expenditure referred to in article 1. paragraph 181. 2 of the Act on public finances, shall draw up a report on the implementation of the plan for these expenses in detail: title, chapter, article; adding up the subject to amounts specified in sections and chapters.

2. Under the column "Plan" shall be determined by the Council of Ministers, the financial plan referred to in article 2. paragraph 181. 2 of the Act on public finances.

3. In the column headed "Implementation"-has to make expenditure on the basis of the data of the analytical accounts for secondary account for the expenditure of primary dealers, subject to the provisions of paragraph 2. 4.4. In the report on the implementation of the expenditure of the measures referred to in article 1. paragraph 181. 6 of the Act on public finances, in the column "execution" has actually realised expenditure included in the plan. respectively: data based on the analytical accounts for secondary account for the expenditure of primary dealers and the amount of funds transferred to the accounts of the beneficiaries of the operational programmes, taking account of the returns.

5. the data in the reports is reported according to the classification of the current budget for the year in which the plan was established by the Council of Ministers.

Chapter 8 report of the Rb-33 in respect of the implementation of the financial plan of the national special fund § 15. 1. the report shall be drawn up in the full range of data, resulting from the form, detail: title, chapter, article, separately for each Fund. In the column, you must insert a fund to identify the appropriate symbol.

2. adopts the following symbols identifying the funds: 1) 301-Social Insurance Fund;

2) 302-Pension Fund scheme;

3) 303-Labour Fund;

4) 304-Maintenance Fund in liquidation;

5) 306-Administrative Fund;

6) 310-the Fund for the prevention and rehabilitation;

7) 312-Economy Fund Resource Surveying and Kartograficznym;

8) 313-Creation promotion fund;

9) 315-support fund of the police;

10) 316-Fund the modernisation of public security;

11) 317-Fund-the central records of the vehicles and drivers;

12) 318-the Fund for the development of physical culture;

13) 319-Fund sports activities for students;

14) 330-Restitution Fund;

15) 331-restructuring fund entrepreneurs;

16) 332-Fund of the State Treasury;

17) 333-Polish science and Technology Fund;

18) 334-Fund the modernization of the armed forces;

19) 335-Culture Promotion Fund;

20) 336-Victim Assistance Fund and Postpenitencjarnej;

21) 337-Professional Activation Fund and the development of Criminal Przywięziennych Establishments;

22) 338-Compensation Fund;

23) 340-support fund of the border guard;

24) 341-Technology Loan Fund;

25) 342-Bridging Pension Fund;

26) 343-Gambling problem solving Fund;

27) 344-support fund of the State fire service;

28) 345-the Fund of guaranteed employee benefits;

29) 346-State Fund for the rehabilitation of persons with disabilities;

30) 347-Agency Stock Fund.

3. in the case of the creation of a new Fund, Minister of finance, at the request of the administrator of the Fund, the Fund for the purposes of reporting.

4. In the section "income" in the columns: "Plan" and "execution" exhibits: 1) according to the paragraphs: (a)) revenue, b) grants from the budget;

2) in separate rows: a) "K-100"-other income not referred to in paragraphs of budgetary classification and other current assets increase, b) "K 110"-the State of the net current assets at the beginning of the reporting period.

5. In the section b. "costs and other burdens" in columns: "Plan" and "execution" exhibits: 1) according to the paragraphs: a) costs, b) transfers for the benefit of the population and the other;

2) in separate rows: a) "P" 100 other load, not shown in paragraphs, and other reduction measures, (b)) "P" 130-State of net current assets at the end of the reporting period.

6. In section (C). must be shown at the beginning and end of the reporting period, in separate rows:


1) "010"-cash including: at the counter, the free resources provided the Minister of finance in managing timely or manage overnight;

2) "020"-net duties IE. after deduction of claims of impairment charges;

3) "021"-the amount of impairment loss;

4) "022" is evidenced by the amount of interest the updating non-from import duties not paid in time;

5) "030" – other current assets;

6) "040";

7) "070"-the State of current assets; United net current assets shown at the beginning and at the end of the reporting period should be consistent with the United States as indicated in the column headed "implementation", respectively, in A section (item. K 110) and section B (item. P 130).

7. In section D. Supplementary data to be entered and shown in obligations amounts to refine section c., respectively, in a row in the 020 and 040.

8. where the authorising officer of the Fund did not implement directly the tasks arising from the law establishing the Fund, the report in the column headed "Implementation" has actually incurred eventually expenditure on the completion of the tasks referred to in the Act establishing the Fund, after the Elimination of internal transfers for redistribution.

9. the report of the State Fund for rehabilitation of disabled persons and Agency Stocks Fund, prior to transfer to the Ministry of finance, should be signed by electronic signature referred to in § 14 paragraph 2. 2 or of paragraph 3. Whereas, by the proper Minister of social security and the proper Minister of the economy.

10. The report of the State Fund for Rehabilitation of persons with disabilities does not fill in the section d. supplementary data.

Chapter 9 report of the Rb-35 on the implementation of the statement of revenue and expenditure of the Executive Agency § 16. 1. the report shall be drawn up in detail: title, chapter, article; adding up the subject to amounts specified in sections.

2. In the section "Income" in the columns: "plan" and "execution" exhibits: 1) in the detail section, chapter, section-properly planned and realized cash proceeds which the Executive Agency's revenue;

2) in a separate line of "150 K"-cash at the beginning of the reporting period relating to the operation and implementation of the tasks of the Executive Agency (not shown benefit fund and foreign funds such as wadiów and deposit).

3. In the section b. "Spending" columns: "plan" and "execution" exhibits: 1) detail: title, chapter, article is properly planned and incurred expenses;

2) in a separate poem "P 150" cash position at the end of the reporting period relating to the operation and implementation of the tasks of the Executive Agency (not shown benefit fund and foreign funds such as wadiów and deposit).

4. in section (C). must be shown at the beginning and end of the reporting period: 1) in a row in the 020-net duties IE. after deduction of claims of impairment charges;

2) row in 021-the amount of impairment loss;

3) in a row in the 022-evidenced by the amount of interest from updating the scope of the import duties not paid in time;

4) line 040 – commitment.

5. the report of the Executive Agency, prior to the transfer to the Ministry of finance, should be signed by the Minister supervising the activities of the Executive Agency.

6. In the report under the heading "Recipient" shall be entered in the words: "the Ministry of finance through the" and the name of the competent Ministry, which directs the minister of Executive Agency supervisor.

Chapter 10 the report of Rb-40 with implementation, referred to in the budget law for a given financial year, financial plan, the State-assets/executive agency/institution/Department of Social Insurance budget economy § 17. 1. The report on the implementation of the financial plan of the national Special Fund/Executive Agency/institution budgetary economy/Social insurance undertaking shall be drawn up in terms of data and in the detail of not less than that resulting from the budgetary law.

2. in the case when the State Special Fund/Executive Agency/institution budgetary management will be created during the financial year, a report shall be drawn up in accordance with the adopted financial plan for the financial year in question.

3. where the law of the national expenditure budget of the Special Fund are planned as a redistributable transfers, the report in the column headed "Implementation", directly under the heading transfers shall be shown redistributable final expenditure actually incurred for the implementation of the tasks specified in the Act establishing the Fund, after the Elimination of internal transfers for redistribution.

4. the report of the Executive Agency, prior to the transfer to the Ministry of finance, should be signed by electronic signature referred to in § 14 paragraph 2. 2 or of paragraph 3. 4 the regulation by the Minister supervising the activities of the Executive Agency.

5. Report on budgetary management institution prior to the transfer to the Ministry of finance, should be signed by electronic signature referred to in § 14 paragraph 2. 2 or of paragraph 3. Whereas, by the executing authority of the founding body functions.

6. the report of the Executive Agency and budgetary economy under the heading "Recipient" shall be entered in the words: "the Ministry of finance through the" and the name of the competent Ministry, which directs the minister supervising or the name of the competent authority performing the basic body functions.

7. the report of the State Fund for rehabilitation of disabled persons and Agency Stocks Fund, prior to transfer to the Ministry of finance, should be signed by electronic signature referred to in § 14 paragraph 2. 2 or of paragraph 3. Whereas, by the proper Minister of social security and the proper Minister of the economy.

Chapter 11 report on Rb-50 about grants/expenditure relating to the implementation of government tasks and other tasks of the units of local government statutes § 18. 1. the administrators of the State budget, local government units supplying grants for implementation of government tasks and other tasks, draw up laws on the basis of the reports received from the boards of these units, the total report of the Rb-50, separately for municipalities, counties and the State Government, in detail: title, chapter, section separately: 1) for grants;

2) for expenditure.

2. Administrators of the State budget measures referred to in article 1. paragraph 149. 2 of the Act on public finances, to the administrators of parts of the budget report of the Rb-50 five days before the date of the transmission of reports to the Ministry of finance.

3. The reports referred to in paragraph 1. 1, administrators of the Ministry of Finance shall forward to the budgetary part.

Chapter 12 report of the Rb-70 about employment and wages to § 19. 1. The report of the unit Rb-70 about employment and wages shall draw up, on separate forms for each of the common types of tasks and organizational-legal forms, subject to the provisions of paragraph 2. 2, managers: 1) budgetary units, 2) public universities – in detail: title, chapter, employment status.

2. the report referred to in paragraph 1. 1, for the administrators of budgetary parts shall be drawn up by institutions.

3. Referred to in paragraph 1. 1 State agencies shall draw up a report of the Rb-70, excluding persons employed to perform intervention works and public works, in accordance with regulation of the Minister of labour and social policy dated January 7, 2009 on the Organization of the work of the intervention of public works and a one-time refund of costs in respect of paid contributions to the social insurance (Journal of laws No. 5, item 25).

4. Employment and salaries for the task referred to in paragraph 1. 3, is reported on a separate form, with the exact term in the title of the organizational and legal forms and kind of tasks solely in respect of the implementation of the. In column 14-"execution of the remuneration" must provide the amount of salaries funded by the organizational unit (without the recognition of the remuneration in part financed from the Labour Fund).

5. The national agencies referred to in paragraph 1. 1, shall draw up a report for all workers according to employment status; in separate positions should be mentioned separately: 1) persons not covered by remuneration systems mnożnikowymi;

2) persons involved in managerial positions;

3) of the members of the Civil Service Corps;

4 staff members) colleges of appeal;

5) judicial probation;

6) experts and assessors, expert, trainee patent office of the Republic of Poland;

7) prosecution of assessors;

8) Customs officers;

9) judges and prosecutors;

10) soldiers and officers;

11 staff members, regional colleges) accounting boards;

12) employees of the Government's centre of legislation, labour groups of non-listed in points 1-11;

13) foreign service members which are not members of the Civil Service Corps;

14) teachers employed in schools and institutions carried out by the organs of government administration;

15) members of the National Board of appeal of the President of the Office of public procurement;

16) referendarzy;

17) assistants of judges and prosecutors.

§ 20. In each column of the report are: 1) in column 1 is a symbol of the parts of the budget;

2) in column 2 is the statistical symbol of the province;


3) in column 3-administrators of budgetary parts can make the designation of the administrators of subordinate (do not fill in the report of the administrator of the total budgetary parts);

4) in column 4 is to be entered the appropriate symbols adopted to determine the organizational and legal forms: a) the budgetary units 020 b) 050-public universities;

5) in column 5 – shall be the appropriate symbols adopted to determine the task type: a) and is the core business of the organizational unit (does not include the tasks listed as B) b) (B) is a person employed to work interventions and public works;

6) in columns 6 and 7, respectively, are hereby amended and chapter according to the classification of the budget;

7) in column 8 is given the following symbols for employment status: a) 01-persons not covered by remuneration systems mnożnikowymi, b) 02-people working in managerial positions of State, c) 03-members of the civil service corps, d) 04-General members involved in colleges, e) 05-Court professional curators, f) 06 – experts, assessors and applicants eksperccy Patent Office of the Republic of Poland, g) 07-prokuratorscy Chairman, h) 08-officers of the customs service , i) 09-judges and prosecutors, j) 10 – soldiers and officers, k) 11-members of the staff of the regional colleges financial Chambers, l) 12-employees of the Government's Center of niezaliczeni Legislation to employee groups referred to in (a). a-k, m) 13-members of the foreign service who are not members of the civil service corps, n) 14 – teachers employed in schools and institutions carried out by the authorities of the Government, the National Board of appeal members-15) by the President of the public procurement Office, q) 16-referendarze, r) 17-assistants of judges and prosecutors;

8) in column 9-"changes" shows like the establishment plan of the unit in terms of annual average (administrators of budget portion of the bulk data fill from the nearest person, and administrators of other degrees and steering public University is quoted to two decimal places), for which the reporting entity received wages, not including people employed outside the country; granted an increase in employment during the year, with a later start date, as well as with respect to the units that in a given year have liquidation or conversion shall be shown in the plan, also in terms of annual average; units classified in chapter 751-State authorities of primates offices control and the protection of the law and the judiciary – give employment laid down in its own field;

9) in column 10-"the average performance during the reporting period" shall be the average number of employees, in terms of pełnozatrudnionych (administrators of budget portion of the bulk data fill from the nearest person, and administrators of other degrees and steering public University is quoted to two decimal places) in the reporting period as follows: (a)) the average number of employees during the reporting period shall be calculated by adding the average number of persons employed including proxy in individual months of the year, since the beginning of the year to the end of the reporting period, and dividing the sum received by the number of months; the average number of persons employed in a given month shall be calculated by adding half of State employees at the beginning of the month, State employees in 15. day of the month and half of the State on the last day of the month; the sum obtained is divided by 2, b) to a State not included in the employed persons, which do not receive a salary for the period from the establishment. for example. persons who are on leave, maternity and parenting free and sickness benefits, c) in relation to the units that in a given year have restated or being wound up, shall be performed by the average number of employees for the period in which these units functioned in the State budgetary sphere; This means that if an entity e.g., work for 4 months and employed 15 people, it has an annual average of 5 people (15 x 4 months: 12 months), d) employment of persons with disabilities should be recognised only those months in which the salaries of those persons were funded with the remuneration of the individual, in terms of the average number of employees during the reporting period; This means that if during the year were engaged 4 persons with disabilities whose salary every other month were financed by the State Fund for the rehabilitation of disabled persons, it shall be shown an annual average of 2 persons;

