The Act Of 27 August 2009. Public Finance

Original Language Title: USTAWA z dnia 27 sierpnia 2009 r. o finansach publicznych

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

ACT

of 27 August 2009

on public finances

SECTION I

Public finance rules

Chapter 1

General provisions

Article 1. [ Substantive Scope] The Act shall specify:

1) the scope and principles of operation and the organisation of budgetary units and local government establishments;

2) the scope and principles of operation of executive agencies, budgetary economy institutions and state special-purpose funds;

3) the rules of operation of public finance sector units in the field of financial economy;

4) the rules and mode of control of the processes involved in the collection and distribution of public funds and the management of the swords;

5. the rules governing public debt management and prudential and sanatory procedures;

6. the rules and procedure for drawing up and adopting the multiannual financial plan of the State;

7) the rules and mode of development and the adoption of a multiannual financial forecast of the local government unit;

8) the rules and mode of drawing up the state budget in the task-making system;

9) the scope and the specificity and the principles and mode of planning, enactments and implementation of the state budget and budgets of local government units;

10) the specific rules of accounting, planning and reporting in the public finance sector;

11) the principles of the management of public funds coming from the budget of the European Union and from other foreign sources;

12) the principles of management control and internal audit, and the coordination of management control and internal audit in the public finance sector units.

Article 2. [ Definitions] Whenever there is a law in the law:

1) the Minister of Finance, which is understood by the Minister responsible for the budget, the Minister responsible for public finance and the Minister responsible for financial institutions;

2) the management of local government units-this is also understood by the mayor, the mayor or the president of the city;

(3) a task-based arrangement, which shall be understood by a statement of the expenditure of the State budget or of the costs of the public finance sector unit drawn up according to state functions, which shall mean the various areas of State action, and:

(a) budget tasks grouping expenditure by objective,

(b) budget subtasks grouping activities to meet the objectives of the task under which the sub-tasks have been extracted

-together with a description of the objectives of those tasks and sub-tasks, as well as with the underlying and target measures of the degree of achievement of the objectives of the State's activities, meaning a valuable, quantitative or descriptive indication of the underlying and target level of the effects of the incurred inputs;

4) separate statutes-it is understood by this Act other than this Act and the Budget Act;

(5) European measures-this is understood by the measures referred to in Article 4 (5). 5 par. 3 points 1, 2, 4 and 5a-5c;

6) non-governmental organisations-this is understood by the NGOs and the entities mentioned in the article. 3 para. 3 of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer (Dz. U. of 2010 No 234, pos. 1536, as of late. zm.);

(7) an entity in the department shall be understood by that body of a public finance sector subordinate to the minister to the head of a specific government or a supervised government or a public finance sector unit serving the authority of the body concerned a minister who is or supervised by a particular government department;

(8) the disposal of the budgetary component shall be understood by the unit managers and the bodies referred to in Article 4 (1). 139 (1) 2, the competent ministers, the managers of central offices, the voters and the managers of the state organisational units referred to in art. 114 par. 3 point 2, with parts of the state budget.

Article 3. [ Collecting and disposing of public funds] Public finances shall include processes related to the collection of public funds and their disposal, in particular:

1) the collection of revenue and public revenue;

(2) expenditure on public funds;

3) financing of the borrowing needs of the state budget;

4) the commitment of involving public funds;

5. management of public funds;

6) management of the public debt;

7. settlement with the budget of the European Union.

Article 4. [ Scope of application of the law] 1. The provisions of the Act shall apply to:

1) units of the public finance sector;

2. other entities to the extent that they use or dispose of public funds.

2. The provisions concerning local government units shall apply mutatis mutandis to metropolitan compounds and associations of communes and powiats.

Chapter 2

Public resources, the surplus and the deficit of the public finance sector

Article 5. [ Public resources] 1. Public measures are:

1. public revenue;

2) measures coming from the budget of the European Union and non-reimbursable funds from the assistance provided by the Member States of the European Free Trade Agreement (EFTA);

3. non-reimbursable foreign sources, other than those mentioned in point 2;

4) the revenues of the state budget and budgets of local government units and other entities of the public finance sector originating:

(a) from the sale of securities,

b) from the privatization of the assets of the State Treasury and the assets of local government units,

(c) the repayments of loans and loans granted from public funds,

(d) on loans and loans received,

(e) from other financial operations;

5. the revenues of the public sector units from their activities and from other sources.

(1a) To the revenue of the budget of the State referred to in paragraph 1. Point 4 (e) shall also include the funds transferred from the deposit accounts of the Minister of Finance referred to in Article 4 (1) (e) of the Financial Regulation. 83a, on the other accounts of the Minister of Finance.

2. The public income shall be:

1) public tributes, which include: taxes, levies, fees, contributions from the profits of SOEs and one-person companies of the State Treasury and state banks, as well as other cash benefits, which the obligation to bear on behalf of Whereas the State, the local government units, the State special-purpose funds and other units of the public finance sector are the result of separate laws;

2) other revenue of the state budget, local government units, and other entities of the public finance sector due on the basis of separate laws or international agreements;

3) proceeds from the sale of products and services provided by the units of the public finance sector;

4) income from the property of entities of the public finance sector, to which they include in particular:

(a) receipts from rental contracts, leases and other contracts of a similar nature,

(b) interest on funds in bank accounts,

(c) interest on loans granted and securities held,

(d) dividends on holdings of property rights;

5) declines, records and donations in the form of money in favour of public-sector entities;

6. damages due to public finances in the public sector;

7) the amounts obtained by units of the public finance sector in respect of the guarantees and guarantees provided;

8) income from the sale of assets, goods and rights, not constituting revenue within the meaning of the mouth. 1 point 4 (a) a and b.

3. To the measures referred to in paragraph. 1 point 2, one of the following:

1. the appropriations from the Structural Funds, the Cohesion Fund, the European Fisheries Fund and the European Maritime and Fisheries Fund, with the exception of the measures referred to in point 5 (1) (a) (a) (a) (a) (d) of the EC a and b;

(2) non-reimbursable appropriations from the assistance provided by the Member States of the European Free Trade Agreement (EFTA), with the exception of the measures referred to in point 5 (1) (a) of the EC Treaty. c and d:

(a) the Norwegian Financial Mechanism,

(b) the Financial Mechanism of the European Economic Area,

(c) the Swiss-Polish Cooperation Programme;

3. the appropriations for the implementation of the pre-accession programmes and the Transition Measures Programme;

(4) measures for the implementation of the common agricultural policy;

5. the means to be implemented:

(a) programmes within the framework of the European Territorial Cooperation objective,

(b) the programmes referred to in Regulation (EC) No 1638/2006 of the European Parliament and of the Council of 24 October 2006. laying down general provisions on the establishment of the European Neighbourhood and Partnership Instrument (Dz. Urz. EU L 310, 09.11.2006, p. 1) and the programmes of the European Neighbourhood Instrument,

(c) The Norwegian Financial Mechanism 2004-2009,

(d) the Financial Mechanism of the European Economic Area 2004-2009;

(5a) appropriations for the implementation of the YEI;

5b) measures of the European Aid Fund Most Needy;

5c) the measures taken from the CEF referred to in Regulation (EU) No 1316/2013 of the European Parliament and of the Council of 11 December 2013. establishing the Connecting Europe Facility, amending Regulation (EU) No 913/2010 and repealing Regulations (EC) No 680/2007 and (EC) No 67/2010 (Dz. Urz. EU L 348, 20.12.2013, p. 129, z Late. zm.);

6. other measures.

4. The Council of Ministers may define, by means of a regulation, public funds not included in the measures referred to in paragraph 1. 3 point 6, and the time limit within which those measures should be disbursed, taking into account the source of their origin, destination and beneficiaries of these measures.

5. (repealed).

Article 6. [ Purpose of public funds] 1. Public resources shall be allocated to:

1) public expenditure;

2) public celebrations, including the commemoration of the state budget and the budgets of local government units.

2. Public talks are:

1) repayment of loans received and loans;

2. buyout of securities;

3) granted loans and loans;

4) payments resulting from separate laws, the source of which is the proceeds from the privatization of the assets of the State Treasury;

5) other financial operations related to the management of public debt and liquidity;

6) payments related to the shares of the Treasury in the international financial institutions.

Article 7. [ Surplus and deficit of the public finance sector] 1. The positive difference between public revenues and public expenditure, fixed for the trading period, is the surplus of the public finance sector, and the negative difference is the deficit of the public finances sector.

2. Public revenue and public expenditure and the surplus or deficit of the public finance sector shall be determined after the elimination of financial flows between the units of that sector.

Chapter 3

Public finance units

Article 8. [ The legal form of public finance units and the legal basis for their creation] 1. Entities of the public finance sector are created in the forms set out in this chapter.

2. Entities of the public finance sector may be created on the basis of this Act or on the basis of separate laws.

Article 9. [ Entities entitled to co-create the public finance sector] The public finance sector consists of:

1) bodies of public authority, including government administration bodies, state control authorities and law enforcement, and courts and tribunals;

2) units of local government and their associations;

(2a) metropolitan compounds;

3. budgetary units;

4. local government budget establishments;

5. executive agencies;

6. institutions of the budgetary economy;

7. State special-purpose funds;

8) the Social Insurance Institution and the funds managed by it and the Agricultural Social Insurance Fund and the funds managed by the President of the Agricultural Social Insurance Fund;

9) the National Health Fund;

10) self-contained public health care establishments;

11. public HEIs;

12) Polish Academy of Sciences and organizational units created by it;

13) state and local government institutions of culture;

14) other state or self-government legal persons established on the basis of separate laws to perform public tasks, with the exclusion of enterprises, research institutes, banks and commercial law companies.

Article 10. [ Principles of financial economy] 1. Budgetary units, local government budget establishments, executive agencies, budgetary management and state funds shall apply the financial management rules laid down in this Act.

2. To the units of the public finance sector referred to in art. Paragraphs 8 to 14, acting on the basis of the separate laws on which the provisions of this Law are based, shall apply mutatis mutandis.

Article 11. [ Budget Units] 1. The budgetary units are the organisational units of the public finance sector without legal personality covering their expenditure directly from the budget, and the collected income shall be discharged into the account of the state budget revenue respectively. or the budget of the local government unit.

2. The budgetary unit shall act on the basis of the statutes specifying in particular its name, seat and object of activity.

3. The basis of the financial economy of the budgetary unit is the revenue and expenditure plan, hereinafter referred to as the "budgetary plan of the budgetary unit".

Article 11a. [ Revenue collected by specific state budget units on a separate bank account] 1. State budget units for which the body is the body of the state administration, operating as defined in the Act of 7 September 1991. o system of education (Dz. U. of 2004 Nr 256, pos. 2572, as of late. zm.) collect on the separate income account earned:

1) from the succession, transcripts and donations in the form of money to the budget unit;

2) for damages and payments for lost or damaged property that is on the board of directors or the use of the budget unit;

3) from activities which go beyond the scope of the basic activities, as defined in the statutes, consisting, inter alia, of providing services, including training and information services;

4) from examination fees, for issuing certificates and certificates, as well as for checking qualifications;

5) for the payment for the board and accommodation of pupils and youth in the burials and internships, incurred by the parents or guardians;

6) from the direct payments and other payments applied within the framework of the common agricultural policy of the European Union, received on the basis of separate provisions.

2. Decisions to establish the account referred to in paragraph 1, take the managers of the state budget units, after obtaining the consent of the school's authority.

3. Revenue from the budgetary units referred to in paragraph 3. 1, are intended for:

1) financing of current and property expenditure;

2) the objectives indicated by the donor;

3) renovation or rebuilding of property in the case of obtaining income from the title mentioned in the paragraph. 1 point 2.

4. Revenue as referred to in paragraph 1 1, together with interest may not be allocated to the financing of personal remuneration.

Article 12. [ Creation, merger and liquidation of budget units] 1. The budget units shall, subject to separate laws, create, combine and liquidate:

1) ministers, central government managers, voyeurists and other bodies acting on the basis of separate laws-state budget units;

2) bodies constituting the units of local government-municipal, district or voivodship budget units.

2. By creating a budgetary unit, the body referred to in paragraph 2. 1, grants its statutes, unless separate laws stipulate otherwise, and determines the property transferred to that entity in the management board.

3. When seeing the budgetary unit, the body referred to in paragraph 1 shall be notified to the competent authority of the European Union. 1, specifies the purpose of the property contained in the Board of the Company, subject to the paragraph. 7. In the case of a State budget unit, the decision to pass this property shall be taken in agreement with the Minister responsible for the Treasury.

4. Subject to paragraph. 7, receivables and liquidated liabilities:

(1) the State budget unit, shall be taken over by the authority which has taken the decision on liquidation;

2) a municipal, district or provincial budget unit-takes over the office of the appropriate local government unit.

5. Paragraph Recipe 3 shall apply mutatis mutandis to the mergers of budget units.

6. When seeing the budgetary unit, the body referred to in paragraph 1 shall be provided. 1, may decide to set up an entity with a different organisational and legal form.

7. In the case referred to in paragraph. 6, the authority may also decide to take over the receivables and liabilities of the liquidated budget unit by the newly created entity.

Article 13. [ Establishment of the budget unit by the Prime Minister] 1. The President of the Council of Ministers may set up a budget unit carrying out tasks for the government administration.

2. The President of the Council of Ministers, creating the budgetary unit referred to in the paragraph. 1, determine the scope of the tasks it will carry out.

3. The budgetary unit referred to in paragraph 3. 1, shall be subject to the President of the Council of Ministers or to the Minister or Head of the Central Office indicated by him.

4. Rules of Art. 12 (1) 2-7 shall apply mutatis mutandis.

Article 14. [ Tasks carried out by local government budget establishments] Tasks of own local government units in the scope of:

1) the housing and management of the utility premises,

2) roads, streets, bridges, squares and traffic organizations,

3) water supply and water supply, sewerage, disposal and treatment of municipal wastewater, maintenance of cleanliness and order and sanitation, landfill and disposal of municipal waste, electricity and heat supply, and gas,

4) local collective transport,

5) fairs and market halls,

6) communal greenery and revelations,

7) physical culture and sport, including the maintenance of recreational areas and sports facilities,

7a) social assistance, vocational and social reintegration and the rehabilitation of professional and social disabled persons,

8. to maintain different exotic and national animals, including in particular the keeping of animals at risk of extinking animals, in order to protect them outside the natural place of occurrence,

9) cemeteries

-may be carried out by local government establishments.

Article 15. [ Local Government Budget Office] 1. The self-government budgetary facility shall perform the tasks, covering the cost of its activities from own revenue, subject to the paragraph. 3 and 4.

2. The basis of the financial economy of the self-government budget establishment is the annual financial plan covering the revenues, including the grants from the budget of the local government unit, costs and other charges, the state of the financial resources, the state of receivables and commitments for the beginning and end of the period and the settlement with the budget of the local government unit.

3. The local government budget may receive from the budget of the local government unit:

(1) grants in question;

(2) targeted grants for ongoing tasks financed by the measures referred to in Article 3 (2) (b) of the EC 5 par. 1 points 2 and 3;

3) subsidies aimed at financing or financing the costs of carrying out investments.

4. To the extent specified in the separate statutes, the local government may receive a subjective grant.

5. A one-off grant from the budget of the local government unit for the first equipment in the financial resources may be granted to the newly created local government budget establishment.

6. Grants for the local government budget establishment, excluding the grants referred to in paragraph. Points 2 and 3 of this Article shall not exceed 50% of the cost of its activities.

7. The local government shall pay up to the budget of the local government unit the surplus of the financial surplus, fixed at the end of the reporting period, unless the body constituting the local authority decides otherwise.

8. In the financial plan of the local government budget plant may be made changes during the year in case of realization higher than planned revenues and costs, provided that this does not result in a reduction of the contributions to the budget of the self-government unit territorial or increase of the grant from the budget of the local government unit.

Article 16. [ Establishment, merger and liquidation of the local budget units] 1. The body constituting the units of local government creates, links, transforms into a different form of organizational and legal entities and liquidates the local government.

2. By creating a local government establishment, the body constituting the units of local government shall specify:

1. the name and seat of the establishment;

2) the subject matter of its activities;

3. sources of the plant's own revenue;

(4) the state of the plant's equipment and the assets transferred to the undertaking in use;

5. the time-limits and the way in which the advance payments of the surplus of the turnover of the plant to the budget of the local government unit and the manner and timing of the annual accounts and payments to the budget are to be determined.

3. By taking into account the local government, the body constituting the local government shall determine the purpose of the property contained in the use of the establishment.

4. Paragraph Recipe 3 shall apply mutatis mutandis to the merger of the local budget establishments.

5. The training of the local government of the budget plant in another organisational and legal form must be wound up in advance.

6. The receivables and obligations of the liquidated self-government budget plant shall be taken over by the body which decided to liquidate, subject to the paragraph. 7.

7. The claims and obligations of the local government of the liquidated budgetary authority to transform into a different organisational and legal form takes over the created entity.

Article 17. [ Delegation] 1. The Minister of Finance shall determine, by means of a regulation, the way the financial economy of the budgetary units and the local budgetary units are conducted, and in particular:

1) the manner and mode of drawing up financial plans,

2) how to make changes to the financial plans of budget units and to approve these changes,

3) the mode of collection of revenue and expenditure of state budget units,

4. the method of determining the surplus of the turnover of the local budget establishments

-taking into account the need to respect the principles of deliberate and cost-effective expenditure and transparency, transparency and timely implementation of tasks.

2. The Minister of Finance, by issuing the regulation referred to in the paragraph. 1, will take into account the specificities of the business units subordinate to the Minister of National Defence, the Minister for Internal Affairs, the Head of the Internal Security Agency, the Head of the Intelligence Agency and the Head of the Central Bureau of the Bureau of National Security and Security Office. Anti-corruption, organizational units of the Prison Service, and organizational units operating outside the borders of the Republic of Poland.

Article 18. [ Runtime Agency] The executive agency is a state legal person created on the basis of a separate law for the implementation of the tasks of the state.

Article 19. [ Rules of operation of the executive agency] 1. The rules of operation of the executive agency shall be determined by the law referred to in art. 18, and the statutes.

2. The Council of Ministers may lay down, by means of a regulation, the requirements to be met by the statutes of an executive agency in order to ensure the uniform and transparent organisation of the internal executive agencies in institutional terms.

Article 20. [ Financial economy of the executive agency] The executive agency shall conduct the financial economy in accordance with the rules laid down in this Act and in the law referred to in Article. 18.

Article 21. [ Annual financial plan of the executive agency] 1. The basis of the financial economy of the executive agency is the annual financial plan, comprising:

1) income from operations;

2) grants from the state budget;

3. cost statement:

(a) functioning of the executive agency

(b) the implementation of statutory tasks, detailing the costs of carrying out these tasks by other entities

-detailing the remuneration and the premiums charged on them, the interest payments resulting from the commitments entered into and the purchase of goods and services;

4) the financial result;

(5) appropriations for property expenditure;

(6) measures granted to other entities;

7. the status of receivables and liabilities at the beginning and end of the year

8) the state of cash at the beginning and end of the year.

2. The draft annual financial plan of the executive agency shall be determined by the competent authority in agreement with the Minister for the supervision of the executive agency. After approval by the Minister of the supervising supervision, the project is transferred to the Minister of Finance, in the manner and time limits laid down in the provisions concerning the work on the draft budget bill.

3. Within the framework of the draft financial plan, the revenue and expenditure plan of the executive agency shall be drawn up at the time when they are paid.

4. In the plan of revenue and expenditure of the executive agency the planned expenditure should not be higher than the planned revenue. The planned expenditure may exceed the planned revenue with the consent of the minister supervising the executive agency, issued in agreement with the Minister of Finance.

5. In the financial plan of an executive agency, changes in revenues and expenses may be made after obtaining the consent of the minister supervising the agency, issued after obtaining the opinion of the Sejm of the committee responsible for the affairs of the budget, subject to the paragraph. 6. The Minister of Finance shall immediately notify the Minister of Finance of the changes.

6. Changes to the financial plan of an executive agency shall not result in an increase in the agency's commitments or deterioration of the Agency's planned financial result, unless otherwise provided for in separate laws.

7. The executive agency may receive grants from the state budget, to the extent specified in the separate statutes.

(8) The executive agency may enter into commitments for the duration of the task in excess of the financial year, if the expenditure necessary for the servicing of the undertaking is included in the annual financial plan.

9. The restriction referred to in paragraph 1. 6, does not concern the increase in the financial plan of the executive agency for obtaining a loan from the State budget for the financing of the Common Agricultural Policy.

(10) The Council of Ministers may define, by regulation, the way in which the financial economy of the executive agencies is to be carried out with a view to ensuring the uniformity of the rules for the financing of executive agencies and the observance of the rules transparency.

Article 22. [ Payment to the Budget of the State of the surplus achieved by the executive agencies] 1. The executive agency shall pay annually to the state budget, on the account of the current income of the state budget unit serving the minister exercising supervision over that agency, the surplus of financial resources fixed at the end of the year, remaining after regulating tax obligations, subject to paragraph 3.

2. The surge referred to in paragraph 2 1, the executive agency shall forward immediately after the settlement of the obligations due from the reporting period, but not later than 30 June of the year following the year in which the surplus was established.

3. In particularly justified cases resulting from the need to ensure the smooth and full execution of the tasks of the executive agency, the Council of Ministers may, at the request of the minister supervising the executive agency, give consent, in the form of a resolution, on the non-payment of the surplus referred to in paragraph 1. 1.

4. The Minister for the supervision of the executive agency in consultation with the Minister of Finance will determine, by regulation, the way of establishing the surplus, taking into account the need to ensure continuity of financing of the agency's tasks, making investments necessary for the task of the State and having regard to the sources of financing of the tasks carried out by the Agency.

Article 23. [ Budgetary authority] 1. The institution of the budgetary economy is a unit of public finance sector created for the execution of public tasks, which:

1) the separate tasks are performed by the payer;

2) cover the costs of its activities and the obligation to receive revenues.

2. The institution of the budgetary economy may be created by:

1) the minister or the Head of the Chancellery of the Prime Minister, with the consent of the Council of Ministers, granted at his request;

2) the body or manager of the entity referred to in art. 139 (1) 2, as the body performing the functions of the founding body.

3. The body or head of the unit referred to in paragraph. Article 2 (2), on the establishment of a budgetary economy institution, shall inform the Prime Minister.