10) in column 11 – "status at the end of the reporting period" shows the number of persons employed on the last day of the reporting period in terms of pełnozatrudnionych (administrators of budget portion of the bulk data fill from the nearest person, and administrators of other degrees and steering public University is quoted to two decimal places). given the State of the information pełnozatrudnionych (when converted); to determine the State of employment shall apply paragraphs 9 (b). (b);

11) in columns 12 and 13 shall be the amount of the remuneration, additional remuneration, salaries and additional emoluments annual servicemen and discretionary awards and assistance referred to in article 1. paragraph 73. (1) section 3 of the Act of 11 September 2003 the military servicemen (OJ 2010 No. 90, item 593, with further amendments), salaries and annual prizes, awards and officers assist the police officers referred to in article 1. paragraph 108. 1 point 2 of the Act of 6 April 1990 on the police (Journal of laws of 2011 No 287, poz. 1687, with further amendments), awards and assistance for border guards, as referred to in article 1. 112 paragraph 1. 3 of the law of 12 October 1990 on the border guard (Journal of laws of 2011 No. 116, item 675, as amended), awards and assistance to the officers of the State fire service, referred to in article 1. paragraph 93. 1 point 2 of the Act of 24 August 1991 on State fire service (OJ of 2009 No. 12, item 68, as amended), awards and assistance to the officers of Government Protection Bureau referred to in article 1. 90 paragraph 1. 2 paragraph 2 and 2a of the Act of 16 March 2001 of the Government Protection Office (Journal of laws of 2004, no. 163, poz. 1712, as amended.) (§ 401-405 and 406 officers of the Customs Service for the section for professional soldiers only in terms of discretionary awards and grants, and for police officers, border guard, State Fire Department and Government Protection Bureau only in respect of the prizes and payments, and section 407 of the budgetary classification), established for the reporting entity within the framework of the remuneration referred to in the budget law for the year. the plan after the changes were made on the basis of the rules in force by the administrators of budget funds. In the column headed "Change Plan" in the State-owned budgetary units, the figures should include compensation resulting from the annex to the budgetary law "in State-owned budgetary units" in the report of the administrator of part of the budgetary authority, and, in the case of reports of units subordinated to the remuneration amount set out by the authorising officer is part of the budget, increased by:-salaries granted from a reserve on the organisational changes and new tasks on the basis of the resolutions of the Council of Ministers, is remuneration on the basis of a decision of the Minister of finance in connection with disposals provisioning -discretionary awards and assistance for soldiers and awards and assistance for police officers, border guard, State Fire Department and Government Protection Bureau.

The plan changes should also take into account the amendments introduced pursuant to article 6. 171 and 172 of the Act on public finances and on the basis of the article. Furthermore, the Act of 23 December 1999 on the State budgetary sphere wages in shaping and changing some laws (OJ of 2011 No. 79, item 431, with further amendments).

12) in columns 14 and 15 – shows perform personal remuneration, additional remuneration, annual salaries and discretionary awards and grants servicemen referred to in article 1. paragraph 73. (1) section 3 of the Act of 11 September 2003 for military servicemen, the additional annual salary of professional soldiers and the salaries and annual awards officers, as well as awards and grants for police officers referred to in article 1. paragraph 108. 1 point 2 of the Act of 6 April 1990 on the police, border guards, referred to in article 1. 112 paragraph 1. 3 of the law of 12 October 1990 on the border guard, the officers of the State fire service, referred to in article 1. paragraph 93. 1 point 2 of the Act of 24 August 1991 on State Fire Department, and officers of Government Protection Bureau referred to in article 1. 90 paragraph 1. 2 paragraph 2 and 2a of the Act of 16 March 2001 of the Government Protection Office (§ 401-405 and 406 officers of the Customs Service for the section for professional soldiers only as far as discretionary awards and grants, and for police officers, border guard, State Fire Department and Government Protection Bureau only in respect of the prizes and payments, section 407 of the budgetary classification), since the beginning of the year to the end of the reference period (this does not include the remuneration payments financed by the State Fund for the rehabilitation of disabled persons and the Labour Fund).

§ 21. 1. In columns 14 and 15 the amount of remuneration shall be included in the amount in accordance with the gross payroll (including social insurance contributions paid by the insured and the advance on income tax from the remuneration, irrespective of the payment deadline). The figures shown in the "Execution" of gross payrolls may not exceed established pursuant to § 20 paragraph 11 of the plan after the changes.


2. Payment of the additional annual remuneration to employees, with which the employment relationship is resolved in connection with the liquidation of the employer, in accordance with article 4. 5 paragraph 1. 3 of the Act of 12 December 1997 on additional annual remuneration for employees of budgetary sphere entities (OJ of 2013. poz. 1144) shall be entered in column 15.

§ 22. 1. the administrators of part of the report shall be prepared by the budget total in detail for the individual reports and sends an electronic mailbox podawczą the main statistical office.

2. the report shall be drawn up according to the guidelines of the main statistical office posted on the website of the Ministry of finance in the http://www.mf.gov.pl/: > public finances > > budgetary Reporting the State budget.

3. made by the administrators of the budget part of the reports of the Rb-70 shows volume position.

Chapter 13 of the report drawn up by the institutions and the way they turn to the reports of the total budgetary parts of section 23. 1. the head of the institution shall draw up and forward to the administrator of the budget part of the reports of the unit: 1) Rb-23PL-a report on the cash settlement of the facility;

2) Rb-27PL-report on the implementation of budget revenue plan of the facility;

3) Rb-28PL-report on the implementation of the budgetary plan for the facility;

4) Rb-34PL-a report on the implementation of the revenue and expenditure account referred to in article 2. 163 of the Act on public finances.

2. the data in the reports shows: 1) plan-in the amounts arising from the financial plans of the facility;

2) in respect of the implementation of the is cumulative from the beginning of the year to the end of the reporting period or, in the cases referred to in the reports, according to the State on the specified day.

3. The report of the unit shall be made in the currency in which the accounting is conducted.

4. the report, referred to in paragraph 1. 1 paragraph 1 shall be drawn up, showing: 1) in sections 2 and 3, the name and the symbol of the currency in which the report is made;

2) row 1-cash position as at 1 January on bank accounts and in hand-the sum of the balances of the accounts the cashier 101 and 131 "current accounts";

3) line 2-the remainder of the revenue in the previous year-750 account balance "the budget revenue";

4) row 3 is the remainder of the budget funds received last year for the execution of expenditure, if separate provisions so provide-account balance part 810 "Fund budgetary expenditure appropriations";

5) line 4 – established on the basis of the data of the balance sheet detail accounts under the synthetic accounts for income referred to in article 1. paragraph 163. 1 of the law on public finances;

6) in row 5 fixed deposit is part of the 200 account balance "accounts payable";

7) in line 6 is established on the basis of the data of the balance sheet detail accounts under the synthetic accounts sum;

8) in a row 7-appropriations granted by the budgetary part of the officer during the reporting period for the execution of budget expenditure;

9) line 8 – made the budget revenue in the reporting period;

10) in row 9-expenditure made during the reporting period;

11) line 9a – made in the reporting period from the resources of the constant advances granted in previous years;

12) in a row 10-cash in bank accounts at the end of the reporting period and the counter-the sum of the balances of the accounts the cashier 101 and 131 "current accounts";

13) in row 11-residue of budget revenue in the facility; 750 account balance "the budget revenue";

14) in row 12-the remainder of the budget appropriations granted by the budgetary part of the officer to carry out expenditure; part of the account balance 810 "Fund budgetary expenditure appropriations";

15) line 13 – established on the basis of the data of the balance sheet detail accounts under the synthetic accounts for income referred to in article 1. paragraph 163. 1 of the law on public finances;

16) in row 14-a steady advance is part of the 200 account balance "accounts payable";

17) in row 15 is established on the basis of the data of the balance sheet detail accounts under the synthetic accounts for totals.

5. the report, referred to in paragraph 1. 1, paragraph 2, shall be drawn up, showing: 1) under 2 and 3, the name and the symbol of the currency in which the report is made;

2) in the column "Plan" is the amount resulting from the financial plan, the income of the facility;

3) in the column "execution"-on the basis of the data of the analytical records of the budget revenue of 750 account "budget revenue," the amount of realized revenues after reduction of reimbursements made; If the sum of reimbursement exceeds the sum of the payments, the difference is reported as a negative number.

6. the report referred to in paragraph 1. 1, paragraph 3, shall be drawn up, showing: 1) under 2 and 3, the name and the symbol of the currency in which the report is made;

2) in the column "the Plan"-amounts resulting from financial institutions spending plan;

3) in the column "execution"-the amount of budgetary expenditure made on the basis of the data of the analytical records of the facility budget expenditure, led to 400 account "expenditure".

7. the report, referred to in paragraph 1. 1, paragraph 4, shall be drawn up in detail: title, chapter, article, demonstrating: 1) in the section "Income"): (a) in the column "plan" – the amount of revenue planned under the financial plan, b) in the column headed "implementation" is the amount of income on the basis of the data of the analytical records of the revenue referred to in article 1. paragraph 163. 1 of the law on public finances;

2) in section (B) "expenditure": a) in the column "the plan" – the amount of expenditure planned in the framework of the financial plan, b) in the column "execution"-the amount of expenditure, on the basis of the data of the analytical records of the expenditure referred to in article 1. paragraph 163. 3 of the Act on public finances;

(c)) in row K 150 "cash at the beginning of the reporting period"-at 1 January cash in the bank account and counter based on specific accounts, carried out within the framework of the synthetic account for income referred to in article 1. paragraph 163. 1 of the law on public finances;

d) in row P 150 "cash position at the end of the reporting period" – cash in bank accounts at the end of the reporting period and in hand determined on the basis of a detailed account, to be carried out in the framework of synthetic account for income referred to in article 1. paragraph 163. 1 of the law on public finances.

§ 24. 1. The authorising officer shall, depending on the budgetary part of the reporting period, the report total income shows up: 1) data from the reporting establishments;

2) the amounts resulting from the received money transfers from budgetary income received during the reporting period;

3) the amount of cash transferred – current account expenditure on current account income-which are equivalent by service revenue during the reporting period and retained at the facility, as the appropriations to finance expenditure.

2. the report on the total income of the individual reporting periods by the authorising officer shall draw up a budgetary components as follows: 1) for the month of January to the report included Rb-27 the amount referred to in paragraph 1. 1 point 2 and 3, and in one section as the revenue from outstanding establishments;

2) for the month of February the report included Rb-27 the amount referred to in paragraph 1. 1 point 2 and 3, and in one section as the revenue from outstanding establishments;

3) for the month of March, the report included Rb-27, in the various sections of income, the amount of revenue facilities reports for the first quarter was converted to gold after a fixed currency rate średnioważonym by NBP reckoned cumulatively since the beginning of the year to the end of each month, on the day of the expiring month, and difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum so calculated amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

4) for the month of April to report included Rb-27, in the various sections of income, converted the amount of revenue facilities reports for the first quarter, and the difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum of these amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

5) per month may turn to the report of the Rb-27, in the various sections of income, converted the amount of revenue facilities reports for the first quarter, and the difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum of these amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

6) for the month of June, the report included Rb-27, in the various sections of income, the amount of revenue facilities reports for II quarter-converted to gold after a fixed currency rate średnioważonym by NBP reckoned cumulatively since the beginning of the year to the end of each month, on the day of the expiring month, and difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum so calculated amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

7) for the month of July in the report included Rb-27, in the various sections of income, converted the amount of revenue facilities reports for the SECOND quarter, and the difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum of these amounts shall be shown in a single paragraph as the revenue from outstanding establishments;


8) for the month of August to the report included Rb-27, in the various sections of income, converted the amount of revenue facilities reports for the SECOND quarter, and the difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum of these amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

9) for the month of September to the report included Rb-27, in the various sections of income, the amount of revenue facilities reports for the third quarter was converted to gold after a fixed currency rate średnioważonym by NBP reckoned cumulatively since the beginning of the year to the end of each month, on the day of the expiring month, and difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum so calculated amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

10) for the month of October report included Rb-27, in the various sections of income, converted the amount of revenue facilities reports for the third quarter, and the difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum of these amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

11) for the month of November, the report included Rb-27, in the various sections of income, converted the amount of revenue facilities reports for the third quarter, and the difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum of these amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

12) for the month of December the report included Rb-27, in the various sections of income, converted the amount of revenue facilities reports for the third quarter, and the difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum of these amounts shall be shown in a single paragraph as the revenue from outstanding establishments;

13) for the year to the report included Rb-27, in the various sections of income, the amount of revenue facilities reports for IV quarter-converted to gold after determined by the NBP currency rate średnioważonym running on a cumulative basis since the beginning of the end of the year, ending the financial year, and the difference (positive or negative) between the measures referred to in paragraph 1. 1 point 2 and 3, and the sum so calculated amounts shall be shown in a single paragraph, referred to in the budgetary classification for losses.