4. In the request referred to in paragraph. 2 pt. 1, minister or Head of the Chancellery of the Prime Minister shall determine:

1) the body of the government administration performing the functions of the founding body;

2. the subject of the basic activity;

3. revenue sources;

4) the purpose of profit.

5. The institution of the budgetary economy shall obtain legal personality from the moment of entry into the National Court Register.

Article 24. [ Annual financial plan of the institution of the budgetary economy] 1. The institution of the budgetary economy may receive grants from the state budget for the implementation of public tasks, if the separate laws so constitute.

(1a) The institution of the budgetary economy may obtain revenue from interest on free funds transferred to the deposit referred to in Article 3 (1) of the Financial Regulation. 48 (1) 2.

2. The financial economy of the institutions of the budgetary economy shall be the annual financial plan, comprising:

1) income from operations;

2) grants from the state budget;

3. cost statement:

(a) the functioning of the budgetary authority

b) the implementation of the extracted tasks

-detailing the remuneration and the premiums charged on them, the interest payments resulting from the commitments entered into and the purchase of goods and services;

(4) resources for property expenditure;

5) the financial result;

6. the state of receivables and liabilities at the beginning and end of the year

7) the state of cash at the beginning and end of the year.

3. Costs of the institutions of the budgetary economy may be incurred only in the framework of the revenue received, taking into account the possibility of using cash from previous periods, remaining at the disposal of the budgetary economy institution.

4. The newly created institution of the budgetary economy may be granted a one-off grant for the first equipment in a rotary measure.

5. In the financial plan of the budgetary economy institutions may be made changes in revenues and costs during the financial year after obtaining the consent of the body performing the functions of the founding body, with that that they may not cause an increase in the grant from the state budget and the deterioration of the planned financial result. The Minister of Finance shall immediately notify the Minister of Finance of the changes.

6. With the consent of the body performing the functions of the founding authority, issued in agreement with the Minister of Finance, during the financial year may be made changes of the financial plan consisting in the increase of costs over the planned revenues, however, no more than the cash from previous periods, remaining at the disposal of the budgetary economy institution.

Article 25. [ Purpose of the property of the budgetary authority after its liquidation] 1. When seeing the institution of the budgetary economy, the body performing the functions of the founding body shall determine, in agreement with the Minister responsible for the Treasury, the purpose of the property of the institution.

2. The receivables and liabilities of the liquidated budgetary economy institution shall be taken over by the body performing the functions of the founding body.

3. Receivables and obligations of the institution of the budgetary economy liquidated in order to transform into a different organisational and legal form acquires the created entity.

4. Paragraph Recipe 3 shall apply mutatis mutandis to the merging of the budgetary economy institutions.

Article 26. [ The Statute of the Budgetary Economic Institutions] 1. The institution of the budgetary economy shall act on the basis of the statutes given by the body performing the functions of the founding body.

2. The statutes of the budgetary economy shall specify in particular:

1. the name and seat of the institution;

2) the subject of the core business of this institution;

3) the sources of obtaining the revenue of the institution;

4) the mode and principles of making changes to the statutes of this institution;

5. the state of the equipment in the rotary measures and the assets transferred to that institution;

(6) the rules for the conduct of activities other than those of the basic one, if that institution carries out such activities.

3. The internal organisation of the budgetary economy shall be determined by the organisational rules of the Director of the budgetary economy.

Article 27. [ Director of the budgetary authority] 1. The Director of the budgetary economy shall appoint and dismiss the body performing the functions of the founding body.

2. The tasks of the Director of the budgetary economy shall be:

1. management of the budgetary authority;

2) representing the institutions of the budgetary economy outside;

3) preparation and setting up of the organisational regulations of the institutions of the budgetary economy;

4) preparation of the draft annual financial plan;

5) preparation of the annual accounts of the budgetary economy institutions;

6) preparation of an annual report on the activities of the budgetary economy institutions, the scope of which is defined by art. 49 (1) 2 and 3 of the Act of 29 September 1994. of accounting (Dz. U. of 2013 r. items 330, of late. zm.).

3. The draft of the annual financial plan shall be transferred to the executing authority of the functions of the constituent body, in accordance with the procedure and time-limits laid down in the provisions concerning the work on the draft budget law.

Article 28. [ Budgetary property of the budgetary economy] 1. The institution of the budgetary economy shall be self-hosting, guided by the principle of efficiency of its use.

2. To the property of the budgetary economy, may consist of:

1) transferred to the property of the property;

2) property constituting equipment provided by the body performing the functions of the founding body in the form of use;

3) property acquired from its own resources.

3. The institution of the budgetary economy in order to make a commitment exceeding 30% of annual revenues is required to obtain the consent of the body performing the functions of the founding body.

4. The institution of the budgetary economy may dispose of fixed assets. Disposal (rental, leasing, lending) of assets may take place only on the basis specified by the authority exercising the functions of the constituent body, taking into account the provisions on the real estate economy.

5. The value of the assets of the budgetary economy shall reflect the Fund of the budgetary economy.

6. The Fund of the institutions of the budgetary economy shall increase or decrease by the amount of changes in the property resulting from:

1) updating the valuation of fixed assets on the basis of separate regulations;

2. (repealed);

3) the merging and division of the budgetary economy institutions on the basis of the closing balances of the divided or the combined units.

7. (repealed).

(8) The institution of the budgetary economy shall establish a net profit for the purpose of:

1) financing of investments;

2) net loss coverage.

Article 29. [ State special-purpose fund] 1. The State special-purpose fund is created on the basis of a separate law.

2. The revenues of the State Customs Fund come from public funds, and the costs are incurred for the implementation of the extracted state tasks.

3. The State special-purpose fund does not have legal personality.

4. The State Customs Fund shall be the separate bank account held by the Minister designated by the Fund or other body designated by that Act.

5. The state funds shall not include funds whose sole source of income, excluding interest on the bank account and donations, is a subsidy from the state budget.

6. The basis of the financial economy of the State special-purpose fund is the annual financial plan.

7. From the funds of the State Fund may be granted loans to the units of local government, if the Act forming the fund so provides.

(8) The costs of the State special-purpose fund may be covered only within the financial resources available covering current revenues, including grants from the State budget and the remnants of the funds from previous periods.

9. In the financial plan of the State special-purpose reserve, changes may be made to increase the forecast revenues and cost accordingly.

10. Changes to the financial plan of the State Customs Fund may not result in increased subsidies from the state budget.

(11) If a State special-purpose fund has liabilities, including loans, the increase in revenues is earmarked in the first place by the repayment of the earmarked amount.

(12) The changes in the amount of the revenue and the cost of the State fund covered by the financial plan shall be effected by the Minister or by the authority with the Fund, respectively, after obtaining the consent of the Minister of Finance and the opinion of the Sejm of the committee responsible for the budget.

Article 30. [ State and local government legal persons] 1. State and self-government legal persons are created on the basis of separate laws.

2. The basis of the financial economy of the state and local legal persons is the financial plan.

3. The financial plans of the state and local legal persons shall be drawn up in accordance with the laws on their creation, taking into account the provisions of this Act.

4. Projects of financial plans of the state legal persons referred to in art. 9 point 14, shall be transmitted to the Minister of Finance in accordance with the procedures and time limits laid down in the provisions concerning the work on the draft budget law.

Article 31. [ Financial plans of state and local legal persons] The units referred to in Article 30 par. 1, extract in the financial plans:

1) income from operations;

2) grants from the state budget or budgets of local government units;

3) costs, including:

(a) the remuneration and the premiums charged to them,

(b) interest payments arising from the commitments entered into,

(c) purchase of goods and services;

(4) resources for property expenditure;

(5) measures granted to other entities;

6. the state of receivables and liabilities at the beginning and end of the year

7) the state of cash at the beginning and end of the year.

Article 32. [ Financial plans in the Task Force] Executive agencies, budgetary management institutions, sovereign customs funds and public legal persons referred to in Article 4. Article 9 (14), draw up financial plans in the Task Force for the financial year and two more years.

Chapter 4

Openness and transparency of public finances

Article 33. [ Publicity of the economy of public funds] 1. The economy of public funds shall be public.

2. The provision of the paragraph. 1 shall not apply to public funds, the origin or destination of which has been classified as classified information on the basis of separate provisions or if it is due to international agreements.

Article 34. [ Implementation of the principle of transparency of the management of public funds] 1. The principle of transparency of the management of public funds shall be implemented by:

1) the transparency of the budgetary debate in the Sejm and the Senate and budgetary debates in the bodies constituting the local government units;

2) the publicity of the debate on the report on the implementation of the state budget in the Sejm and the debates on reports on the implementation of the budgets of local government units;

3) make public the following:

(a) the amounts of grants to be granted from the State budget and budgets of local government units,

(b) the amounts of the grants awarded by the national special-purpose funds,

(c) collective data on public finances,

(d) information on the implementation of the State budget for monthly periods;

4) the publicity of the debate on the draft resolution on the multiannual financial forecast of the local government unit;

5. to make public the public finances of public information concerning:

(a) the scope of the tasks or services performed or provided by the entity and the amount of public resources allocated to their implementation,

(b) the rules and conditions for the provision of services to righ

(c) the rules for the payment of services rendered;

6. providing the councillor of a given local government unit with access to:

(a) accounting and probing documents, in accordance with the accounting and personal data protection rules,

(b) information on the results of the audits carried out,

(c) reports on implementation of the audit plan for the previous year;

7) the provision by the National Health Fund of information on income and costs and of the healthcare providers with which the Fund has concluded agreements, the scope of the agreements and the way the price is to be determined ordered benefits;

8) making public the list of entities outside the public finance sector public finances granted by public funds to which the subsidy was granted, to finance the task or loan, or to which it was decommitted, the claim of a public finance sector entity;

9) provide annual reports on the finances and activities of the organisational units belonging to the public finance sector;

10) taking, in public and imitation, the resolution of the executive body of the local government unit concerning the management of public funds;

11) make public the content of business plans, reports on implementation of business plans, and statements of the state of management control referred to in art. 70.

2. The Minister of Finance shall make public a report on the implementation of the Budget Act adopted by the Council of Ministers.

Article 35. [ Contractual clauses for the exclusion of public funding of public funds] Contractual clauses concerning the exclusion of disclosure on the basis of the business secrets in contracts concluded by entities of the public finance sector or other entities, provided that the contractual obligation is carried out or intended to the implementation of public funds is considered to be non-reserved, excluding technical, technological, organisational or other information with economic value, within the meaning of the provisions on combating unfair competition for which the entrepreneur has taken the necessary measures to to keep them secret, or where a public finance unit demonstrates that the information is a business secret, on the grounds that it requires substantial public interest or an important interest in the State.

Article 36. [ Information to be made available to the public] 1. The Minister of Finance shall make public summary data concerning:

(1) the total financial operations of the public finance sector, including in particular revenue and expenditure, revenue and revenue, commitments and receivables, guarantees and guarantees;

2) implementation of the state budget for monthly periods, including the amount of the deficit or surplus.

2. The Minister of Finance shall make public within the time limit referred to in art. 38, information covering the list of guarantors and guarantees provided by the Treasury, indicating the legal and natural persons and organisational units without legal personality to which these guarantees and guarantees concern.

3. The Director of the Tax Chamber announces in the voivodship an official list of legal and natural persons and organisational units without legal personality, who have been subject to tax arrears, interest on arrears or by pro-longlation charges in an amount exceeding 5000 PLN, together with an indication of the amount of the amounts decommitted and the reasons for the write-off.

4. The publication of the list referred to in paragraph 4. 3, does not violate the provisions on treasury secrecy.

5. The authorities issuing decisions on the cancellation of the non-tax receivables of the state budget referred to in art. 60, provide quarterly information on the award of the proceedings to the public in a generally accessible place until the end of the month following the end of the quarter.

6. The Minister of Finance shall determine, by regulation, the method of fixing the amounts decommitted and the date of publication of the list referred to in paragraph 1. 3, as well as the authorities required to communicate to the Director of the Treasury the data enabling the list to be drawn up and the time limit to be transmitted, taking into account the types of entities to which the information relates.

Article 37. [ Information obligation of the administrative board of the local government unit] 1. The Management Board of the Local Government Unit shall make public on the following date:

1) by the end of the month following the end of the quarter-quarterly information on the implementation of the budget of the local government unit, including the amount of the deficit or the surplus, and of the awarded non-tax fiscal receivables, of which Article 60;

2) referred to in art. 38-information covering:

(a) the data relating to the implementation of the budget of the local government unit in the previous financial year, including the amount of the deficit or the surplus,

(b) the amount of the funds used referred to in Article 5 par. 1 point 2,

(c) the amount of the obligations referred to in Article 72 par. 1 point 4,

(d) the amounts of grants received from the budgets of local government units and the amounts of grants awarded to other bodies of local government,

(e) the list of guarantees and guarantees granted, with the statement of the entities whose guarantees and guarantees concern,

(f) a list of legal and natural persons and organisational units which do not have legal personality, to whom, in respect of taxes or fees, relief, deferrals, redemptions or payments have been granted in excess of a total amount of PLN 500, including an indication of the amount of the amounts decommitted and the reasons for redemption,

(g) a list of legal and natural persons and organisational units which do not have legal personality, which have been granted public aid.

2. The publication of the list referred to in paragraph 2 shall be made public. 1 point 2 (f) shall be without prejudice to the provisions on treasury secrecy.

Article 38. [ Information advertised by the Minister of Finance] The Minister of Finance announces, by the deadline of 31 May of the following year, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski":

1) the amount and relationship of gross domestic product:

(a) State government debt,

(b) the Treasury's debt,

(c) undemanding obligations under the guarantees and guarantees provided by the State Treasury,

2) the amount of unrequireed liabilities under the guarantees and guarantees provided by the public finance sector entities

-as at the end of the financial year.

Article 38a. [ The date of publication of the information by the Minister of Finance] The Minister of Finance announces, by the deadline of 31 May of the following year, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski":

1) the amount determined as a result of the conversion of the amount of the sovereign public debt, declared in accordance with art. 38, for the Polish currency using the arithmetic mean of the average rates of each foreign currency announced by the National Bank of Poland and in force on the working days of the financial year for which it is announced, the arithmetic mean of the average rate of the average rates of each foreign currency relationship referred to in art. 38 point 1 (a),

(2) the amount of the free appropriations to finance the borrowing needs of the State budget in the following financial year,

3. the amount calculated as the difference of the amount referred to in point 1 and the amount referred to in point 2,

4. the ratio of the amount referred to in point 3 to the gross domestic product

-as at the end of the financial year.

Article 38b. [ Nominal score announcement] The President of the Central Statistical Office announces, in the form of a communication, in the Official Gazette of the Republic of Poland "Monitor Polski", by the date of 16 April:

1) the nominal result of the general government in accordance with Article 4 (1) of the general government. 7 of Council Regulation (EC) No 479/2009 of 25 May 2009. on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community (Dz. Urz. EU L 145 of 10.06.2009, s. 1, from late. zm.), hereinafter referred to as the "nominal result", for the last four years;

2) the total dynamics of gross domestic product value at constant prices for the last six years.

Article 38c. [ Announcement of the costs of the pension reform] The President of the Social Insurance Institution announces, in the form of a communication, in the Official Journal of the Republic of Poland "Monitor Polski", by the date of 16 April, the amount of the costs of the pension reform indicated in the regulation of the Parliament European and Council (EU) No 1175/2011 of 16 November 2011 amending Council Regulation (EC) No 1466/97 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies (Dz. Urz. EU L 306, 23.11.2011, s. 12) for the last four years.

Article 39. [ Classification of revenue and public expenditure] 1. Public revenue, public expenditure and revenue referred to in art. 5 par. Article 1 (5), and the measures referred to in Article 1 (5) thereof, 5 par. Points 2 and 3 shall be classified, subject to paragraph 1. 2, according to:

1) departments and chapters-defining the type of activity;

(2) paragraphs-determining the type of income, income or expenditure and the measures referred to in Article 4 (2) (a) of the ECB. 5 par. 1 points 2 and 3.

(2) Public expenditure shall also be classified according to the additional classification determining the structural expenditure codes.

3. Revenue as referred to in art. 5 par. 1 point 4, and the commemoration referred to in Article 4. 6 para. 2, shall be classified in accordance with paragraphs determining the source of the income or the nature of the disgeming.

4. The Minister of Finance will determine, by means of a regulation:

1) a detailed classification of the income, expenses, revenues and comedies and the measures referred to in art. 5 par. 1 points 2 and 3, taking into account the Polish Classification of Activities;

(2) the detailed classification of the structural expenditure referred to in paragraph 2. 2, taking into account the need to identify structural expenditure incurred by entities in the public finance sector.

5. The Minister of Finance may specify in the regulation referred to in the paragraph. Article 4 (1), the classification of expenditure in greater detail than that referred to in paragraph 1. 1 for internal and external security tasks, taking into account the specificity of the units performing tasks in that range.

Article 40. [ Accounting of units of public finance sector] 1. The units of the public finance sector shall carry out accounting in accordance with the accounting regulations, taking into account the principles set out in this Act.

2. Plans of accounts for the state budget, budgets of local government units, budget units, local budget units, state special-purpose funds, and state budget units located outside the borders The Republic of Poland should take into account that:

1. revenue and expenditure shall be recognised at the time of payment, irrespective of the annual budget to which it relates;

2. it shall also include all stages of the accounts prior to payment of revenue and expenditure, and in terms of expenditure and costs, including the involvement of the measures;

3. interest on late payment shall be calculated and shall be recorded no later than at the end of each quarter;

4. the valuation of the assets and liabilities denominated in foreign currency shall be carried out no later than the end of the quarter.

3. Specific accounting rules for the units referred to in paragraph. 2, they concern:

1) records of the implementation of the budget;

2) records of the implementation of the budget in the Task Force;

3) the records of permanent assets constituting the property of the State Treasury or local government units;

4) valuation of individual assets and liabilities;

5) the preparation of the financial statements and the recipients of these reports.

4. The Minister of Finance will determine:

1. by means of regulations:

(a) the specific accounting rules referred to in paragraph 1. 3, and the plans of the accounts referred to in paragraph. 2,

(b) accounting rules and account plans for the tax authorities of local government units,

2) by order-accounting rules and account plans for tax authorities subordinate to the Minister of Finance, in terms of collection and settlement of taxes, fees, contributions from the profit of state-owned enterprises, one-person companies of the State Treasury, and state banks, as well as other non-tax budget receivables, to which the collection, determination or determination are entitled tax authorities

-having regard to the need to ensure transparency of account plans and the nature of the activities carried out by those entities

Article 41. [ Report on the process of collecting public funds and their disposal] 1. Entities of the public finance sector shall draw up reports on the implementation of the processes referred to in art. 3.

2. The Minister of Finance, after consulting the President of the Central Statistical Office, shall determine, by means of a regulation:

1) the types, forms, terms and methods of drawing up the reports:

(a) from the implementation of the budgets of local government units,

(b) on the implementation of financial plans of budget units

(c) from the revenue and expenditure on the accounts referred to in Article 163 and Art. 223,

(d) on the implementation of the financial plans of the budgetary establishments

(e) from implementation of the financial plans of the executive

(f) on the implementation of the financial plans of the budgetary authority

(g) from the implementation of the financial plans of the State-related

(h) the state of financial resources in the bank accounts of local government units,

(i) from the implementation of the financial plans of the Social Insurance Institution,

(j) of the structural expenditure incurred by the financial sector units;

2. units required to draw up the individual reports referred to in point 1 and the recipients of those reports;

3) the types and rules for drawing up reports on obligations under public-private partnership agreements concluded on the basis of separate laws by entities of the public finance sector.

3. The Minister of Finance may, by way of regulation, specify the list of budgetary tasks grouping the expenditure by objective, as well as the detailed terms and time limits for the disposal of the information materials referred to in the Article by the authorising officers. 182 (1) 6, taking into account the property of the entities and the authorising officers carrying out the budgetary tasks and the scope of the tasks concerned.

4. The Minister of Finance shall determine, by means of regulations, types, forms, time limits and ways of drawing up by state budget units, sovereign customs funds, executive agencies, budgetary and public entities of the country legal as referred to in Article 9 point 14, reports on the implementation of the financial plans in the Task Force.

5. The Minister of Finance, after consulting the President of the Central Statistical Office, shall determine, by means of a regulation:

1) the types, forms, terms and modalities of the preparation by the financial sector entities of the public accounts of the total financial operations, in particular as regards receivables and liabilities, including sovereign public debt and granted guarantees and guarantees;

2) the recipients of the reports referred to in point 1.

6. The Minister of Finance, by issuing the regulations referred to in the paragraph. 2, 4 and 5, will take into account the need to specify the model forms of the reports and the degree of detail of the data enabling the public to make public the information referred to in Article 4 (1). 36 ust. 1 and in Art. Article 38 (1), and the drawing-up of information on the implementation of the State budget.

7. The President of the Central Statistical Office shall collect and process the data and draw up a summary report on the reports set out in the regulation issued on the basis of the paragraph. 5.

Chapter 5

Principles of public funds management

Article 42. [ Public resources of individual titles] 1. The way of collecting public funds from individual titles shall be determined by separate statutes.

2. Public funds derives from individual titles may not be allocated to the financing of the names of the said expenses, unless otherwise provided by a separate law.

3. Limitations resulting from the mouth. 2 shall not apply to:

(1) expenditure financed by loans granted by international financial institutions, provided that the contract provides for such expenditure;

(2) expenditure financed from European funds;

(3) expenditure financed by the measures referred to in Article 3. 5 par. 3 points 5 and 6.

4. The limitations of the paragraph. 2 shall not apply also to the costs incurred by entities carrying out economic activities, executive agencies, budgetary economy institutions and other state legal persons and local government establishments.

5. Units of public finance sector are required to determine the cash receivables, including those of a civil law, and to take forward in time to undertake the tasks to be executed. Commitments.

6. Units of the public finance sector may depart from the obligation to perform the obligation in respect of the obligation to comply with the obligation, if the conditions for the withdrawal of the undertaking are subject to the obligation to comply with the obligation to comply with the obligation. enforcement measures in accordance with the rules on enforcement proceedings in the administration.

Article 43. [ Law on the implementation of tasks financed by public funds] The right to carry out public-financed tasks shall be granted to the general public, unless otherwise provided for in separate statutes.

Article 44. [ Public Expenses] 1. Public expenditure may be incurred for the purposes of and at the altitudes set out in:

(1) the budget law;

2) the resolution of the budgetary authority of the local government;

3) the financial plan of the unit of public finance sector.