3. The authorising officer shall, depending on the budgetary part of the reporting period, the total of expenditure report (Rb-29) shows up: 1) data from the reporting establishments;

2) the amount of cash transferred to the budgetary expenditure during the reporting period;

3) amount transferred during the reporting period cash-current account expenditure on current account income-which are the equivalent of the income made by the facility and retained as appropriations to finance expenditure.

4. The report of the total of expenditure in different reporting periods by the authorising officer shall draw up a budgetary components as follows: 1) for the month of January to the report included Rb-28 the amount referred to in paragraph 1. 3 points 2 and 3, and shall be shown in a single paragraph as outstanding budgetary appropriations;

2) for the month of February the report included Rb-28 the amount referred to in paragraph 1. 3 points 2 and 3, and shall be shown in a single paragraph as outstanding budgetary appropriations;

3) for the month of March, the report included Rb-28, in the various sections of expenditure amount for establishments and quarter reports is converted to gold after a fixed currency rate średnioważonym by NBP reckoned cumulatively since the beginning of the year to the end of each month, on the day of the expiring month, and difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum so calculated amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

4) for the month of April to report included Rb-28, in the various sections of expenditure reports for institutions amounts recalculated and quarter, and difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum of the calculated amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

5) per month may turn to the report of the Rb-29, in the various sections of expenditure reports for institutions amounts recalculated and quarter, and difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum of the calculated amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

6) for the month of June, the report included Rb-28, in the various sections of expenditure, an amount that accounts for institutions (II) quarters is converted to gold after a fixed currency rate średnioważonym by NBP reckoned cumulatively since the beginning of the year to the end of each month, on the day of the expiring month, and difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum so calculated amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

7) for the month of July in the report included Rb-28, in the various sections of expenditure, converted the amount of reporting for institutions (II) quarters, and difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum of these amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

8) for the month of August to the report included Rb-28, in the various sections of expenditure, converted the amount of reporting for institutions (II) quarters, and difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum of these amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

9) for the month of September to the report included Rb-28, in the various sections of expenditure, an amount from the reports locations for the third quarters-converted to gold after a fixed currency rate średnioważonym by NBP reckoned cumulatively since the beginning of the year to the end of each month, on the day of the expiring month, and difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum so calculated amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

10) for the month of October report included Rb-28, in the various sections of expenditure, converted amounts from the reports for the third quarters of establishments, and the difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum of these amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

11) for the month of November, the report included Rb-28, in the various sections of expenditure, converted amounts from the reports for the third quarters of establishments, and the difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum of these amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

12) for the month of December the report included Rb-28, in the various sections of expenditure, converted amounts from the reports for the third quarters of establishments, and the difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, and the sum of these amounts shall be shown in a single paragraph as outstanding budgetary appropriations;

13) for the year to the report included Rb-28, in the various sections of expenditure reports for institutions amounts to IV quarters-converted to gold after determined by the NBP currency rate średnioważonym running on a cumulative basis since the beginning of the end of the year, ending the financial year, and the difference (positive or negative) between the measures referred to in paragraph 1. 3 points 2 and 3, after taking into account the repayments of funds from the outlets, and the sum so calculated amounts shall be shown in the one paragraph set out in budget classification for losses.

5. The authorising officer shall draw up a report to the budgetary part of total Rb-34PL on the basis of the data from the reports, converted them into gold using the average exchange rate NBP, current day ending the reporting period.

6. The authorising officer shall draw up a report to the budgetary part of total Rb-23PL on the basis of the reports locations Rb-23PL for the FOURTH quarter, in the range of data on rows 1 to 6 and 10 to 15 after they are converted using the average exchange rate NBP current on the day of the ending financial year.

7. The authorising officer shall part of Unit reports received budget puts the currency rate, according to which data are recalculated from the reports.

8. Until the original data reports from the reports sent by fax or by electronic mail may be included in the reports of the total budgetary portion of the shipper.

9. Send the reports by fax or by electronic mail does not relieve the head of the institution from the obligation to forward the original of the report.

10. the budgetary part of the authorising officer checks to see if you received the original report is consistent with a report forwarded by fax or e-mail. If the data shown in the report forwarded by fax or e-mail are not compatible with the data reported in the original report of the facility, the authorising officer shall report to the adjusted budget parts total for the current reporting period.

11. It is accepted that in crisis situations (e.g., evacuation of the facility) when it is not possible to obtain reports on the facility, the authorising officer shall report the data to the total included budgetary components of the facility from the previous reporting period within the framework of the financial year in question and the: 1) in terms of revenue: a) the amounts resulting from the received money transfers from budgetary income received during the reporting period, (b)) of the amount of cash transferred – current account expenditure on current account income-which are equivalent by service revenue during the reporting period and left at the facility as the appropriations for the financing of expenditure;


2) in terms of expenditure: a) the amount of cash transferred to the budgetary expenditure during the reporting period, (b)) the amounts transferred in the reporting period cash-current account expenditure on current account income-which are the equivalent of the income made by the facility and left them as the appropriations for the financing of expenditure, and in the absence of reports for the financial year in question, respectively, the data referred to in points 1 and 2 (a). (a) and (b); These data shall be shown in section "outstanding revenue from Polish institutions abroad" in the report of the Rb-27 and in the section "the unused appropriations provided budgetary units established outside of the Republic of Poland on the financing of expenditure" in the report of the Rb-29.

Chapter 14 report of the Rb-FUS the implementation of selected elements of the financial plan, the Social Security Fund § 25. The report shall be drawn up in accordance with the content of the form.

Chapter 15 report of the Rb-FER on the implementation of selected elements of the financial plan, the pension scheme Fund § 26. The report shall be drawn up in accordance with the content of the form.

Chapter 16 of the report of the Rb-29 programs – report on the implementation of the State budget expenditure plan in terms of programmes with funds from the EU budget and the non-refundable funds from the aid granted by the Member States of EFTA, excluding expenditure for the implementation of the common agricultural policy § 27. 1. the report shall be drawn up in respect of expenditure in terms of programmes with funds from the budget of the European Union and the non-refundable funds from the aid granted by the Member States of EFTA, excluding expenditure from the resources for the implementation of the common agricultural policy, referred to in article 1. 5 paragraph 1. 3 section 4 of the Act on public finances is financed under the budget of the Member States (i.e. excluding expenditure under the budget of the European measures contained in the report of the Rb-29 EU).

2. the report shall be drawn up in detail: a program part, section, chapter, paragraph; adding up the amounts specified in the subject.

3. the report shall be drawn up in terms of the following data: "Plan (after changes)", "Commitment", "execution of expenditure", by the contribution of the European Union and the State budget.

4. The contribution of the European Union-expenditure budget for the implementation of programmes and projects that are subject to the refund from the budget of the European Union, excluding expenditure from the resources for the implementation of the common agricultural policy, or non-refundable funds from the aid granted by the Member States of EFTA and the budgetary classification in the fourth digit "1", "5" or "8".

5. the contribution of the State budget-spending State budget to co-finance national public contribution in the implementation of programmes and projects financed from the budget of the European Union, excluding expenditure from the resources for the implementation of the common agricultural policy, or non-refundable funds from the aid granted by the Member States of EFTA and the budgetary classification in the fourth digit "2", "6", "9".

6. the report shall be drawn up as follows: 1) in the column "Name" should be repeated as many times as the name of the program, how much will the rows in the columns: "Department", "chapter", "paragraph";

2) in the columns "part of", "section", "chapter", "paragraph" should be sequentially fill in all the fields for the given paragraph;

3) in the column "Plan (after changes)" shows the data of planned expenditure, taking into account the changes made in the mode specified in the Act on public finances;

4) in the column headed "engagement" shows the amounts resulting from the agreements concluded with beneficiaries of funding decisions, agreements, and other documents, which execution results in the need to make budgetary expenditure in the current year.

5) in the column headed "implementation of expenditure" shall be made, on the basis of the data of the analytical accounting account to the current account of the budgetary units.

Chapter 17 report of the Rb-29 CAP Programs-a report on the implementation of the State budget expenditure plan in terms of programmes with funds from the EU budget for the implementation of the common agricultural policy § 28. 1. the report shall be drawn up in respect of expenditure in terms of programmes with funds from the budget of the European Union for the implementation of the common agricultural policy, referred to in article 1. 5 paragraph 1. 3 section 4 of the Act on public finances, as well as devoting resources to finance the tax on goods and services (VAT) resulting from the implementation of the aforementioned. the payment is financed under the State budget (excluding expenditure under the budget of the European measures contained in the report of the Rb-28UE CAP).

2. the report shall be drawn up in detail: a program part, section, chapter, paragraph; adding up the amounts specified in the subject.

3. the report shall be drawn up in terms of the following data: "Plan (after changes)", "Commitment", "execution of expenditure", by the contribution of the European Union and the State budget.

4. The contribution of the European Union-expenditure budget for the implementation of programmes and projects that are subject to the refund from the budget of the European Union for the implementation of the common agricultural policy and the budgetary classification in the fourth digit "8".

5. the contribution of the State budget-spending State budget to co-finance national public contribution in the implementation of programmes and projects financed from the budget of the European Union, on the implementation of the common agricultural policy and the budgetary classification in the fourth digit "9", as well as expenditure on goods and services tax (VAT) related to the implementation of these projects and the budget classification listed in the fourth digit "0".

6. the report shall be drawn up as follows: 1) in the column "Name" should be repeated as many times as the name of the program, how much will the rows in the columns: "Department", "chapter", "paragraph";

2) in the columns "part of", "section", "chapter", "paragraph" should be sequentially fill in all the fields for the given paragraph;

3) in the column "Plan (after changes)" shows the data of planned expenditure, taking into account the changes made in the mode specified in the Act on public finances;

4) in the column headed "engagement" shall be the amounts resulting from the decision, the agreements concluded with the beneficiaries of the programme and other agreements and conditions that result in the need for expenditure during the financial year of the measures for the implementation of the common agricultural policy;

5) in the column headed "implementation of expenditure" shall be made, on the basis of the data of the analytical accounting account to the current account of the budgetary units.

Chapter 18 Rb-28NW programs – report on the implementation of the expenditure budget of the State, which have not expired at the end of the financial year in respect of programmes with funds from the EU budget and the non-refundable funds from the aid granted by the Member States of EFTA section 29. 1. the report shall be drawn up in respect of expenditure in terms of programmes with funds from the budget of the European Union and the non-refundable funds from the aid granted by the Member States of EFTA is financed under the budget of the Member State (i.e. excluding expenditure under the budget of the European measures contained in the report of the Rb-29 EU), which have not expired at the end of the financial year.

2. Administrators of the State budget to deliver the expenditure referred to in article 1. paragraph 181. 2 of the Act on public finances, shall draw up a report on the implementation of the plans of these expenditures in detail: part, chapter, section, paragraph; adding up the amounts specified in the subject.

3. the report shall be drawn up in terms of the following data: "Plan", "execution of expenditure", by the contribution of the European Union and the State budget.

4. The contribution of the European Union-expenditure budget for the implementation of programmes and projects that are subject to the refund from the budget of the European Union or non-refundable funds from the aid granted by the Member States of EFTA and the budgetary classification in the fourth digit "1", "5" or "8".

5. the contribution of the State budget-spending State budget to co-finance national public contribution in the implementation of programmes and projects financed from the budget of the European Union or non-refundable funds from the aid granted by the Member States of EFTA and the budgetary classification in the fourth digit "2", "6", "9".

6. In the column ' name ' should be repeated as many times as the name of the program, how much will the rows in the columns: "Department", "chapter", "paragraph".

7. In the columns "part of", "section", "chapter", "paragraph" should be sequentially fill in all the fields for a given paragraph.

8. In the column "Plan" shall be determined by the Council of Ministers, the financial plan referred to in article 2. paragraph 181. 2 of the Act on public finances.

9. In the column headed "implementation of spending" has to make expenditure on the basis of the data of the analytical accounts to account for the expenditure of primary dealers, subject to the provisions of paragraph 2. 10.10. In the report on the implementation of the expenditure referred to in article 1. paragraph 181. 6 (1) and (2) of the Act on public finances, in the column headed "implementation of spending" has actually realised expenditure included in the plan. respectively: data based on the analytical accounts to account for the expenditure of primary dealers and the amount of funds transferred to the accounts of the beneficiaries of the operational programmes, taking account of the returns.

11. the data in the reports is reported according to the classification of the current budget for the year in which the plan was established by the Council of Ministers.

Chapter 19 reporting Adjustment


§ 30. 1. Correction of data relating to previous reporting periods, respectively, shall be taken into account in the reports to be drawn up for the current reporting period, account being taken of § 9 para. 6 regulation.

2. Report for the FOURTH quarter and the total annual reports may be revised no later than 30 April of the year following the financial year in question. Passing a correction report must include an explanation of the reasons for making the correction.

Chapter 20 the transmission reports in the form of an electronic document to § 31. 1. A computer System the State budget shall be forwarded to the Rb report-23, Rb-23A, 23B, Rb-Rb-24, Rb-29, Rb-29, Rb-28NW, Rb-28 Programs, Rb-29, Rb-CAP Programs 28NW Programs, Rb-33, Rb-Rb, 35-40, Rb-50 and total Rb-34PL.

2. the detailed reporting provided in State budget operation system It is indicated in the "Documentation for Reporting Module" in the Bulletin of public information on the personal page of the Office that supports the proper Minister of public financies section: public finances. The State budget.

3. The report of the Rb-29 programs and Rb-28NW Programs Ministry of Finance provides the Ministry of infrastructure and development.

4. The report of the Rb-29 Programs CAP the Ministry of Finance provides the Ministry of agriculture and rural development.

§ 32. 1. The report of the Rb-66, Rb-FUS and Rb-FER shall be made in the electronic mailbox of the recipient podawczą.