2. Units of the public finance sector shall carry out expenditure in accordance with the rules governing each type of expenditure.

3. Public expenditure shall be carried out:

1) in a purposeful and economic manner, with the following principles:

(a) to obtain the best results from the inputs,

(b) to optimise the selection of methods and means to achieve the objectives set;

2) in such a way as to enable the timely completion of tasks;

(3) in the amount and time limits resulting from the commitments previously made.

4. Units of the public finance sector shall conclude contracts the subject matter of which are services, supplies or works, on the basis specified in the public procurement rules, unless separate regulations provide otherwise.

Article 45. [ Prohibition of setting up a foundation from public funds] It is not possible to set up a foundation on the basis of the Law of 6 April 1984. o foundations (Dz. U. of 1991. Nr 46, pos. 203, with late. zm.).

Article 46. [ Liabilities incurred by public finance units] 1. Entities of the public finance sector may incur commitments to be financed in a given year to the amount resulting from the plan of expenditure or unit costs, less the expenditure on salaries and salaries, social security contributions and the Labour Fund, other contributions and bond fees and payments resulting from commitments entered into in previous years, subject to Article 136 4 and art. 153.

2. The division of the budgetary part or the management of the local government unit may determine, for the subordinate or supervised units, additional restrictions on the borrowing of liabilities or of expenditure.

Article 47. [ Obligations of the applicant for public funds] The applicant for the award of public funds for the implementation of the separate task shall provide an offer for the performance of the task in accordance with the principles of fair competition, ensuring the performance of the task in an efficient, cost-effective and timely manner.

Article 48. [ Placement of free funds by public finance units] 1. Units of public finance sector referred to in art. 9 points 2, 8 and 11, self-contained public health care establishments, for which the forming entity is a local government unit, local government institutions of culture and self-government legal entities referred to in art. 9 point 14, excluding voivodships of environmental and water management funds, may take place free of funds, with the exception of the funds deriding from the budget grant:

1) in treasury securities;

2) in bonds issued by the units of local government;

3) in bank accounts held in banks established in the territory of the Republic of Poland;

4) in the form of a deposit with the Minister of Finance.

1a. Self-dependent public health care establishments, for which the entity is a unit of local government, local government institutions of culture and self-government legal entities referred to in art. 9 point 14, excluding voivodships of environmental and water management funds, may make investments of free funds, with the exception of the funds deriving from the grant from the budget, also in the form of a deposit at the local government unit.

2. Units of public finance sector referred to in art. 9 points 5, 6, 9 and 12, self-contained public health establishments for which a minister is a minister, a central government body, a wojewoda or a medical university, state cultural institutions, state legal persons, of which Article 9 point 14, and the voivodships of environmental protection and water management shall place the deposits of free appropriations, with the exception of the funds from the grant from the budget, in the form of a deposit with the Minister of Finance.

3. The obligation laid down in the paragraph. 2 covers the free resources of the public finance unit at its disposal, which are not spent on a specific date for the performance of the tasks and the operation of the individual.

4. The free resources referred to in paragraph 1. 3, do not include measures in foreign currency. These measures may be curbed in the manner referred to in paragraph 1. 1 point 3.

(5) Free funds of the paying agencies which are the measures referred to in Article 3. 208 para. 2, and the means intended to co-finance the execution of the tasks financed with the participation of those measures are not covered by the obligation to invest in the form of a deposit with the Minister of Finance. These measures may be cloaked in the manner set out in the paragraph. 1.

Article 49. [ Restrictions on the turnover of shares or corporate shares of companies in the public finance sector] 1. Units of the public finance sector, excluding the units referred to in art. 9 point 2, may not hold, include or acquire shares or shares in companies or acquire bonds issued by entities other than the State Treasury or local government units, as well as shares in cooperatives, unless a separate law provides otherwise, subject to paragraph (a). 2.

2. The Minister responsible for the Treasury shall take over from the units of the public finance sector, excluding the units referred to in art. 9 point 2, shares and shares in companies and bonds issued by entities other than the State Treasury or local government units, and exercise the resulting powers of the State Treasury.

Article 50. [ Requirements for draft legal acts presented to the Council of Ministers] 1. The draft laws adopted by the Council of Ministers and legal acts, the financial effect of which may be to increase expenditure or decrease the revenue of public finance units in relation to the size of the existing the provisions shall include in the explanatory statement:

1) determining the height of those effects;

2) an indication of the sources of their financing;

3) a description of the objectives of new tasks and gauges determining the degree of achievement of the objectives

1a. The draft laws adopted by the Council of Ministers, the financial effect of which may be to change the level of expenditure of public finance units in relation to the size of the regulations in force, shall be defined in the content of the project. the maximum limit of these expenses, expressed in quota, for a period of 10 years of the budgetary implementation of the Act, separately for each year, starting with the first year of the planned entry into force of the Act, broken down by:

1) the budget of the State;

2) units of local government and their organizational units;

3) other units of the public finance sector.

1b. In the case of draft laws which provide for provisions in less than 10 years of budget, the maximum limits for the expenditure referred to in paragraph 1 shall be laid down. 1a, shall be determined for that period. The provisions of the paragraph 1c does not apply.

1c. The Council of Ministers shall present to the Sejm, three years before the expiry of the period referred to in the paragraph. 1a, a draft amendment to the Act laying down the maximum limits for expenditure of public finance units, expressed in amount, for the next 10 years of the budget execution of the Act. The provisions of the paragraph 1 and 1a shall apply mutatis mutandis.

2. The draft law resulting in the change in the level of income or expenses of local government units requires determining the height of the effects of these changes, indication of the sources of their financing and the opinion of the Joint Government and the Self-Government Commission Territorial.

3. The Council of Ministers, passing on to the Sejm a draft law referred to in the paragraph. 2, shall attach the opinion of the Commission to the Joint Government and the Local Government.

4. The draft law referred to in paragraph. 1a, shall contain the corrective mechanisms applicable in the event of the overrun or the threat of the overrun of the maximum expenditure limit adopted for the financial year in question, consisting of:

(1) the limit on the number of benefits to be granted, depending on the resources earmarked for that purpose in the budget law, or

(2) the dependence of payments on the income or property criterion, or the change in the income or property criterion entitling to the acquisition of the benefits financed by public funds, or

3) a change in the cost of carrying out public tasks for the benefit of citizens.

5. In the draft law referred to in paragraph. 1a, a competent authority shall be defined which monitors the use of the expenditure limit for the exercise of the public task by the public finance sector and is responsible for the implementation of the correction mechanisms.

6. The provisions of the paragraph. 1a-1c, 4 and 5 do not apply to the draft law adopted by the Council of Ministers, the effect of which may be to increase, in relation to the size resulting from the applicable regulations, the following expenditure of the state budget:

1) for the servicing of public debt;

(2) the European Union's own resources and the compulsory contributions paid to international organisations;

3) for the implementation of programmes financed with the participation of the measures referred to in art. 5 par. 1 points 2 and 3, including expenditure on the budget of the European appropriations;

4) [ 1] payments and servicing of family benefits, benefits from a maintenance fund, educational provision, education allowance referred to in the rules on the promotion of family and foster care system, and financing of insurance premiums retirement pension for persons receiving nursing or special care allowance;

5. social security contributions for persons staying on parental and maternity leave and for persons with disabilities;

6) pension rights of the officers and entitled members of their families and the salaries of judges and prosecutors in the state of rest;

7) grants to the Social Insurance Fund, the Staging Pensions Fund and the Pension Fund of the Agricultural Social Insurance Fund to finance the payment of pension-guaranteed pension payments guaranteed by the State;

8) defence expenditure in the part of the state budget of "national defence" and in the "national defence" section in other parts of the state budget.

(7) The entry into force of the implementing rules may not result in a change in the expenditure limit of the public finance sector units as defined in the Act on the basis of which the implementing rules are issued.

8. The provisions of the paragraph. 1a-1c, 4, 5 and paragraph 7 shall not apply in the case of introduction:

1) the martial law;

2) state of emergency in the whole territory of the Republic of Poland;

3) the state of natural disaster on the whole territory of the Republic of Poland.

Article 50a. [ Publication of guidelines for the application of uniform macroeconomic indicators] The Minister of Finance publishes in the Public Information Bulletin the guidelines to ensure the application of uniform macroeconomic indicators, which will form the basis for estimating the financial impact of the proposed law, in particular the single the establishment of a maximum limit for the expenditure of public finance units for a given task, expressed in quota, for a period of 10 years of the budgetary implementation of that law.

Article 51. [ The legal nature of the revenue and expenditure entered in the budget] 1. The provision in the budget of the State of revenue from specific sources or expenses for specific purposes shall not constitute the basis of claims or obligations of the State towards third parties, nor the claims of those persons against the State.

2. Paragraph Recipe 1 shall apply mutatis mutandis to:

1) units of local government;

2) other entities in the public finance sector.

Article 52. [ Explanatory provision] 1. Included in the state budget, budgets of local government units and financial plans of budget units:

1. revenue and revenue shall be a forecast of their size;

2. the expenditure and the total annual expenditure shall be no more than the limit.

1a. For the financial liabilities incurred and repaid by the Minister of Finance, acting on behalf of the State Treasury, in the same financial year and for financial operations carried out between the accounts of the Minister of Finance, no the provision of paragraph shall apply. 1 point 2 as regards the limit of disgems.

1b. For the financial liabilities incurred and repaid by local government units in the same financial year in connection with the adoption of the deposits referred to in Article 1 (1) of the Financial Regulation. 48 (1) 1a, the provision of the paragraph shall not apply. 1 point 2 as regards the limit of disgems.

2. Included in the annual financial plans of units of the public finance sector:

1) revenues-are forecasts of their size;

(2) costs-may be increased if:

(a) revenues higher than forecast have been carried out,

(b) the increase in costs will not increase the subsidy from the budget or increase the planned commitments.

3. Changes in the income and costs referred to in paragraph. 2, require changes to the annual financial plan.

Article 53. [ Responsibilities of the head of the public finance unit] 1. The head of the unit of the public finance sector, hereinafter referred to as the "unit manager", shall be responsible for the whole financial economy of this unit, subject to the paragraph. 5.

2. The unit manager may entrust specific obligations on the financial economy of the employees of the entity. Acceptance of the duties by these persons should be confirmed by a document in the form of a separate imitated authorization or an indication in the organisational rules of that entity.

3. The Minister competent for foreign affairs may, by order, entrust specific obligations in the field of financial economy of an entity subordinate to this minister, established outside the borders of the Republic of Poland, the manager of another the unit subordinate to that minister. The provisions of the paragraph 2 shall apply mutatis mutandis.

4. The manager of the unit entrusted in accordance with the paragraph. 3 specific responsibilities for the financial economy of another entity shall be responsible for the financial economy of the entity in respect of the duties assigned to it.

5. The manager of the handling unit referred to in art. 10b par. 1 of the Act of 8 March 1990. of the municipal government (Dz. U. of 2013 r. items 594, with late. zm.), art. 6b par. 1 of the Act of 5 June 1998. o the district administration (Dz. U. of 2013 r. items 595, of late. zm.) or art. 8d par. 1 of the Act of 5 June 1998. o self-government of the voivodship (Dz. U. of 2013 r. items 596, with late. zm.), is responsible for the financial economy and the accounting and reporting of the supported entity referred to in art. 10a points 1 and 2 of the Act of 8 March 1990. of the municipal government, art. 6a points 1 and 2 of the Act of 5 June 1998. about the district administration or art. 8c paragraphs 1 and 2 of the Act of 5 June 1998. o self-government of the voivodship in the scope of the duties entrusted to the resolution referred to in art. 10b par. 2 of the Act of 8 March 1990. of the municipal government, art. 6b par. 2 of the Act of 5 June 1998. about the district administration and art. 8d par. 2 of the Act of 5 June 1998. of the provincial government or the agreement referred to in art. 10b par. 3 of the Act of 8 March 1990. of the municipal government, art. 6b par. 3 of the Act of 5 June 1998. about the district administration and art. 8d par. 3 of the Act of 5 June 1998. o Self-governance of the voivodship The provisions of the paragraph 2 shall apply mutatis mutandis.

Article 54. [ Main accounting officer of the public finance sector] 1. The main accounting officer of the public finance sector, hereinafter referred to as the 'chief accountant', shall be the employee to whom the unit manager entrusts the duties and responsibilities in respect of:

1) keeping an entity's accounts;

2) make available money;

3. making an initial inspection:

(a) the compliance of economic and financial operations with the financial plan,

(b) the completeness and reliability of the documents relating to economic and financial operations.

2. The main accounting officer, subject to the paragraph. 9, there may be a person who:

1) has the nationality of a Member State of the European Union, the Swiss Confederation or a Member State of the European Free Trade Agreement (EFTA)-the parties to the Agreement on the European Economic Area, unless separate laws make the law subject to employment in the unit of public finance sector from holding Polish citizenship;

2) has full capacity for legal acts and enjoys full public rights;

3) she was not legally convicted of a crime against property, against the economic defence, against the activities of state institutions and local government, against the reliability of documents or for a treasury offence;

4) has the knowledge of the Polish language in speech and writing in the scope necessary to perform the duties of the chief accountant;

5) meets one of the following conditions:

(a) have completed an economic single master's degree, economic higher education studies, supplementary economic master's or post-graduate studies, and has a minimum of 3 years ' practice in the accounting system,

(b) has completed an average, police or post-secondary economic school and has a minimum of 6 years of practice in the accounting officer,

(c) it is entered in the register of statutory auditors on the basis of separate provisions,

(d) has an accounting certificate for the purpose of keeping the accounts or a certificate of qualification entitling to the service of the accounts, issued on the basis of separate provisions.

2a. If, within the framework of the common service referred to in Article 10a of the Act of 8 March 1990. of the municipal government, art. 6a of the Act of 5 June 1998. about the district administration and art. 8c of the Act of 5 June 1998. o Self-government of the voivodship, the operating entity included in the public finance sector ensures the implementation of the tasks of the main accounting officer of the public finance sector unit by a person meeting the requirements referred to in the paragraph. 2, the main accounting officer shall not be employed in the unit operated by the chief accounting officer.

3. The evidence of the main accounting officer of the initial inspection referred to in paragraph 3. 1 point 3, shall be his signature on the documents relating to the operation concerned. The signing of the signature by the main accounting officer on the document, next to the signature of the relevant staff member, shall mean that:

1) does not raise any objections to the appraisal of the correctness of the operation and the legality of the operation presented by the competent authorities;

2) does not raise objections to the completeness and the formal and accounting fairness and correctness of the documents relating to the operation;

3) the obligations resulting from the operation are included in the entity's financial plan.

4. The main accounting officer, in the event of disclosure of irregularities within the scope specified in the paragraph. 3, return the document to the staff member concerned, and in the event of failure to remedy the irregularity, he shall refuse to sign it.

5. The refusal to sign the document and its reasons for the main accounting officer shall notify the Head of the Unit in writing. The Head of the Unit may suspend the operation of the contested operation or give written instructions for the operation of the operation.

6. If the Head of the Unit instructs the operation of the contested operation, he shall immediately inform the authorising officer in writing of the budgetary part and, in the case of the local authorities and bodies referred to in Article 4, in the case of local authorities and bodies. 9 points 3, 4, 10, 13 and 14, for which the founding authority is the local government unit-the management of the local government unit, justifying the implementation of the contested operation. If the order is issued by the mayor, the mayor, the president of the city, the starosta or the marshal of the voivodship, he shall notify the body constituting the local and regional authorities and the competent regional chamber of the financial institution.

7. In order to carry out its tasks, the chief accountant shall have the right:

1) request from the managers of other organizational cells of the unit of provision in the oral or written form of the necessary information and explanations, as well as make available for the inspection of documents and enumerations which are the source of this information and explanations;

2) request the manager of the entity to specify the mode according to which to be carried out by other organizational units of the unit of work necessary to ensure the correctness of the financial economy and accounting records, calculation of costs and financial reporting.

8. The provisions concerning the main accounting officer shall apply mutatis mutandis to the main accounting officer of the state budget, the main accounting officer of the budget part and the treasurer (the main accounting officer of the budget of the local government unit).

9. The main accounting officer of a foreign office subordinate to the minister competent for foreign affairs may be the person who meets the requirements set out in the paragraph. 2 points 1 to 4, has secondary education and completed with the result of a positive administrative and financial course organised by the Office serving the Minister responsible for Foreign Affairs.

10. The provisions of the paragraph. 4-7 shall apply as appropriate to the manager of the servicer.

Article 55. [ Redemption, postponement or postponement of certain monetary claims] Monetary receivables which are civil-law, which are attributable to government administrations, state budget units and national special-purpose funds, may be redeemed in whole or in part or may be repaid or disbursed for the instalments.

Article 56. [ Conditions for permissible write-offs of the total amount receivable] 1. The claims referred to in Art. 55, may be redeemed in their entirety if:

1) a natural person-died without leaving any property or left the property not subject to execution on the basis of separate regulations, or left the objects of everyday household use, the total value of which does not exceed the amount of PLN 6,000;

2) a legal person-has been deleted from the proper register of legal persons while there is no property from which the charge can be enforced and the liability for receivables does not pass by virtue of the right to third parties;

3) there is a reasonable presumption that, in the enforcement proceedings, an amount higher than the costs of the investigation and execution of that receivable or enforcement proceedings has proved ineffective;

4) an organizational unit without legal personality has been liquidated;

(5) there is an important interest in the debtor or the public interest.

2. Where, in addition to the principal debtor, other persons are obliged, the receivables referred to in the paragraph shall be payable. 1, they may be remitted only if the conditions of the mortification are met against all the obliged.

Article 57. [ Redemption of receivables, deferral of repayment date or distribution into instalments at the request of the debtor] At the request of the debtor:

1. receivables may be redeemed in part,

(2) the repayment dates for all or part of the debt may be postponed,

3) payment of all or part of the receivables may be spread over instalments

-in cases justified by social or economic reasons, in particular the payment capabilities of the debtor and the legitimate interest of the Treasury.

Article 58. [ Entities entitled to die, postpone or breakdown into instalments of receivables of receivables] 1. To die, to postpone the time limits or to spread out on the instalment payment of the dues referred to in art. 55, are entitled:

1) the Minister responsible for the Treasury-with regard to the Treasury's receivables arising from the legal relations in respect of which it is competent;

2) the head of the state budget unit-in respect of the remaining receivables attributable to this budget unit, if the value of the principal receivables does not exceed the amount of 40 000 zł;

(3) the authorising officer of the State-special-purpose fund, in respect of the claims of that fund;

(4) the authorising officer of the budgetary part, in other cases.

2. The settlement of receivables and deferral of payment of all or part of the receivables or the distribution of the payment of all or part of the payment in instalments shall be made, in writing, on the basis of the provisions of civil law.

3. In the cases referred to in art. 56 par. In accordance with Article 1 (1), (2) and (4), remission shall take the form of a single declaration of will

4. The provisions of the paragraph. 1-3 and Art. 55-57 shall apply mutatis mutandis to the mortification, deathing or decaying of interest payments on the instalments of interest, and to the death, deposition or decommitment of the repayments of other claims.

5. The provisions of the paragraph. 1-4 and Art. 55-57 shall not apply to receivables whose redemption, deferment of maturities and the distribution of repayment into instalments shall be governed by separate provisions.

6. The dissponsor of the budgetary part or the authorising officer of the State Customs Fund may consent to the non-profit of the State's budget receivables under the title of the civil law contract, the amount of which, with interest, does not exceed 100 PLN.

Article 59. [ Redemption, distribution into instalments or postponement of payment of a civil-law payment of a civil nature] 1. In cases justified by an important interest of the debtor or the public interest pecuniary receivables of a civil-law nature, falling within the territory of the local government or its subordinate entities, may be redeemed or their repayment may be be retracted or decomposed into instalments, as defined by the body constituting the local authority, subject to the paragraph. 4.

2. The body constituting the units of local government shall specify the detailed rules, the manner and the mode of granting of the ultras referred to in the paragraph. 1, conditions of admissibility of public aid in cases where relief will constitute public aid, and shall indicate the authority or person entitled to grant such relief.

3. The body constituting the unit of local authority may, by way of a resolution, decide to apply from the office of the ulg referred to in paragraph. 1, in the case of the occurrence of the circumstances listed in art. 56 par. 1.

4. For civil-law claims arising in connection with the execution of tasks in the scope of government administration and other tasks commissioned by the units of local government law, the provisions of the art shall apply. 55-58, except that the powers of the Head of the State Budget Unit are entitled to the Management Board of the Local Government Unit.

Article 60. [ Public measures constituting non-tax public-law budgetary receivables] Public funds constituting non-tax public-law budgetary receivables are, in particular, the following revenue of the State budget or of the budget of the local government unit:

(1) the amount of the reimbursable grants in the cases referred to in this Act;

2) receivables of guarantees and guarantees granted by the State Treasury and local government units;

3. the payment of surplus funds to the local budgetary establishments;

4) the payment of surplus funds of the executive agencies;

5) payment of funds for the settlement of the implementation of pre-accession programmes;

6. receivables for the reimbursement of funds earmarked for the implementation of programmes financed by European measures and other receivables linked to the implementation of projects financed by those measures, and interest on those measures and from those claims;

6a) claims on fines imposed by way of a criminal mandate in proceedings in cases of misconduct and in proceedings in matters of fiscal misconduct;

7) revenue collected by state and local government units on the basis of separate laws;

8) the revenue collected by the local government unit related to the implementation of government administration tasks and other tasks commissioned by local government units by separate statutes and not assigned to the revenue account of the budget Country.

Article 61. [ The competent authorities for the decision on the non-fiscal budgetary receivables] 1. The bodies of the first instance competent for the adoption of decisions in respect of the claims referred to in Article 60, unless otherwise provided by separate laws, are:

1) in relation to the entitlements of the state budget, subject to point 3-minister, voyewater and other dispossof the budget parts;

2. in relation to the claims referred to in Article 60 point 6-Managing authorities, the body responsible for the implementation of the CEF, intermediate bodies or deployers, which are entities of the public finance sector, where the intermediary or implementing body has an authorisation from the managing authority or the body responsible for implementing the projects under the CEF and, in the case of an institution implementing it, from an intermediate body;

3. in relation to the claims referred to in Article 3. 60 point 6a, the recruitment of which belongs to the jurisdiction of that authority, the Head of the Tax Office;

4) in relation to the receivables of the budgets of the local government units-the mayor, the mayor, the president of the city, the starosta or the marshal of the voivodship.