2. The reports referred to in paragraph 1. 1 shall be drawn up in a spreadsheet; specimens of the forms can be found on the website of the Ministry of finance in the http://www.mf.gov.pl/: > public finances > > budgetary Reporting the State budget.

§ 33. (repealed).

Annex 38. [FINANCIAL REPORTING STATEMENT IN TERMS OF THE EUROPEAN BUDGET]

See Appendix 38 STATEMENT BUDGETARY REPORTING in terms of the EUROPEAN BUDGET [9] Chapter 1 report of the Rb-27UE on the implementation of the statement of revenue of the European budget § 1. Monthly and yearly reports shall be drawn up in the: program, section, chapter, paragraph; adding up the amounts specified in the subject.

§ 2. The report, corresponding to the reporting periods, shall be as follows: 1) in the column "name" shows the name of the programme financed by involving European funds; in accordance with the annex to the Act;

2) in the column "Plan" shall be the amount resulting from the financial plan for the year;

3) in the column "Income" shall be the means for adequate software and bills passed after their currency exchange on behalf of the administrator of part of the 87. Revenue of the European budget, taking into account paragraph 3.

§ 3. 1. the report also includes revenue from the sale of goods, agri-food, on the basis of the provisions of the Community intervention in agricultural markets, shall be paid by the agricultural market Agency on the revenue administrator of part of the 35, and then paid by the proper Minister of the agricultural markets on behalf of the administrator of part of the 87.

2. the measures referred to in paragraph 1. 1, are not included in the report of the Rb-27 administrator part 35.

Chapter 2 report of the Rb-28UE with the implementation of the plan of the European budget expenditure, excluding expenditure for the implementation of the common agricultural policy, § 4. Unit report shall be drawn up in detail: a program part, section, chapter, paragraph; adding up the amounts specified in the subject. Adding up within the framework of the programme shall be subject to the items in the columns: "changes", "commitment", "cumulative payments since the beginning of the year," "phrases on a cumulative basis since the beginning of the year for payment of the current year", "execution of expenditure".

§ 5. The report, corresponding to the reporting periods, shall be as follows: 1) in the column "name" shows the full name of the program funded by involving European funds, with the exception of the measures for the implementation of the common agricultural policy with an indication of the financial perspective: the name of the program is to be repeated as many times as the row occurs in the columns "part of", "section", "chapter" and "section";

2) in columns is "part of", "section", "chapter", "paragraph" should be sequentially fill in all the fields for the given paragraph;

3) in the column "Plan (after changes)" shall be the amount resulting from the financial plan for the year, taking into account the changes made in the mode specified in the Act on public finances;

4) in the column headed "engagement" shall be the amounts resulting from the decision, concluded with the beneficiaries of the grant-funded project agreements involving funds from the European budget, provisions or agreements, which causes the need to make budgetary expenditure in the current year;

5) in the column headed "cumulative Payments since the beginning of the year," reported the European budget resources provided by the Bank Holding the national (BGK) beneficiaries or recipients of payments on the basis of the payment orders. These data shall be disclosed on the basis provided by the BGK information about payments that have been entered in the accounts of the administrator. The amount of the payment is reported also on the basis of adjustments to be transmitted by institutions authorized to issue orders and make payments;

6) in the column headed "expenditure Refunds cumulatively since the beginning of the year for payment of the current year" shall be shown returns of expenditure within the framework of the European budget, in the current financial year, for payment in the same year. In the case of a refund you must return the amount of the expenditure nadpłacenia out the amount already returned by the Minister of Finance on the basis of the letter of the Ministry of finance repayment to the applicant or to the evidence on the basis of the information provided by BGK in electronic form. In the case of reimbursements made on the last working day of the calendar year, and posted on the BGK in the next calendar year, the date of the return shall be deemed the date of debiting of the institution making the refund;

7) in the column headed "implementation of expenditure" shall be the European budget resources provided by the BGK beneficiaries or recipients of payments on the basis of the payment orders, shown in the column headed "cumulative Payments since the beginning of the year, less the amount indicated in column" Refunds of expenses accumulated since the beginning of the year for payment of the current year ";

8) in the columns "Plan (after changes)", "Commitment", "cumulative Payments since the beginning of the year", "expenditure Refunds cumulatively since the beginning of the year for payment of the current year" and "execution of the spending" at the end of the statement is given to the amount of the total;

9) "complementary data to report on Rb-28UE (s)" column "name", "part", "Forum" and "section" shall be completed in accordance with the explanations contained in points 1 and 2;

10) in the "complementary data to report on Rb-28UE (s)" in the columns of the year "n-1", year: "n-2", year: "n-3", year: "n-4", etc. reported returns of expenditure within the framework of the European budget in the financial year (n) and for payments from previous fiscal years, taking into account the returned by the Minister of Finance on the basis of expenditure refunds over-paid for it applications and made corrections to these returns, determined in accordance with the (n-1, n-2, n-3 and n-4, etc.). In the reports in subsequent financial years, you must add the following columns: n-5, n-6, n-7, etc., in the case of reimbursements for payments from previous financial years. It is the presentation of the columns, in which the first column always shows the data for the preceding year in respect of the current year (n-1), and the last column refers to the year 2010. In the column headed "expenditure refunds of Overpaid returned by the Finance Minister in the current year and for previous years ' returns"-shall be returned by the Finance Minister in the current year, the measures on the basis of a letter of confirmation of the Ministry of finance to return to the applicant on the basis of the information provided by BGK in electronic form. The report-in year (n) should be returned in year (n) by the Minister of finance overpaid measures relating to reimbursements made in previous years (n-1, n-2, n-3, ..., etc.). The returned data mistakenly overpaid funds to be entered on the basis of the supplied information by the Ministry of Finance made returns or on the basis of data obtained directly from the system-which ORDER FUNDS were included in the accounts of the administrator;

11) (repealed);

12) allows to in exceptional circumstances, independent of the units, objectionable or to clarify workload and the crediting of the Ministry of finance to support payment by the BGK show introducing 4990 symbol instead of a paragraph; improper load shows a record of regular and adequate recognition of the Bill-as a negative number. The improper transfers of appropriations should be clarified and settled in the next reporting period.

§ 6. 1. The report of the Rb-28UE Information Service System shall be the State budget.

§ 7. 1. Correction of data relating to previous reporting periods, respectively, shall be taken into account in the reports to be drawn up for the current reporting period, account being taken of § 9 para. 6 regulation.

§ 7a. The report of the Rb-28UE Ministry of Finance provides the Ministry of infrastructure and development.

2. The total annual reports may be revised no later than 30 April of the year following the financial year in question. Passing a correction report must include an explanation of the reasons for making the correction.

Chapter 3 report of the Rb-28UE CAP in respect of the implementation of the European budget spending plan in respect of the expenditure for the implementation of the common agricultural policy


§ 8. 1. the Unit Report shall be drawn up in detail: program, section, chapter, paragraph; adding up the amounts specified in the subject.

2. the report also includes information on the reimbursement of expenditure from the current year and previous years.

§ 9. The report, corresponding to the reporting periods, shall be as follows: 1) in the column "name" shows the name of the programme financed by European funds, with the participation for the implementation of the common agricultural policy;

2) in the column "Plan (after changes)" shall be the amount resulting from the financial plan for the year, taking into account the changes made in the mode specified in the Act on public finances;

3) in the column headed "engagement" shall be the amounts resulting from the decision, the agreements concluded with the beneficiaries of the project financed with the participation of funds from the European budget and other agreements and provisions that result in the need for expenditure for the financial year in question of measures for the implementation of the common agricultural policy;

4) in the column headed "implementation of spending" shows spending on the implementation of the common agricultural policy, incurred from the resources available to administrators of right-part of the budget by the BGK-coming from the European budget, on the basis of synthetic lifts or bank statements obtained from the system of BGK, which were included in the accounts of the administrator.

§ 10. Information on the reimbursement of expenditure, corresponding to the reporting periods, shall be drawn up as follows: 1) in the column "name" shows the name of the programme financed by European funds, with the participation for the implementation of the common agricultural policy, under which repayment was made;

2) in the column headed "implementation of expenditure", in relation to the returns in the current year, shall be the amount of running expenditure for the financial year in question and the amounts which have not been refunded to the local government units in the framework of the common agricultural policy and in respect of the financial year in question is returned during that financial year, taking into account the transitional period referred to in the specific arrangements by competent administrators of parts of the budget to the bank account of the Minister of finance to support the European funds in the common agricultural policy referred to in specific provisions;

3) in the column headed "implementation of expenditure", in relation to the previous years ' refunds, shall be the amount of the expenditure of the budget in recent years running and the amounts which have not been refunded to the local government units in the framework of the common agricultural policy and relating to previous financial years is returned during the current financial year by the relevant parts of the budget to the bank account of the Minister of finance to support the European funds in the common agricultural policy referred to in specific provisions.

§ 11. As regards the correction of data provision shall apply accordingly § 7.

§ 12. 1. The report of the Rb-28UE CAP passes It in the State budget System.

§ 13. The report of the Rb-CAP 28UE the Ministry of Finance provides the Ministry of agriculture and rural development.

Annex 39. [FINANCIAL REPORTING STATEMENT IN RESPECT OF THE BUDGETS OF THE UNITS OF LOCAL GOVERNMENT]

Annex No 39 FINANCIAL REPORTING STATEMENT in respect of the BUDGETS of the UNITS of LOCAL GOVERNMENT Chapter 1 report of the Rb-27S in respect of the implementation of budget revenue plan/budget unit local government entities 1. Unit report shall be drawn up in detail: title, chapter, article; adding up the subject to amounts specified in sections.

§ 2. 1. the local Government shall draw up a report of the unit the following revenue: 1) in respect of taxes, fees and niepodatkowych charges, levied by government entities, in accordance with § 3 paragraph 1. 1 and charged by the tax authorities for local government units;

2 revenue budgetary units), in accordance with § 3 paragraph 1. 2;

3) units of local Government shall share in income tax revenues from individuals, transmitted from the central State budget current account into the account of the budget of the local government unit;

4) grants and subsidy targeted General derived from the State budget;

5) targeted grants from State funds and subsidies targeted on tasks carried out by the local Government on the basis of agreements between local government units.

2. the revenue related to the implementation of the tasks of Government and other tasks of the units of local government laws, due to the State budget, they are not included in the report on the implementation of budget revenue plan for government entities.

3. Government entities in the individual reports drawn up for months: January, February, April, may, July, August, October, November, and December-in the column headed "Revenue (revenue minus returns)"-show budget revenue collected by the tax authorities for government entities, in the amount of proceeds received on the current account.

4. budgetary Units subordinate units of local Government shall draw up a report on the implementation of budget revenue plan unit in accordance with § 3 paragraph 1. 2. § 3. 1. The report of the unit for implementation of the plan of budget revenue from taxes, fees and niepodatkowych charges, levied by government entities, shall be drawn up on the basis of the tax accounting data as follows: 1) in the column "Plan (after changes)" shows the data of planned income, in accordance with the plan after any changes;

2) in the column headed "Claims" to be entered: initial balance (other duties to pay reduced by excess), plus the amount of the notes outstanding budget revenue, after reducing their amount of copies; If the amount of the overpayments and deductions exceeds the amount of the debt to be paid and footnotes, the difference is reported as a negative number. In the column headed "Charges" not included long-term debts;

3) in the column "Deductions" are the effects of the use of special cases of the expiry of tax obligations referred to in article 1. 65. 66 section 1 point 2 of the Act-tax; the effects of those not included in the column "Income (revenue minus returns)";

4) in the column "Income (revenue minus returns)" shall be made on the basis of the analytical records of the revenue to the current account is a sub-account of revenue and money units and paid by credit card;

5) in the column headed "revenue" shall be the amount of income received in the bank account of the unit during the reporting period;

6) the proceeds of the tax on agricultural, forestry and property taxes are collected in the form of a total commitment of money, shall be shown in separate amounts for individual taxes; separate the amount of each of these taxes shall be indicators, calculated on the basis of the dimension markings registry and registry copies, representing the contribution of individual taxes in the total commitment of funds;

7) in the appropriate columns the "final Balance" shall be the remaining duties payable, including arrears (the remaining duties payable for payment has passed and can be enforced) and excess (the amount overpaid) established on the basis of the analytical data of the tax account; in the column "net arrears" you should not have paid arrears in installments (if maturity installment has not expired), deferred (where the deferred payment period is not expired), the amounts covered by the suspension of enforcement of a decision pursuant to the provisions of the tax authority, the administrative court or the separate provisions and a backlog of concerned agreed, composition or restructuring;

8) in the column "other Duties to pay" shall be the amount representing the difference between the two amounts as indicated in the column headed "Claims" and the amounts reported in columns "made Revenue (revenue minus returns)" and "set-off" with regard to overpayments;

9) in the column "the effects of a reduction in tax rates for the reporting period calculated upper" shall be the amount representing the difference between the income which the municipality or town of the county could get using the top tax rates, and the income that should be using lower rates enacted by the Council of the municipality or city district; in the case of an application by the municipality or town County reduce the top rate, the difference is between the top rate and adopted resolution by the Council of the municipality or city district, przemnożoną by the taxable amount is shown in the column "the effects of a reduction in the top rate." reports on budget revenue accumulated from the beginning of the year to the end of the reporting period;

10) in the column headed "Effects granted tax reliefs." shows (no deductions and exemptions laid down by law) financial implications arising from the exemptions and reductions in taxes and charges made to the provisions of the resolutions of the Councils of the municipalities or towns in the County, issued on the basis of the statutory mandates;

11) in the column "the effects of the decision issued by the tax authority on the basis of the Act-tax, calculated for the reference period" in terms of:


and redemptions) tax arrears-shall be the amount concerning the effect given by the tax authority of the municipality or city district for the reporting period redemptions, in whole or in part, tax arrears, interest on arrears charges or prolongacyjnej in taxes and fees, which are the budget income of the municipality or city district. Shown in this column the effects should result from a decision of the competent authorities of the municipality or city district, in terms of both current and outstanding charges. Reported amounts should be in accordance with the registry notes and write-offs, b) distribution, postponing the deadline for tax payments, exempt from the requirement to download or the limitations on the collection is shown amounts relating to the effects of the decision of the tax authorities for the reporting period. The effects shown in this column should be the result of a decision of the tax authority, both in terms of current and outstanding charges. In the case of the tax authority decision to postpone the time limit for payment or pay the tax arrears or instalments on the timing, the financial consequences arising from these decisions should be recorded for subsequent reporting periods in the year in which the decision was issued. The amounts shown do not necessarily result from the registers of the footnotes and copies.