2. The decision of the first instance shall be entitled to appeal.

3. The boards of appeal shall be:

1) The Minister of Finance-from the decision issued at first instance by the voyev;

2) a body acting as a managing authority within the meaning of the Act of 12 March 2004. of social assistance (Dz. U. of 2013 r. items 182, ze zm.), hereinafter referred to as the "Social Assistance Act", or the Act of 6 December 2006. the rules for the conduct of development policy (Dz. U. 2009 r. Nr 84, pos. 712, of late. zm.), hereinafter referred to as the "Development Policy Act", or the Act of 11 July 2014. on the principles of implementation of the cohesion policy programmes financed in the financial perspective 2014-2020 (Dz. U. Entry 1146), hereinafter referred to as the "Act on the Rules for the Implementation of Programs", or the body responsible for implementing the CEF-from a decision issued by an intermediate body or implementing authority;

2a) a body acting as a intermediary institution within the meaning of the Act on the principles of the conduct of development policy-from the decision issued by the implementing institution, if the examination of appeals against decisions of the implementing institution was entrusted by the body referred to in point 2, the intermediate body;

3) the body performing the function of the managing authority within the meaning of the Act of 10 July 2015. to support the sustainable development of the fisheries sector with the participation of the European Maritime and Fisheries Fund (Dz. U. Entry 1358) or the authority acting as a managing authority within the meaning of the Act of 3 April 2009. to support the sustainable development of the fisheries sector with the participation of the European Fisheries Fund (Dz. U. Nr 72, pos. 619 and No. 157, pos. 1241 and from 2015. items 1358), from the decision issued by the intermediate body;

(3a) the Director of the Tax Chamber-from the decision issued at the first instance by the Head of the Tax Office;

(4) the local authorities of the Boards of Appeal-from the decisions referred to in paragraph 1. 1 point 2;

(5) a higher level body, from a decision taken by another authority or other authorising officer of a budgetary part.

4. From the decision issued in the first instance by the Minister, the managing authority or the body responsible for the implementation of the CEF shall not serve the appeal, however, the party dissatisfied with the decision may ask the authority which issued it, a request for reconsideration of the case.

5. The application referred to in paragraph 1. 4, the provisions on appeals against decisions shall apply mutatis mutandis.

Article 62. [ Deduction] 1. Liabilities arising from the claims referred to in Article 60, and the obligations with interest on arrears constituting the revenue of the state budget, shall, at the request of the obligated, be deducted from the mutual, uncontested and due claim liable to the Treasury by virtue of:

1) the final judgment of the court issued on the basis of art. 417 of the Act of 23 April 1964. -Civil Code (Dz. U. No 16, pos. 93, with late. zm.), hereinafter referred to as 'Civil Code';

2) the final court settlement concluded in connection with the existence of the circumstances provided for in the art. 417 of the Civil Code;

3) the acquisition by the Treasury of the property of the property on the purposes justifying its expropriation or expropriation of the property on the basis of the real estate regulations;

4) compensation for wrongful conviction, temporary arrest or detention, obtained on the basis of the Act of 6 June 1997. -Code of Criminal Procedure (Dz. U. Nr. 89, pos. 555, z późn. zm.);

5) compensation obtained on the basis of the provisions on recognition as invalid rulings issued against persons repressed for activities for the independent existence of the State of Poland;

6) compensation of the case-law in the decision of the government body.

2. Paragraph Recipe 1 shall also apply to reciprocal, undisputed and due receivables liable to the State budget units for contracts executed by it on the basis of contracts concluded in accordance with the rules on public procurement, under the condition that the deduction is made by the obliged and the claim.

3. Deductions from the titles listed in the mouth. 1 and 2 may also be made from office.

4. The offsetting shall take place on:

1) the submission of the application, which has been included;

2) the issuing of a deduction from the office of the order.

5. Refusal of deduction shall be made by means of a decision.

6. The deduction shall be made by means of the order to which the complaint is intended.

7. The budget unit whose obligation has been deducted from the pledged shall be obliged to pay the equivalent of the expired obligation to the competent authority within 7 days from the date of the deduction. The statutory interest for late payment shall be charged against the unpaid equivalent of the due date.

Article 63. [ Deduction of the obligation to the municipality, the county or the province of the province of 1. The authority referred to in art. 62 ust. 1, shall also be entitled to the municipality, the district or the province, by virtue of:

1) the acquisition by the municipality, district or province of real estate for purposes justifying its expropriation or expropriation of the property on the basis of separate laws;

2) compensation of the case-law in the decision delivered by the mayor, mayor, city president, starostess or marshal of the voivodship.

2. Rules of Art. 62 ust. 2-7 shall apply mutatis mutandis.

Article 64. [ Relief in the repayment of liabilities of non-tax liabilities] (1) The competent authority may, at the request of the person concerned, grant specific provisions in Article 1. 55 reductions in the payment of the debt obligations referred to in Article 55 60.

2. The competent authority, at the request of the entrusted economic activity, may grant specified in the art. 55 reductions in the payment of the debt obligations referred to in Article 55 60 points 1 to 6, which:

1. do not constitute State aid;

2) constitute aid de minimis -to the extent and in accordance with the rules laid down in the directly applicable acts of the European Communities on assistance under the principle of de minimis ;

3. constitute State aid:

(a) granted in order to make good the damage caused by natural disasters or other exceptional occurrences,

(b) granted in order to prevent or eliminate serious disturbances in an economy of a cross-sectoral nature,

(c) being granted to support domestic entrepreneurs operating in the framework of an economic project undertaken in the European interest,

(d) provided with a view to promoting and promoting culture and national heritage, science and education,

(e) compensating for the provision of services of general economic interest entrusted on the basis of separate provisions,

(f) for training,

(g) on employment,

(h) for the development of small and medium-sized enterprises,

(i) for restructuring,

(j) for environmental protection,

(k) for research and development,

(l) regionally.

3. Relief in the payment of the obligations, as defined in the Art. 55, in the case referred to in paragraph. 2 point 3 (a) and may be granted as individual aid or as part of aid schemes defined in separate provisions.

4. Relief in the payment of the obligations, as defined in the Art. 55, in the case referred to in paragraph. 2 point 3 (a) b-e, lit. j and lit. k may be granted as individual aid in accordance with government or local government programmes or aid granted under aid schemes specified in separate provisions.

Article 65. [ Application of provisions of the Civil Code] To be jointly and severally liable for the liability of the claims referred to in Article 60 points 1-6, the provisions of the Civil Code shall apply.

Article 66. [ Application of the provisions of the Law on enforcement proceedings in the administration] For the enforcement of the claims referred to in Article 60, apply the provisions on enforcement proceedings in the administration.

Article 67. [ Application of provisions of the Code of Administrative Procedure] For matters relating to receivables referred to in Article 60, as not governed by this Act, the provisions of the Act of 14 June 1960 shall apply. -The Code of Administrative Procedure (Dz. U. of 2013 r. items 267) and respectively of the provisions of Chapter III of the Act of 29 August 1997. -Tax Ordinance (Dz. U. 2012 r. items 749, of late. zm.).

Chapter 6

Management control and coordination of management control in public finance units

Article 68. [ Audit control in units of public finance sector] 1. The management control in public finance sector units is generally the actions taken to ensure the achievement of objectives and tasks in a lawful, efficient, cost-effective and timely manner.

2. The purpose of the management control shall be to ensure in particular:

1) the compliance of the activities with the provisions of law and internal procedures;

2) effectiveness and efficiency of the action;

3) the reliability of the reports;

4) conservation of resources;

5) respect and promote the principles of ethical conduct;

6) the efficiency and effectiveness of the information flow;

7) risk management.

Article 69. [ Entities required to ensure effective management control] 1. The provision of adequate, effective and effective management control shall be the responsibility of:

1) the minister in the departments of the government administration headed by him, hereinafter referred to as the "minister directing the department", subject to the paragraph. 2;

2) the mayor, the mayor, the president of the city, the chairman of the management board of the local government unit;

3) the unit manager.

2. The Minister of Justice shall ensure the functioning of adequate, effective and effective management control in the department of the government's administration, in the area of cases not reserved by separate regulations to the powers of other bodies of State and of the principle of independence of the judiciary.

3. The Minister of Finance will determine in the form of a communication and announce, in the Official Gazette of the Minister of Finance, the standards of management control for the public finance sector, in line with international standards.

4. The Minister of Finance can specify in the form of a communication and announce, in the Official Journal of the Minister of Finance, detailed guidance on management control for the public finance sector.

5. The Minister of the Head of the Department may specify in the form of a communication and announce, in the Minister's official gazette, detailed guidance on management control for the branches of government administration headed by it.

Article 70. [ Activity Plan] 1. The Minister of the Division shall draw up, by the end of November each year, a plan of activity for the year next for the branches of the government administration headed by it.

2. The business plan shall include, in particular, the definition of the objectives within the various budget tasks, together with an indication of the sub-tasks to be achieved and the measures to determine the degree of implementation of the target and their planned values.

3. The minister of the department shall draw up, by the end of April each year, a report on the implementation of the business plan and shall submit a statement of the state of the management control for the previous year in respect of the departments of the government's administration.

4. The minister of the department may oblige the head of the unit in the department to draw up a business plan for the year next for that unit and to draw up a report on the implementation of the business plan and to submit a statement of control status the management board for the previous year in respect of the units it has operated.

5. The business plan, the report on the implementation of the business plan and the statement on the state of the management control shall be published in the Public Information Bulletin.

6. The Minister of Finance will determine, by way of regulation, a model statement on the state of the management control, taking into account the objectives of the management control and the scope of responsibility for its functioning.

7. The Minister of Finance shall determine, by means of a regulation, the manner of drawing up and the elements of the business plan and the report on the implementation of the business plan, bearing in mind the need to ensure transparency of the information contained in those documents.

Article 71. [ Tasks of the Minister of Finance regarding the coordination of management control in units of public finance sector] The tasks of the Minister of Finance regarding the coordination of management control in the units of the public finance sector shall be in particular:

1) the dissemination of the standards referred to in art. 69 par. 3;

2. issue guidelines;

3) cooperation with national and foreign organizations;

4. cooperation with the audit committees referred to in art. 288.

SECTION II

Public debt

Chapter 1

General provisions

Article 72. [ Liabilities made up of sovereign public debt] 1. State public debt includes the commitments of the public finance sector with the following titles:

1) issued securities based on monetary claims;

2) borrowings and loans;

3) accepted deposits;

4. due commitments:

(a) arising from separate laws and final decisions of the courts or final administrative decisions,

(b) recognised as being undisputed by the competent body of the public finance sector, which is the debtor.

2. The Minister of Finance will determine, by regulation, the detailed classification of debt titles classified as sovereign government debt, including the types of liabilities included in debt titles, taking into account the basic categories of debt in question debt and debt and maturity.

Article 73. [ Calculation of State Government Debt] 1. State public debt shall be calculated as the nominal value of the liabilities of public finance sector units after the elimination of mutual obligations between the units of the sector.

2. The nominal value of the undertaking shall be the nominal value of:

1) issued securities;

2) the borrowed loan, credit or other obligation, that is the amount of the main benefit, due to be paid on the day of the requirement of the obligation.

3. The nominal value of the indebted or capitalised liabilities corresponds to the initial nominal value, taking into account the increase in capital, resulting from the indexation or capitalisation, calculated at the end of the reporting period.