In the column "the effects of the decision issued by the tax authority on the basis of the Act-tax, calculated for the reference period", also shows the effects of the tax debt relief, dismantling and deferment of the payment of import duties in respect of taxes and dues which are revenue of the municipality or city district, as well as exemptions from the obligation to download or the limitations on the collection of such duties provided in art. 18 paragraph 1. 2 of the Act of 13 November 2003 on the incomes of local government units (OJ 2010 no 80, item 526, with further amendments); This column shows the effects of the financial agreement concluded in conciliatory proceedings banking, as well as resulting from the judgments handed down by the local government College Appeal as SECOND instance;

12) the financial implications of lowering the upper tax rate granted reductions and exemptions (without deductions and exemptions laid down by law) and of decisions issued by the tax authority on the basis of the Act-tax calculated for the reference period, concerning adjustments to the tax declaration for the last years, shows the reporting periods in the year in which it was received from the taxpayers of the correction of the Declaration.

1a. Budget revenue collected by the tax authorities on behalf of sub-central government entities shares in income tax of legal persons to be entered in the accounts for March, June, September and financial year under the columns "accounts receivable", "Income", "net arrears" and "overpaid", according to the data as indicated in the information provided in the Bulletin of public information on the personal page of the Office that supports the proper Minister of public financies section : Public finances. The State budget, up to 15 April, 15 July, 15 October of the budget year and 10 February of the year following the financial year in question. The data presented in the information are recorded by the various tax authorities.

2. The report of the unit for implementation of the budget revenue plan of budgetary units shall be drawn up in respect of the proceeds of the planned, due, made and received and other duties to be paid, including arrears (the remaining duties payable for payment has passed and can be enforced) and excess (the amount overpaid); In the column "net arrears" you should not have paid arrears in installments (if maturity installment has not expired), deferred (where the deferred payment period is not expired), the amounts covered by the suspension of enforcement of a decision pursuant to the provisions of the tax authority, the administrative court or the separate provisions and a backlog of concerned agreed, composition or restructuring; subject to paragraph 2. 5. revenue shall be made on the basis of the data of the analytical accounting budget revenue to the current account is a sub-account of revenue and money units and paid by credit card.

3. the territorial Government entities Shares in income tax revenues from individuals, obtained from the central State budget current account, shall be as follows: 1) in the column "Plan (after changes)"-shows data about the planned income, in accordance with the plan after any changes;

2) in the column headed "Claims" is owed to the local government units of shares in the proceeds of income tax on natural persons;

3) in the column "Income (revenue minus returns)" is provided to units of local Government of the amount of the shares of these units in income tax revenues from individuals, due for the period to which the report relates;

4) in the column headed "revenue" is the amount of the shares received on the bank accounts of the units of local government during the reporting period;

5) in columns "final Balance", respectively: the remaining duties payable, net arrears and overpayment resulting from the settlement of the State budget of the local government units;

6) in the annual report in the columns of "Receivables", "Income", "net arrears" and "overpaid" amount of shares, units of local government in income tax revenues from individuals should be consistent with the amounts reported by the Ministry of Finance – Department of territorial self-government units of shares transferor in income tax revenues from individuals in the information set out by 15 February of the year following the financial year on the website of the Ministry of finance http://www.mf.gov.pl/ , in the activities of the public finances of the State budget > > > budgetary Information.

4. Revenue from the General and targeted subsidies subsidies received from the State budget, is, subject to paragraph 2. 5, as follows: 1) in the column "Plan (after changes)"-shows data about the planned income, in accordance with the plan after any changes; the planned amount of income should be consistent in terms of: a the total subsidies the last notice-) Minister of Finance granted the subsidy amounts overall and its individual parts, b) targeted subsidies from the State budget – with the decisions of administrators of budgetary amounts earmarked subsidies granted for the part;

2) in the column "Income (revenue minus returns)" is shown the amount should be consistent with the overall subsidy amounts and its individual parts supplied by the Minister of finance, and the amounts of targeted grants given by the administrators of part of the State budget, subject to the provisions of paragraph 2. 6;

3) in the column headed "revenue" is the amount of the subsidy, overall and targeted subsidies that were received into the bank account of the territorial self-government units during the reporting period.

5. Budget revenue made no note of duty for which separate rules do not provide for a footnote, in the column headed "Claims" to be shown in the amount of income realised on the basis of the analytical records to your current account is a sub-account of revenue and money units and paid by credit card.

6. in the annual reports of units of local Government shall show the amount of the grants received special, after deduction of repayments made up to 31 January of the year following the year for which the report shall be drawn up.

§ 4. 1. The report of the unit for implementation of the budget revenue plan: 1) budgetary units, municipalities, City County, counties and provinces, local and regional authorities and associations of local government units for January, February, April, may, July, August, October, November, and December-fill in the revenue planned and carried out;

2) budgetary units, counties and provinces, local and regional authorities and associations of local government units for March, June, September and year-fill columns: "Plan (after changes)", "Receivable", "Off", "revenue (revenue minus returns)", "revenue", "final Balance";

3) municipalities and City County for: March, June, September and year-fill columns: "Plan (after changes)", "Receivable", "Off", "revenue (revenue minus returns)", "revenue", "final Balance", "the effects of a reduction in tax rates for the reporting period calculated upper" effects of granted credits and exemptions ... "," the effects of the decision issued by the tax authority on the basis of the Act-tax, calculated for the reference period ".

2. the units of local Government shall draw up a summary report on the implementation of the plan of budget revenue, to the full extent of information resulting from the reports on the implementation of budget revenue plan unit.

Chapter 2 report of the Rb-27ZZ on the implementation of the statement of revenue associated with the implementation of the tasks of Government and other tasks assigned to the units of local government statutes § 5. Unit report shall be drawn up in accordance with the contents of the form in detail: title, chapter, article, specifying the origins of income; adding up the subject to amounts specified in sections.

§ 6. 1. In the reports of individual units directly implementing tasks: 1) in the column "Plan" shall be the amount resulting from the financial plan implement the task;

2) in the column headed "Charges" shall be the balance of the initial (the remaining duties to pay reduced by excess), plus the amount of the notes outstanding revenues, of which the time limit for payment for the financial year, after reduction of the amount of the write-down, with regard to § 3 paragraph 1. 5; If the amount of the overpayments and deductions exceeds the amount of the debt to be paid and footnotes, the difference is reported as a negative number;


3) in the column "total made Income" shall be made on the basis of the analytical records of income to your current account and budgetary units into units and paid by credit card;

4) in the column "Income passed" shall be transferred to the current account income Government entities; in a report for the FOURTH quarter shows the amount of income reported, taking into account the income provided by 5 of January of the year following the financial year;

5) in the appropriate columns of the final balance shall be receivable other payable including arrears (the remaining duties payable for payment expired) and excess (the amount overpaid);

6) unit that provides the task, weak local government unit, doesn't fill the column "Income deducted for units of local government".

2. the units of local Government shall, on the basis of individual reports, draw up a summary report in detail the report of the unit, except that the column: 1) "revenue deducted for units of local government" shows the income made payable to units of local Government on the basis of separate provisions. not constituting State budget revenues;

2) "revenue transferred to" show the amount of income reported on the current account is a sub-account administrator of budgetary grant relay portion of the income; in a report for the FOURTH quarter shows the amount of income reported, taking into account the income provided by 8 January of the year following the financial year in question.

3. the units of local Government shall, on the basis of the data reported in the reports of the unit, complementary to the report of the Rb-27ZZ show in the individual chapters of the amount of duty, arrears and overpayments, respectively, in part due to the State budget and in part due to the local government units under separate regulations.

4. Included in the report of the Rb-27ZZ in the column "deducted for units of local government," the amount of income should be reported in the same amount, in the report of the Rb-27S in the column "Income (revenue minus returns)" in the section "Income units of local Government relating to the implementation of the tasks of Government and other tasks assigned to the laws", with the exception of income under the Act on the maintenance fund to be shown only in part due to the municipality of creditor.

5. Reported in the report of the Rb-27ZZ in part B of the supplementary data charges, arrears and overpayment of income related to the implementation of the tasks of Government and other tasks of local government units, laws should be the same amount shown in the report of the Rb-27S, except income receivable under the law on maintenance fund.

§ 7. (repealed).

Chapter 3 report of the Rb-PDP with the implementation of the tax revenues of the municipality/City-County section 8. 1. In the reports of the implementation of the tax revenue data posted in the column headed "Implementation", concerning: 1) of revenue levied by tax authorities and transferred to units of local Government – should be consistent with the data those indicated in the column "Income" in the information made available in the Bulletin of public information on the personal page of the Office that supports the proper Minister of public financies section: public finances. The State budget;

2) income from local government units interests in income tax revenues from individuals, transmitted from the central State budget current account on the accounts of the relevant budgets of the units of local Government – should be consistent with the income as indicated in the column "Income (revenue minus returns)" report of the Rb-27S in respect of the implementation of the statement of revenue of the general budget units and units of local government.

2. the amounts of the individual income, shown in the column headed "Implementation" should be consistent with the sum of the equivalent to revenue paragraphs in all sections listed in the report of the Rb-27S in respect of the implementation of the statement of revenue of the general budget units and units of territorial self-government in the column "Income (revenue minus returns)", according to the provisions of the regulation.

3. the amounts relating to the effects of a reduction in tax rates for the top, the effects provided relief and exemptions, and the effects of the decision issued by the tax authority on the basis of the Act-tax calculated for the reporting period is shown in the appropriate columns of the report should be consistent with the corresponding to the same effects as indicated in the report of the Rb-27S in respect of the implementation of the statement of revenue of the general budget units and units of local governments, according to the provisions of the regulation.

4. Part of the Reason "fill the Government entities that report correct Rb-PDP.

Chapter 4 report of the Rb-28S with the implementation of local government budgetary spending budgetary unit plan/Government entities § 9. 1. the Unit Report shall be drawn up in detail: title, chapter, article; adding up the subject to amounts specified in sections.

2. reports shall be drawn up as follows: 1) in the column "Plan (after changes)" shows the data of planned expenditure;

2) in the column headed "engagement" shall be the amount resulting from the agreements, decisions and other provisions, which execution results in the need to make budgetary expenditure in the current year;

3) "Expenditure" shall be carried out on the basis of the expenditure cost accounting data for current account; monthly report for December and in the annual report in the column headed "Expenditure" shall be realised expenditure, including expenses, which have not expired at the end of the financial year and expenditure carried out under the Fund sołeckiego;

4) in the column "total Commitment" to be entered all undisputed outstanding commitments to the end of the reporting period;

5) in the column "Obligation payable" shall be the undertaking whose date of payment has passed before the end of the reporting period, and are neither past due nor cancelled, singling out commitments in previous years and commitments in the current year;

6) in the column "expenses, which have not expired at the end of the financial year" to be entered, the list of which the body representing government entities may establish in accordance with article 4. 263 paragraph 1. 2 of the Act on public finances; This column is filled only in the annual report;

7) in the column headed "Expenditure implemented as part of the sołeckiego Fund" shall be expenditure referred to in the Act of 21 February 2014, the regular Fund (OJ item 301, as amended); This column is filled only in the annual report.

3. It is accepted that in exceptional circumstances, independent of the units, objectionable and recognition of current accounts show, introducing 4990 symbol instead of a paragraph; improper load shows a record of regular and adequate recognition of the Bill-as a negative number. The improper transfers of appropriations should be clarified and settled in the next reporting period.

4. the concept of financial expenditure defined in article. 236 paragraph 1. 4 of the Act on public finances.

5. budgetary Units, municipalities, City County, counties and provinces, local and regional authorities and associations of local government units the Unit reports on the implementation of budgetary spending plan for January, February, April, may, July, August, October, November and December are filled in respect of expenditures planned and carried out.

§ 10. Units of local Government shall draw up a summary report on the implementation of the plan of budgetary expenditure, to the full extent of information resulting from the reports of the implementation of the budgetary plan unit, including budgetary expenditure related to the implementation of the tasks of Government and other tasks assigned to the unit of local government laws.

Chapter 5 report of the Rb-28NWS with the implementation of local government expenditure budgetary unit plan/Government entities which have not expired at the end of the financial year, § 11. 1. The report of the unit for implementation of the plan for expenses, which have not expired at the end of the financial year shall be drawn up in detail: title, chapter, article; adding up the subject to amounts specified in sections.

2. reports shall be drawn up as follows: 1) in the column "Plan" shall be determined by the body representing government entities a financial plan referred to in article 2. 263 paragraph 1. 5 of the Act on public finances;

2) in the column "Expenses" shall be realised expenditure on account account of the measures on the expenditure that does not expire.

3. the data in the reports is reported according to the classification of the current budget for the year in which the plan was accepted by the body representing government entities.

§ 12. Units of local Government shall draw up a summary report on the implementation of the plan for expenses, which have not expired at the end of the financial year, to the full extent of information resulting from the individual reports received from implementing units, which have not expired at the end of the financial year.

Chapter 6 report of the Rb-NDS of surplus/deficit sub-central § 13. The report of surplus/deficit Government entities: 1) revenue: a) in the column "Plan (after changes)"-should be consistent with data reported in the column "Plan (after changes)" report on the implementation of budget revenue plan, b) in the column headed "Implementation" should be consistent with data reported in the column "Income (revenue minus returns)" report on the implementation of budget revenue plan;


2) expenditure-should be consistent with the data from the report on the implementation of the plan of budgetary expenditure;

3) surplus/deficit-is the difference between total revenue and total expenditure;

4) data on the revenues and expenses of local government units on the side of the plan should be consistent with the budget plan adopted by a body representing government entities at the end of the reporting period;

5) the execution side of income: a) loans and advances-contain total amounts for individual titles and should be consistent with the data resulting from the accounting devices for a given reporting period. In the row for "loans and advances" also has operations involving securities, whose marketability is limited, b) repayments of loans, securities, privatisation of assets – should be consistent with the revenue carried out resulting from the accounting devices for a given reporting period, c) surplus from previous years is shown in the amounts obtained for the last years, also the amount of running to cover the deficit, d) free resources – shall be the amount of free resources referred to in article 1. 217 paragraph 1. 2 section 6 of the Act on public finances, including the amount of running to cover the deficit;

6) issues Government entities on the side of the implementation should be consistent with the expenditure carried out under accounting devices for the reporting period;

7) in the lines of the "other sources of income" and "other purposes" issues are to be included in the budget resolution source changes, not included in other rows of the report;

8) shows a revenues and expenses relating to the contracted and paid during the reporting period, loans and credits, referred to in article 1. paragraph 89. 1 section 1 of the Act on public finances.

§ 14. Report on the side of the plan should balance as follows: revenue plus revenue minus expenses minus issues equals zero, except that the Board shall have the right to be placed only on the revenue side plan implementation.

§ 15. 1. In part e. sub-central show revenue to cover the deficit, in accordance with article 4. 217 paragraph 1. 2 of the Act on public finances.

2. I, II and III quarter part e. fill only those government entities, in which the planned for the day, ending the reporting period the difference between income and expenditure is negative. At the end of the FOURTH quarter in part (E). with respect to the implementation of the plan and the columns fill the Government entities in which there was a planned or executed the budget deficit.

§ 16. In part F of the "complementary data to calculate the relationships referred to in article 1. 242 and 243 of the Act on public finances "units of local Government shall show the amount off and added to the relationship referred to in article 1. 242 and 243 of the Act on public finances: 1) in a row. "The total amount of the exemption from the relationship, referred to in article 14(2). paragraph 243. Public Finance Act "shall be the total amount of exclusions from the relationships referred to in article 1. paragraph 243. 1 of the law on public finances during the reporting period. from the beginning of the financial year until the last day of the reporting period;

2) in the row for the F11. "the amount of exemptions referred to in article 1. paragraph 243. 3 of the Act on public finances "shall be the amounts of the exemptions referred to in article 1. paragraph 243. 3 of the Act on public finances;

3 the F12 prompt). "the amount of exemptions referred to in article 1. paragraph 243. 3A of the Act on public finances "shall be the amounts of the exemptions referred to in article 1. paragraph 243. 3A of the Act on public finances;

4) in the row for the F13. "redemption of securities, repayment of credits and loans to pay off public health care facility independently inherited liabilities" shall be shown, in accordance with article 4. paragraph 36. 2 of the Act of 7 December 2012 to change certain laws in connection with the implementation of the budget bill, due to be paid during the financial year trade redemption of securities and the repayment of loans and advances, excluding interest on these obligations entered into by the local Government to pay off public health care facility independently inherited liabilities transformed on the principles laid down in the Act of 15 April 2011 on the medical activities (OJ of 2013. poz. 217);

5) in the row for the F14. "redemption bonds nominated in foreign currency issued in foreign markets from 1 January 2010" shall be shown, in accordance with article 4. 121A of the Act of 27 August 2009 – introductory provisions the law on public finance (OJ No 157, item 1241, as amended), the amount in respect of the redemption, issued before 1 January 2010 bonds nominated in foreign currency on the foreign capital markets, excluding interest payments on these bonds;

6) F2 prompt. "Therefore, the obligations of your collaborative by self-government, however, to pay for the financial year" shall be the amount of debts your collaborative context by self-government payable repayment and redemption in a given financial year subject to added to the total amount of the payment, in accordance with article 4. 244 of the Act on public finances during the reporting period. from the beginning of the financial year until the last day of the reporting period;

7) in the row for the F3. "The amount linked to the implementation of current expenditure referred to in article 1. 242 of the Act on public finances "shows the amount associated with the implementation of current expenditure involving measures referred to in article 1. 5 paragraph 1. 3 of the Act on public finances, where such measures have not been communicated to the financial year in question; the column "" fill units only in Report IV quarters;

8) in the row for the F4. "The amount of current expenditure incurred to pay off public health care facility independently inherited liabilities transformed on the principles laid down in the law on medical activity" shall be the amount of current expenditure incurred to pay off public health care facility independently inherited liabilities transformed on the principles laid down in the law on medical activity of which is not subject to financing contribution from the State budget.

Chapter 7 report of the Rb-30S of the implementation of the general financial betting financial plans § 17. 1. the Unit Report shall be drawn up in detail: title, chapter, article.

2. In the section "income": in the columns: "Plan", "execution" exhibits: 1) according to the paragraphs: (a)) revenue, b) grants (without grant funding targeted or subsidize the cost of the investment). The grants shall be reported on a net basis, i.e. excluding VAT. VAT settlement with the Office of the Revenue Commissioners shall be in two parts (D). the report;

2) in separate rows: a) "and 110"-the equivalent of depreciation on fixed assets and intangible assets received free of charge by the local company, as well as financial fixed assets and intangible assets, to finance local government financial undertaking which received the funds, b) "K-100"-other income not referred to in paragraphs of budgetary classification and other more resources (in particular: extraordinary income , change the status of products, assets received free of charge), (c)) "K 110 – State of net current assets at the beginning of the reporting period.

3. In the section b. "costs and other burdens" in columns: "Plan" and "execution" exhibits: 1) according to paragraphs-costs and other charges;

2) in separate rows: a) "100"-own funds reserved for investment, (b)) "and" 100-depreciation on fixed assets and intangible assets received free of charge by the local company, as well as financial fixed assets and intangible assets, to finance local government financial undertaking which received cash, c) "P 100" – a reduction in current assets, except as indicated in paragraphs of budgetary classification in particular: extraordinary loss, change products, aging inventories and remission, write-downs of receivables, d) "P" 110-income tax from legal persons, e) "P" 120-payment to the budget surplus, f) "P" 130-State of net current assets at the end of the reporting period, g) "T" 140-depreciation on fixed assets and intangible assets purchased from its own resources.

4. in section (C). must be shown at the beginning and end of the reporting period: 1) in a row in the 010-cash (including at the box office);

2) row in the 020-net duties IE. after deduction of claims of impairment charges;

3) in line 021 – the amount of impairment loss;

4) in a row in the non-evidenced by the amount of interest the updating 022 from import duties not paid in time;

5) line 023-NET duties payable;

6) line 030 – other current assets;

7) line 040 – commitments and other settlements by extracting from them a commitment to investment financed from: (a)) own resources (a row in 041), b) grants to finance the cost of funding or targeted investments (line 042), c) funds from other sources (line 043);

8) in a row in the 044-liabilities due and payable;

9) in a row in the State of the net current assets-070.

5. in section c. supplementary data relating to accounts receivable and commitments should be part of the duties and obligations of listed in rows in the 020 and 040:1) in a row in the 080-receivables from employees;

2) row in the 081-trade sales of goods and services;

3) in a row in the 090-salary obligations;


4) line 091-liability for social security contributions;

5) in a row in the 092-liability for contributions to FUS;

6) in a row in 093-liability for contributions to the Fund;

7) in a row in the 094-commitments for the purchase of goods and services.

6. In section D. "supplementary data" shows: 1) in part 1. "The financing of national investment financial undertaking": a) in the column "the Plan"-planned capital expenditure and sources of their funding, b) in the column "execution at the end of the reporting period:-investment expenditure incurred since the beginning of the year to the end of the reporting period, is the source from which they are financed capital expenditure, is the status of the investment commitments in respect of the activity of investment, is a State obligation to budget for the reimbursement of the grant, which was not used during the financial year;

2) in part 2. "Information about the settlement of the cash budget" – cash settlement with the budget for the period from 1 January to the end of the reporting period: a) in the row with 100-income tax from legal persons, (b)) on a line with 101-by virtue of the payment of the excess current assets, c) in a row with a 102-VAT from grants received the-specifying of payments made for the financial year in question for the preceding financial year and the advance payments for the financial year.

Chapter 8 report of the Rb-34S of the implementation of the revenue and expenditure account referred to in article 2. paragraph 223. Public Finance Act § 18. 1. the Unit Report shall be drawn up in detail: title, chapter, article; adding up the subject to amounts specified in sections.

2. In the section "Income" in the columns: "Plan" and "execution" exhibits: 1) in the detail section, chapter, section-properly planned and realized cash proceeds to split out the revenue;

2) in a separate line of the "K 150" cash on a separate account at the beginning of the reporting period.

3. In the section b. "Spending" columns: "Plan" and "execution" exhibits: 1) detail: section chapter paragraph is properly planned and incurred expenses;

2) in a separate poem "P 150" cash on a separate account at the end of the reporting period.

4. in section (C). must be shown at the beginning and end of the reporting period: 1) in a row in the 020-net duties IE. after deduction of claims of impairment charges;

2) row in 021-the amount of impairment loss;

3) in a row in the 022-evidenced by the amount of interest from updating the scope of the import duties not paid in time;

4) line 040 – commitment.

Chapter 9 report of the Rb-50 about grants/expenditure relating to the implementation of government tasks and other tasks of the units of local government laws § 19. 1. Units of local Government shall draw up a report by the administrators of the State budget, grants: detail of returning, chapter, paragraph; adding up the subject to amounts specified in sections.

2. The report of the Rb-50 shall be made separately for: 1) grants;

2).

3. In the report referred to in paragraph 1. 2, paragraph 1, shall be shown in the column: 1) "Plan (after changes)"-resulting from the financial plan, the amount of income allocated from the State budget contribution;

2) "execution"-the amount of the grants received. in a report for the FOURTH quarter after taking into account of repayments made up to 31 January of the year following the financial year in question.

4. In the report referred to in paragraph 1. 2, point 2, shall be shown in the column: 1) "Plan (after changes)"-the planned expenditure for government administration tasks and other tasks delegated to units of local government laws-financed with grants, referred to in paragraph 1. 3, paragraph 1;

2) "execution" – made in any given year, expenditure of the contribution referred to in paragraph 1. 3 point 2; in cases where pursuant to separate provisions of government entities implement the tasks of State administration and other tasks commissioned to finance laws which receive grants intended for the reimbursement of expenditure, data relating to expenditure, other than those referred to above, shall be shown in the data.

5. Organizational units, directly performing administration tasks and other tasks delegated to regional or local unit acts, shall draw up a report spending 50 Rb-unit in detail mentioned in paragraph 1. 1 the management of the territorial self-government units and pass them.

6. City of the County shall draw up a separate report of the Rb-50 for municipal and county roads.

7. In cases where pursuant to separate provisions of the task from the scope of the Government is carried out by government entities on the basis of agreements with the other units of local government, it shall draw up a report to the transmitting and receiving grants.

§ 20. The boards of units of local Government shall draw up a report about 50 Rb-unit grants and summary report Rb-50 of expenditure and transfer them to the administrators of the transferor.

§ 21. (repealed).

Chapter 10 the report of Rb-ST on the State of the funds to bank accounts of government entities § 22. 1. In the annual reports shall state funds on the account of the budget of the Government entities on the basis of the evidence, in accordance with the provisions of the Bank's accounts.

2. under "Information on the State of the funds to bank accounts of government entities" shows like cash in the account of the measures on the expenditure that does not expire on the basis of the evidence, in accordance with the provisions of the Bank's accounts.

Chapter 11 Determining the completeness and the accuracy of the reports, § 23. 1. in order to ensure that the control data on storage media in the reports of both the volume of revenue and expenditure of the budget, use the control numbers to be calculated as the sum of symbols: chapter, chapter and paragraphs within each section. Control number shall be shown in the column headed "Article" in this poem, in which the total amount is given.

2. For Rb-30S and Rb-34S control numbers must be applied, calculated as the sum of symbols: chapter, chapter and paragraphs.

3. To determine the completeness of the summary reports are drawn up according to the managerial departments.

4. Folding sets of reports should contain the page numbering of the individual report forms.

§ 24. 1. in the event of irregularities being found in complex monthly reports of Rb-27S and Rb-28S for January, November and December the corrections of these reports will not be forwarded to the Ministry of finance. The correct data, account shall be taken, respectively, in the reports drawn up by the next reporting period.

2. in the event of irregularities being found in complex reports: 1) monthly Rb-27S and Rb-28S (March, June, September);

2) quarterly Rb-NDS, Rb-30S, Rb-34S (I, II, III quarters), Rb-28NWS (first quarter) the data shall be corrected within a time limit to draw up a report for the next reporting period.

3. The correction of data in quarterly reports (IV quarters)-NDS Rb, Rb-30S, Rb-34S and annual Rb-27S, Rb-28S, Rb-PDP and Rb-ST units of local Government shall transmit to the competent regional Chamber of Audit Board no later than 30 June of the year following the financial year, subject to the provisions of paragraph 2. 4.4. Correction of annual report of Rb-PDP and the reasons for it and the annual report of the Rb-27S, only to the data covered by the report, Rb-PDP Government entities make up to 5 years from the end of the financial year preceding the year of irregularities.

5. Correction of the data in the reports of the Rb-27ZZ and Rb-50 (I, II and III quarters) for the previous reporting periods, respectively, shall be taken into account in the reports to be drawn up for the current reporting period.

6. Correction of the data in the reports of the Rb-27ZZ and Rb-50 for IV quarter units of local Government shall notify the administrators of the State budget funds and grants to the competent transmitting the Regional Chamber of Audit Board no later than 25 April of the year following the financial year in question.

7. Adjustment of the reports referred to in paragraph 1. 2-4, units of local Government shall notify the regional boards of Auditors within 5 days from the date of the irregularities.

8. Correction of the reports referred to in paragraph 1. 2-4, received from the local government units, the CRCs shall communicate to the Ministry of Finance within 5 working days from the date of receipt.

Chapter 12 transmission of reports in the form of an electronic document to § 25. 1. the local Government shall transmit files reports to the Regional Chamber of audit in the form of an electronic document using the application indicated in the Bulletin of public information on the personal page of the Office that supports the proper Minister of public financies.

2. The report of the Rb-Rb and 27ZZ-50 a unit of local Government shall communicate in the form of an electronic document to the administrator of the State budget grants relay using an application referred to in paragraph 1. 1.3. The data structure passed to an application referred to in paragraph 1. 1, shall be published in the Bulletin of public information on the personal page of the Office that supports the proper Minister of public financies.

4. The report of the Rb-50 for the FOURTH quarters of local government units managers sends email box podawczą of the Supreme Chamber of control.

Annex 40. [REPORTING MANUAL Rb-WSa And Rb-WSb STRUCTURAL Expenditure]

Annex No. 40


REPORTING MANUAL Rb-WSa and Rb-WSb STRUCTURAL expenditure § 1. 1. the body shall draw up a report on structural expenditure incurred from national public funds.

2. structural Expenditure is national public expenditure incurred in the areas of intervention of the structural funds in connection with the implementation of the operation and the objectives (e.g., project, action, task), as defined and described in the regulation of the Minister of Finance issued on the basis of article. paragraph 39. 4 paragraph 2 of the law on public finances.

3. for structural expenditure includes expenditure constituting national public contribution for the implementation of projects co-financed by the structural funds, i.e.. European regional development fund and the European Social Fund and the Cohesion Fund, as well as expenses incurred for the execution of projects financed exclusively from national sources corresponding to category codes and areas of intervention of the structural funds.

4. national public resources which are at the disposal of the units: budget, own resources, grants, loans, and other loans (e.g. the measures obtained from the issue of securities, revenues from privatization of State assets and the assets of the unit of local government, donations, collected on separate accounts, etc.).

§ 2. 1. The report of the Rb-WSa and Rb-WSb divides expenses according to thematic areas (e.g.. I. research and technological development (r & TD), innovation and entrepreneurship, (II). INFORMATION SOCIETY, III. TRANSPORT, etc.) and codes from the priority topics (e.g. 01 r & TD Activities in research centres, railway, Road 23, 16 regional, local, etc.) the classification category of the intervention of the funds, indicating structural expenditure.

2. For the calculation of structural expenditure actually incurred expenses should be unit during the reporting period, documented paid an invoice or any other equivalent document, an accountant. This does not include any kind of penalties, fines, interest on arrears and expenses that can be recovered (returned to the unit in accordance with the applicable regulations). value added tax (VAT).

3. in the case of funded tasks involving funds from the structural funds and the cohesion fund an expenditure which is not refundable, regardless of when the refund will occur. Should however show the expenditure incurred in part representing the public contribution to the national (the national co-financing).

4. in order to eliminate multiple counting of the same by different units must be consolidated report. without taking into account the financial resources flows: 1) internal (within a unit and its subordinate organizational units and supervised);

2) wewnątrzsektorowych (between the public finance sector).

For example: 1) transfer of national public funding for the implementation of the tasks of the organizational unit or supervised is the flow of financial resources within the unit, and not the expense associated with the implementation of the task. The expenditure of these funds shows the report separate organizational unit, which carries out the task;

2) transfer of national public funds on the task carried out by another unit of the sector is the flow of funds between the units of the public finance sector. Outlook should be indicated solely by the entity that has taken the job.

5. In the event of a transfer of national public funds by a classified to the sector of public finances on the task carried out in the areas of intervention of the structural funds by the niezaliczoną to the sector of public finances, the flow of funds is transmitting, which measures expenditure shall be shown in the report, subject to paragraphs 4 and 6.

6. The units included in the public finance sector, which shall communicate the measures for the implementation of tasks financed with the participation of funds from the structural funds and the Cohesion Fund, the national public contribution transferred to the tasks carried out by the final beneficiaries, non-public finance sector, as well as our own structural expenditure.

7. the body shall draw up a report, consolidated total/aggregate covering the expenses of its own units and the expenditure incurred by organizational units and supervised by the reports not shown.

8. At the same time, the body is given at the end of the form, in the report entitled "the number of individual reports covered by the report the total/bulk"-the number of individual statements included in the report.

§ 3. To extract the structural expenditure of expenditure incurred during the reporting period, the entity shall carry out the additional structural expenditure records, pursuant to the provisions contained in the regulations issued on the basis of the article. 17. 40 paragraph 1. 4 (1) (a). and the Act on public finances. Keeping this record will make it possible to determine the amount of expenditure incurred for structural objectives.

§ 4. 1. The report of the Rb-WSa shall draw up the units listed in § 4 paragraph 5 of regulation.

2. The report of the Rb-WSa shall be drawn up in the spreadsheet and submit to email customer podawczą box; model form annexed to the regulation, No 31 is public information Bulletin on the Ministry Office that supports the proper Minister of public financies section: public finances. The State budget.

3. the organizational units and supervised by government entities shall communicate no later than March 31 after the reporting period the Unit report Rb-WSa the competent body, which shall draw up a consolidated report.

4. units committed to draw up reports on a consolidated basis shall provide electronic report bulk mailbox podawczą Ministry of finance no later than April 30, after the end of the reporting period.

5. In the title of the message from the sent a report you need to put the contents of the corresponding territorial unit given the symbol by the main statistical office in accordance with the following formula: RbWSa_rrrr_JST_kw_kms_kg where: yyyy-means full year for which you have submitted the report, kw-code for the province, kms-specific code city county or district Admin, kg-the code for the municipality (unmarked unit type) examples : 1) Marszałkowskie Agencies. RbWSa_2015_JST_14 (Marshal of Mazowieckie province), 2) city of the County. RbWSa_2015_JST_14_65 (city of London), 3) Of capital. RbWSa_2015_JST_14_32 (Warsaw West County), 4) of the municipality. RbWSa_2015_JST_14_32_06 (Ozarow Mazowiecki).

§ 5. 1. The report of the Rb-WSb shall draw up the units listed in § 4 paragraph 6 of regulation.

2. The report of the Rb-WSb shall be drawn up in the regional level, by typing in the part number/State in conformity with the budgetary classification and number of territorial symbols in accordance with the main statistical office. Spend organizational units, units established and supervised, and the funds transferred to the non-public finance-sector units to carry out tasks in accordance with the areas of intervention of the structural funds, should be recognised in the consolidated statements of total with of unit that eventually realizes the Outlook.

3. the administrators of the parts of the budget are in the first column, no part of the consistent with the budgetary classification.

4. if expenditure were carried out only in some provinces, you must fill in the remaining lines of the figure "0".

5. The report of the Rb-WSb shall be drawn up in the spreadsheet and submit to email customer podawczą box; model form annexed No 32 of regulation, there is a public information bulletin on the Ministry Office that supports the proper Minister of public financies section: public finances. The State budget.

6. Units of the public finance sector entities and supervised by them shall transmit the report to the unit Rb-WSb competent body to 31 March after the end of the reporting year. The authorising officer shall be the State budget the second degree shall dysponentowi part of the budget report of the consolidated total within April 15 after the end of the reporting period. The authorising officer shall forward to the budgetary part of the email inbox podawczą Ministry of finance report on consolidated total in the provincial (regional) until April 30, after the end of the reporting year.

7. In the title of the message from the sent reports you need to put different content depending on the type of unit: 1) Resort: RbWSb_rrrr_res_nr parts (eg. The Ministry of finance types in the title: RbWSb_2015_res_19) 2) State RbWSb_rrrr_woj_nr State (for example, Masovian Voivodeship enters in the title: RbWSb_2015_woj_14) 3) FINISH: RbWSb_rrrr_sko_nr sko (eg. SKO in Warsaw, you type in the title: RbWSb_2015_sko_01) § 6. 1. Where it is necessary to lodge corrections unit entered on the report below the table of employees ' contact details, the word "correction No ... of ..." in capital letters.

2. Adjustment of aggregate and consolidated accounts shall be drawn up in total for the year of the report and the model shall be made in an electronic mailbox podawczą Ministry of finance until 30 April, after a year in which the adjustments.

Annex 41. [FINANCIAL REPORTING STATEMENT OBLIGATIONS FOR STATE CONTRACTS, PUBLIC-PRIVATE PARTNERSHIPS]

See Appendix 41 BUDGET REPORTING STATEMENT obligations for State CONTRACTS, public-private partnerships


§ 1. 1. The report of the Rb-of-State contracts obligation PPP public-private partnership is the report of a statistical distribution. The basis for its preparation is carrying reconciled and pozabilansowa (commitment).

2. The report of the Rb-of-State contracts obligation PPP public-private partnership consists of the table: "report on the State of the obligations arising from the contracts of public-private partnerships".

3. in the event of a change of the facts in the accounts or, in the case of an error in a previously submitted report, the unit is required to promptly draw up and forward to parent correction reports which do not correspond to the actual forms.

§ 2. 1. In the report of the Rb-with-PPP should be shown the value of commitments and expenditure (contracted or incurred and planned) arising out of the contracts of public-private partnerships (in thousands of dollars), broken down into: 1) nominal value niewymagalnych obligations under the public-private partnership agreements at the end of the reporting period is understood as the amount of total liabilities niewymagalnych a public body known at the end of the reporting period, in respect of contracts of public-private partnerships, to the end of the term of these contracts , 2) the aggregate nominal value of niewymagalnych obligations under the public-private partnership agreements fall to pay for the financial year in question is understood as the amount of total liabilities niewymagalnych a public body, estimated to achieve by the end of the current financial year, 3) the nominal amount of the maturing liabilities in respect of the public-private partnership agreements at the end of the reporting period is understood as the amount of the total outstanding obligations of a public body, at the end of the reporting period , 4) the value of the expenditure arising from commitments made in the reporting period in respect of contracts of public-private partnerships (expenditure) is understood as the amount of the total expenditure of a public body, made for the implementation of public-private partnership agreement during the reporting period, 5) the value of the total expenditure resulting from obligations arising from contracts of public-private partnerships (expenditure) is understood as the total amount of the expenditure arising from the obligations of a public body, made for the implementation of public-private partnership agreement since the beginning of its validity until the end of the reporting period , 6) expenditure arising from the obligations of the public-private partnership contracts planned for the next reporting period (expenditure) is understood as the amount of the total expenditure of a public body, to bear on the implementation of the agreement on public-private partnerships in the next reporting period, 7) the value of the expenditure arising from the obligations of the public-private partnership contracts planned for the following financial year (expenditure) is understood as the amount of the total expenditure of a public body, to bear on the implementation of the agreement on public-private partnerships in the next financial year , 8) the nominal value of the obligations under the public-private partnership agreements entered into during the reporting period is understood as the amount of the total obligations of the public body, at the end of the reporting period arising from the public-private partnership agreements concluded during the reporting period (increase of ppp contracts), the end of the term of those agreements, 9) value of contract obligations of public-private partnership planned to be committed in the next financial year is understood as the total amount of the obligations of a public body arising from contracts of public-private partnership planned to sign in the next financial year (planned increase of ppp contracts in the next financial year), 10) the value of the contracts, obligations of public-private partnerships in the State-government debt is understood as the amount of the obligations of a public body under the public-private partnership contracts assigned by the public body, at the end of the reporting period, the national debt – to national or foreign private partner.

2. the commitments become receivable in respect of contracts, public-private partnerships include both the obligations arising from the obligation to pay. own contribution to ppp projects, as well as the payment of remuneration for the private partner (both concepts are defined in the law on public-private partnerships), whose due date has not yet expired. Payable liabilities shall be construed as the value of all non-commitments for debtor payments expired and which have not been, nor barred or remitted. This category does not include interest on arrears from ww. commitments.

3. the classification of the impact of the obligations arising from the contracts of public-private partnerships at the national level of the public debt, defined in article. 18A of the law of 19 December 2008 on public-private partnerships (OJ of 2009 No 19, item 100, as amended).

§ 3. In the subject are presented obligations to the private partners who are entrepreneurs or foreign entrepreneurs with whom contracts have been concluded a public-private partnership on the basis of the law on public-private partnerships referred to in § 2 paragraph 1. 3:1) private partners, an entrepreneur within the meaning of the provisions on freedom of economic activity;

2) foreign private partners are entrepreneurs within the meaning of the law of the country of registration and meet the conditions to carry out on the territory of the Republic of Poland economic activity.

§ 4. Rb PPP-report on the State of the contract obligations of public-private partnerships is submitted within one month after the end of the quarter on email box podawczą of the Ministry of finance and the Central Statistical Office.

§ 5. The report of the Rb-with-PPP shall be drawn up in a spreadsheet; a pattern is a form on the website of the Ministry of finance in the http://www.mf.gov.pl/: > public finances > > budgetary Reporting the State budget.

Annex 42. [TIME LIMITS FOR THE TRANSMISSION OF REPORTS AND CUSTOMER STATEMENTS IN REGARD TO THE BUDGET OF THE MEMBER STATE]

Annex No 42 DATES for REPORTING and CUSTOMER statements in TERMS of the STATE BUDGET is a genus of transmitting report of the report of the unit receiving the report deadline for handing over of the report after the reporting period not later 1) 1 2 3 4 a. monthly Statements 1) Rb-23, Rb-29, Rb-29, Rb-28NW-administrators of the State budget funds of the third degree-administrators of the State budget of the second degree or administrators of budget section 10 dni2)-administrators of the State budget measures the second degree-administrators of budgetary dni2 15 parts)-administrators of the parts of the budget (with the exception of the administrator part 77)- Ministry of Finance – Department of State budget *) 20 dni2) 2) Rb-23B-customs Chamber is maintained by part 19 – duties part 77 10 dni2)-part of the authorising officer 19-Ministry of Finance-Treasury Department 20 dni2) 3) Rb-23A, Rb-27-customs Chamber is maintained by parts dni2 77 12) 4) Rb-24 Rb-27 with the implementation of the budget of the State income-tax authorities-Treasury Chamber of 12 dni2)-Treasury Chamber of Commerce – the authorising officer shall part 77 18 dni2) 5) Rb-27-77 parts holder-Ministry of finance-the Department of State budget *) 28 dni2) 6) Rb-26 Programs , Rb-28NW programs – administrators of State budget of the third degree-administrators of the State budget of the second degree or administrators of budget section 10 dni2)-administrators of the State budget measures the second degree-administrators of budgetary dni2 15 parts)-administrators of budgetary parts-Ministry of Finance – Department of the paying authority *) 20 dni2) 7) Rb-28 CAP Programs-State budget funds administrators of third degree-administrators of the State budget of the second degree or administrators of budget section 10 dni2)-administrators of the State budget measures the second degree-administrators of budgetary dni2 15 parts)-administrators of budgetary parts-Ministry of Finance – Department Payment institution *) 20 dni2) 8) Rb-FUS-President of the ZUS-Ministry of finance-Economic Policy Department 25 days 9) Rb-FER is the President of KRUS-Ministry of finance-Economic Policy Department 25 days kind of report transmitting the reports of the unit receiving the report deadline for transmission of the report after the reporting period not later 1) 1 2 3 4 B. Quarterly reports 1) Rb-23PL, Rb-27PL, Rb-28PL-facilities managers-administrators of budgetary part 15 days) 2) Rb-33-administrators of public funds (with the exception of the administrator of the Fund, Agency Stock) – the Ministry of Finance – Department of State budget *) 30 dni4) – President of agency Stock Fund-the proper minister of the economy of 25 dni4) is the proper minister of the economy – the Ministry of Finance – Department of State budget *) 30 dni4) – President of the Management Board PFRON-proper minister of social security dni4 25) – minister competent for Social Security-Ministry of finance-the Department of State budget *) 30 dni4) 3) Rb-34PL-facilities managers-administrators of budgetary part 15 days)


-budgetary portion of the authorising officer is the Ministry of Finance – Department of State budget *) 30 dni4) 4) Rb-35-managers of executive agencies-executive agencies supervising Ministers 25 dni4)-Ministers supervising the Executive agencies-Ministry of finance-the Department of State budget *) 30 dni4) 5) Rb-40-administrators of public funds (with the exception of the administrator of the Fund, Agency Stock) – the Ministry of Finance – Department of State budget *) 30 dni4) – President of agency Stock Fund-the proper minister of the economy of 25 dni4) is the proper minister of the economy – the Ministry of Finance – Department of State budget *) 30 dni4)-Chairman of the Board of the PFRON-minister of jurisdiction to on social security of 25 dni4) – minister competent for Social Security-Ministry of finance-the Department of State budget *) 30 dni4)-Steering executive agencies-executive agencies supervising Ministers 25 dni4)-Ministers supervising the Executive agencies-Ministry of finance-the Department of State budget *) 30 dni4)-the directors of the institutions the budgetary economy is the basic body functions dni4 25, the executing authority) is the executing authority of the founding body functions – the Ministry of Finance – Department of State budget *) 30 dni4) – President of the ZUS-Ministry of Finance-Treasury Department) 45 dni5) type of report transmitting the reports of the unit receiving the report the term forward reports after the reporting period not later 1) 1 2 3 4 6) Rb-50-administrators of budgetary parts-Ministry of finance-the Department of State budget *) 30 dni4) 7) Rb-70-administrators of the State budget funds of the third degree-administrators of the State budget of the second degree or administrators of budgetary parts 10 days – administrators of State budget funds the second degree-administrators of the budget part of the 16 days is steering the University public-administrators of the budget part of the 16 days-administrators of budgetary parts-Central Statistical Office 28 days – the Supreme Chamber of control (C). The annual reports 1) Rb-23 , Rb-29, Rb-29, Rb-28NW-administrators of the State budget funds of the third degree-administrators of the State budget of the second degree or administrators of budgetary part 2 lutego6)-administrators of the State budget measures the second degree-administrators of budgetary lutego7 10 parts)-administrators of the parts of the budget (with the exception of the administrator part 77) – the Ministry of Finance – Department of State budget *) 20 February 2) Rb-23B-customs Chamber is maintained by part 19 – the authorising officer shall part 77 2 February – the authorising officer shall part 19 – the Ministry of Finance – Department of State budget on February 20, 3) Rb-23A , Rb-27-customs duties-77 8 parts Chamber of Commerce February 4) Rb-24 Rb-27 with the implementation of the budget of the State income-tax authorities-Treasury Chamber of Commerce February 4-Chamber of fiscal-holder part 77 18 February 5) Rb-27-77 parts holder-Ministry of finance-the Department of State budget *) 8 March 6) Rb-29, Rb-Programs 28NW programs – administrators of State budget funds of the third degree-administrators of the State budget of the second degree or administrators of budgetary part 2 lutego6)-administrators of the State budget measures the second degree-administrators of budgetary lutego7 10 parts)-administrators of budgetary components-Ministry of finance- The Department of the paying authority *) 20 February 7) Rb-28 CAP Programs-State budget funds administrators of third degree-administrators of the State budget of the second degree or administrators of budgetary part 2 lutego6)-administrators of the State budget measures the second degree-administrators of budgetary lutego7 10 parts)-administrators of budgetary parts-Ministry of Finance – Department of the paying authority *) 20 February 8) Rb-23PL-administrators of budgetary parts-Ministry of finance-the Department of State budget February 28-1) in the case of the Supreme Chamber of control When the day of handing over of the report falls on a Saturday or a public holiday or non-working-the first working day following that day.

2) reports monthly for December-8 days later.

3) reports for the FOURTH quarter by 24 days later.

4) reports for 4TH quarters about 30 days later.

5) reports for 4TH quarters until April 5 next year.

6) State budget funds Administrators to relay on 16 February the following year.

7) administrators of State budget grants to relay on 18 February of the following year.

*) Data from the reports of the Ministry of Finance shall transmit to the Supreme Chamber of Control Annex 43. [TIME LIMITS FOR THE TRANSMISSION OF REPORTS AND CUSTOMER STATEMENTS IN REGARD TO THE BUDGET OF THE MEMBER STATE]

Annex No. 43 DATES for REPORTING and CUSTOMER statements in the STATE BUDGET for the type of report transmitting the reports of the unit receiving the report deadline for transmission of the report after the reporting period not later 1) 1 2 3 4 a. monthly Statements 1) Rb-27UE-holder part 87-Ministry of Finance – Department of the paying authority within 28 days – the Supreme Chamber of control 2) Rb-28UE-administrators of the State budget funds of the third degree-administrators of the State budget of the second degree or administrators of budget section 10 dni2)-administrators of the State budget measures the second degree-administrators part of the budget 15 dni2) is part of the Ministry of finance-budget administrators-Department of the paying authority *) 20 dni2) 3) Rb-28UE CAP-administrators of the State budget funds of the third degree-administrators of the State budget of the second degree or administrators of budget section 10 dni2)-administrators of the State budget measures the second degree-administrators of budgetary dni2 15 parts)-administrators of budgetary parts-Ministry of Finance – Department of the paying authority *) 20 dni2) b. annual reports 1) Rb-27UE-holder part 87-Ministry of Finance – Department of the paying authority on 2 March-Supreme Chamber of control 2) Rb-28UE-administrators of the State budget third degree-administrators of the State budget of the second degree or administrators of budgetary part of the February 5-administrators of the State budget measures the second degree-administrators of the budget part of the February 8 – administrators of budgetary parts-Ministry of Finance – Department of the paying authority *) 20 February 3) Rb-28UE CAP-administrators of the State budget funds of the third degree-administrators of the State budget of the second degree or administrators of budgetary part of the February 5-administrators of the State budget measures the second degree-administrators of the budget part of the February 8 – administrators of budgetary parts-Ministry of Finance – Department of the paying authority *) 20 February 1) in the case of When the day of transfer of the report falls on a Saturday or a public holiday or non-working-the first working day following that day.

2) reports monthly for December-8 days later.

*) Data from the reports of the Ministry of Finance shall transmit to the Supreme Chamber of Control Annex 44. [TIME LIMITS FOR THE TRANSMISSION OF REPORTS AND CUSTOMER STATEMENTS IN REGARD TO THE BUDGETS OF THE UNITS OF LOCAL GOVERNMENT]

Annex 44 REPORTING DEADLINES and CUSTOMER statements in REGARD to the BUDGETS of the UNITS of LOCAL GOVERNMENT type of report transmitting the report of the unit receiving the report deadline for transmission of the report after the reporting period not later 1) 1 2 3 4 a. Monthly Reports b. quarterly reports (I, II, III quarters) 1) Rb-NDS-boards of the territorial self-government units-CRCs CRCs days – 22 – the Ministry of Finance of 30 days 2) Rb-27ZZ-units directly implementing tasks-the boards of units of territorial self-government 8 days-managements units local government – administrators of supplying grants for 12 days-CRCs (note) 12 days 3) Rb-50-units directly implementing tasks-the boards of units of local Government 10 days – the boards of units of local government – administrators of supplying grants 14 days-CRCs (the message) 14 days 4) Rb-30S-local government budget bets-the boards of units of local Government 10 days – the boards of units of local government-CRCs CRCs days – 22 – the Ministry of Finance of 30 days 5) Rb-34S is a budgetary unit-local government units managers 10 days – managers local government units – CRCs CRCs days – 22 – the Ministry of Finance of 30 days (C) quarterly reports (for I, II quarter) 1) Rb-28NWS-budgetary units


-boards of units of local Government 10 days – the boards of units of local government-CRCs CRCs days – 22 – the Ministry of Finance of 30 days kind of report transmitting the reports of the unit receiving the report deadline for transmission of the report after the reporting period not later 1) 1 2 3 4 D quarterly report (IV quarters) 1) Rb-NDS-boards of the territorial self-government units-CRCs CRCs February 20--Ministry of Finance of 1 March 2) Rb-27ZZ-units directly implementing tasks-the boards of units of territorial self-government 31 January- the boards of the territorial self-government units-administrators of supplying grants February 10-CRCs (for news) on 10 February 3) Rb-50-units directly implementing tasks-the boards of units of territorial self-government January 31-local government units managers-administrators of supplying grants February 15-CRCs (News) February 15-a delegation of the Supreme Chamber of control (to) 15 February 4) Rb-30S-local government budget bets-the boards of units of local government administrations, local government units – 1-February 20-CRCs CRCs-Ministry of Finance of 1 March 5) RB-34S is a budgetary unit-local government units managers February 1 – the boards of local government units – February 20-CRCs CRCs – the Ministry of Finance on March 1, e. annual reports 1) Rb-27S, Rb-28S-budget unit-the boards of local government units 1 lutego3)-the boards of units of local government-February 20-CRCs CRCs-Ministry of Finance of 1 March 2) Rb-ST-boards of the territorial self-government units-CRCs CRCs February 20 – – the Ministry of Finance on March 1, 3) Rb-PDP-Mayor (Mayor , the Mayor of the city)-February 20-CRCs CRCs-Ministry of Finance of 1 March 1) in the case where the day of handing over of the report falls on a Saturday or a public holiday or non-working-the first working day following that day.

2) Unit Report Rb-27S Government entities (as individuals and as the budgetary authority) is about 11 days longer.

3 unit) report Rb-27S Government entities (as individuals and as the budgetary authority) – about 18 days longer.

[1] § 8 paragraph 1. the following 2 determined by § 1 point 2 of the Decree of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

[2] § 11 (1). 1 added determined by § 1 section 3 of the regulation of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

(3) section 11 (1). the following 2 determined by § 1 section 3 of the regulation of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

[4] see Appendix 1 in the wording set by § 1 section 5 of the regulation of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

[5] see Appendix 3 added determined by point 6 of section 1 of the regulation of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

[6] see Appendix 14 added determined by point 7 of section 1 of the regulation of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

[7] see Appendix 28 added fixed by section 1 of section 9 of the regulation of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

[8] see Appendix following 37 set by § 1 section 10 of the regulation of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

[9] see Appendix following 38 set by § 1 section 11 of the regulation of the Minister of Finance dated 29 September 2015. amending Regulation on budgetary reporting (OJ item 1511). The amendment entered into force on 1 January 2016 and shall apply for the first time to reports for reporting periods beginning on or after 1 January 2016.

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