4. The provisions of the paragraph. 1-3 shall apply to the calculation of the amounts of unpayable guarantees and guarantees not included in the sovereign public debt, as well as for the calculation of the State Treasury's debt and the amounts of unpayable surety obligations and guarantees not included in the debt of the State Treasury.

5. The Minister of Finance will determine, by way of regulation, the detailed method of determining:

1. the value of the liabilities included in the following:

(a) State government debt,

(b) the Treasury's debt,

2) the value of liabilities under guarantees and guarantees

-having regard to the classification of debt titles included in sovereign public debt and the need for a proper calculation of the national debt ratio of the public debt to gross domestic product.

Article 74. [ Auditing of the State Treasury's debt] 1. The Minister of Finance exercises control over the public finance sector in respect of the principle that the public debt of public debt must not exceed 60% of the annual gross domestic product value.

2. The Minister of Finance shall exercise control over the state of the Treasury's debt in order to ensure compliance with the rule referred to in paragraph. 1.

3. The Minister of Finance shall exercise the control referred to in paragraph 1. 1 and 2, in particular by verifying the fulfilment of the obligations arising from the Article. 86.

4. Minister of Finance, in connection with the exercise of the control referred to in paragraph. 1 and 2, has the right to request from the public finance sector units additional information about the current and projected debt of these units and on the structure of debt.

5. In the event of a finding of improper performance of the obligations arising from the Art. 86 The Minister of Finance informs about the irregularities of the supervisory authorities over the activities of public finance sector units.

Article 75. [ Four-year Debt Management Strategy of the Treasury] 1. The Minister of Finance shall draw up a four-year strategy for the management of the Treasury's debt and the impact on the public debt of the State, taking into account in particular:

1) the determinants of debt management related to macroeconomic stability of the economy;

(2) an analysis of the level of public debt;

3) the forecast of the state level of public debt and the Treasury debt;

4) the forecast of the costs of servicing the Treasury debt;

5) shaping the debt structure;

6) the forecast and analysis of the undemanding liabilities under the guarantee and guarantee of the State Treasury.

2. The document referred to in paragraph. 1, the Minister of Finance shall submit to the Council of Ministers for approval.

3. The Council of Ministers after the approval of the document referred to in the paragraph. 1, shall present it to the Sejm together with the justification of the draft budget law.

Chapter 2

Financing of the State's borrowing needs

Article 76. [ Need for borrowing of the State budget] For the purposes of the borrowing of the State budget, there shall be a need for the financial resources needed for financing:

1. deficit:

(a) State budget,

(b) the budget of European funds

2) to the state budget.

Article 77. [ Competence of the Minister of Finance relating to the financing of the borrowing needs of the state budget] Minister of Finance to finance the borrowing needs of the state budget and in connection with the management of the debt of the State Treasury is authorized to:

1) the incurring of financial obligations on behalf of the State Treasury, in particular through the issuance of securities and borrowing and lending on the domestic and foreign markets;

2. repayment of the commitments referred to in point 1;

3) carry out other financial operations related to debt management, including operations related to financial derivative instruments;

(4) management of the surplus budget of European funds.

Article 78. [ Tasks of the Minister of Finance related to the management of the debt of the Treasury] 1. The Minister of Finance carries out the tasks resulting from the management of the debt of the State Treasury in particular by:

1) making legal and factual actions related to:

(a) the acquisition of reimbursable funds for the borrowing needs of the State budget,

(b) to support the Treasury's liabilities on the issue of securities issued and borrowings and loans;

2) manage the free funds of the state budget, as well as the management of financial liabilities and financial assets of the State Treasury, including public funds extracted in connection with the management of the Treasury's debt.

2. The management of the free resources referred to in paragraph 2. Article 1 (2), in particular, shall cover the financial market placement.

3. The management of financial liabilities and financial assets referred to in the paragraph. Article 1 (1), in particular, shall include operations and activities in the financial markets which affect the change in the structure of the Treasury's debt, in order to:

1) increase the security of the financial needs of the State's borrowing budget;

2) reduction of the risk or costs of servicing the Treasury debt;

3) the implementation of other tasks related to the debt management of the State Treasury, specified in the document referred to in art. 75 par. 1.

Art. 78a. [ Authorisation to accept free funds in the deposit] The Minister of Finance, acting on behalf of the State Treasury, to finance the borrowing needs of the state budget and in connection with the management of the debt of the State Treasury is authorized to adopt free funds in the deposit.

Article 78b. [ Reference to art. 48 (1) 1 point 4] In the case referred to in art. 48 (1) 1 point 4:

1) The Minister of Finance accepts free funds in the deposit under the terms and conditions stipulated in the contract;

2) the adoption of free funds in the deposit for up to 3 days may occur only if the banking service of the public finance sector is run by Bank Gospodarstwa Krajowego.

Article 78c. [ Reference to art. 48 (1) 2] In the case referred to in art. 48 (1) 2, free funds shall be accepted in the deposit by the Minister of Finance for the time marked and refundable according to the disposition of a given entity of the public finance sector.

Art. 78d. [ Authorisation for the management of free State funds of the customs funds] 1. Minister of Finance, in the framework of the debt management of the State Treasury, including financial assets referred to in art. 78 par. 1 point 2, and in order to finance the borrowing needs of the state budget is authorised to adopt in the management of free funds the state funds referred to in art. 9 point 7.

2. Disspontors of state special-purpose funds, referred to in art. Article 9 (7) provides for the management of the free resources of the Minister for Finance, with the exception of the funds deriding from the budget grant. The provisions of Article 4 48 (1) 3 and 4 and Art. The 78c shall apply mutatis mutandis.

Art. 78e. [ Remuneration of free funds accepted in the deposit or management] 1. Free funds accepted in the deposit or management:

1) for a period of up to 3 days are interest-bearing at a rate not lower than the deposit rate of the National Bank of Poland;

2) for a period longer than 3 days and not longer than 6 days are remunerated at the rate resulting from the simple equation designated by the deposit rate of the National Bank of Poland for the deposit for the period of 3 days and by the rate equal to the multiplier of the multiplier which shall not be less than 0,9, and the interest rate for deposits in the Warsaw interbank market, quoted by the information agency (WIBID), for 1 week;

3. for a period of 7 days shall be remunalated at the rate of the product of the WIBID rate applicable to the period of placement and the multiplier referred to in point 2.

2. The height of the multiplier referred to in paragraph. 1 point 2, the Minister of Finance shall determine and announce it in the form of a communication on the Internet pages of the office serving the Minister of Finance.

3. In the case of termination of the deposit or return of funds transferred in management before the expiry of the deadline for which the deposit was created or the funds were transferred in management, the interest shall not be entitled.

Art. 78f. [ Order of the National Bank of the National Farm to perform all activities related to free measures] The Minister of Finance may, by contract, order the Bank Gospodarstwa Krajowego to make all legal and factual activities related to the adoption of free funds in the deposit or management and return them.

Article 78g. [ Delegation] 1. Minister of Finance with regard to the cases referred to in art. 48 (1) 2 and Art. 78d, will determine, by means of a regulation:

1) the detailed terms and conditions for the transfer and adoption of free funds in the deposit or management by the Minister of Finance, in particular the deadlines for the transfer of funds and the time limits for their return;

(2) the amount or method of calculating the interest rate of the measures adopted in the deposit or management;

3) the detailed arrangements for the resolution of deposits or the reimbursement of funds transferred in management before the date on which the deposit or the funds have been created have been transferred to the management;

4) the way of submitting and formulating the disposal of funds in the deposit or management of the Minister of Finance and their return and the disposal of the deposit or return of funds transferred to the management before the date on which the deposit was created or the measures have been delegated to the management.

2. The Minister of Finance, by issuing the regulation referred to in the paragraph. 1, addresses the need to ensure the security of public resources and timely implementation of the tasks financed by these funds by public finance units and increase the efficiency of public funds management and attention to the public finances, and in the area of interest rates, also the deadlines for which funds are transferred to the deposit or management, while at the disposal of disposal also the need to unify the documents submitted and the possibilities offered by the the use of ICTs.

Art. 78h. [ Treasury securities as the subject of a loan or other financial operations] In order to carry out the tasks related to the debt management of the Treasury the treasury securities referred to in art. 79 par. 2 and Article 102 (1) 3, may be the subject of a loan or other financial operations carried out by the Minister of Finance.

Article 79. [ Depreciation of Treasury securities] 1. At the time of redemption of the treasury securities shall be remitted.

2. Non-remission of treasury securities purchased by the State Treasury for the management of the Treasury debt.

Article 80. [ Purpose of loans and loans taken by the State Treasury] 1. The Treasury may borrow loans and loans exclusively for the financing of the needs of the borrowing of the state budget, subject to Art. 81.

2. On behalf of the Treasury, the loan and loans may borrow, subject to the paragraph. 3, only the Minister of Finance.

3. In the case of borrowing of a loan or credit through a contract, including an international agreement, according to which it is required that the body acting on behalf of the borrower (borrower) be the Council of Ministers, authorises the Minister of Finance to sign the contract and the conditions for its implementation.

Article 81. [ Medium-term loans and loans from the State Treasury] 1. At the request of the Monetary Policy Council, the State Treasury may borrow medium-term loans and loans from the European Community and its Member States in order to support the balance of payments.

2. At the request of the Council of the European Union, the Treasury may participate in the granting of a loan to support the balance of payments of another Member State, under the rules laid down in the Budget Act.

Article 82. [ Deadline for the amount of loans and loans taken by the State Treasury] Amount of borrowings and loans referred to in Article 80 par. 1 and Art. 81 (1) 1, shall not exceed the limits laid down in the Budget Act.

Article 83. [ Competence of the Minister of Finance in the field of financial operations] 1. The Minister of Finance can make investments in gold and foreign currencies and carry out other financial operations in the National Bank of Poland or another bank.

2. In the case of concluding transactions on derivatives for which the hedging contract has been concluded, the Minister of Finance may open in the National Bank of Poland or another bank a separate bank account for the contribution of the security in money. The Minister of Finance shall return the security lodged in money, including interest, in the amount and within the time limits resulting from the hedging agreement.

3. The funds on the account referred to in paragraph 1. 2, the Minister of Finance may place in the National Bank of Poland or another bank.

Article 83a. [ Depositary Accounts of the Minister of Finance] 1. The Minister of Finance opens in Bank Gospodarstwa Krajowego bank accounts in gold or foreign currencies, on which are stored money accepted for the deposit of the court or placed on these accounts on the basis of separate regulations (bills (a) the deposit of the Minister for Finance.

2. The Minister of Finance is authorised to temporarily manage, in order to finance the needs of the State's borrowing budget and in connection with the management of the debt of the State Treasury, the money collected on the deposit accounts of the Minister of Finance with the obligation to repay them on each request together with the interest due.

3. The funds deposited in the deposit accounts of the Minister of Finance shall be remunulated at the level of:

1) the deposit rate of the National Bank of Poland-in the case of funds collected in zlotys;

2) the interest rate of contributions paid in a given currency on each request by the Bank Gospodarstwa Krajowego-in the case of funds collected in foreign currency.

4. The Bank Gospodarstwa Krajowego, conducting the deposit accounts of the Minister of Finance, shall ensure in particular:

1) the analytical records of the funds for individual deposits (microaccounts) within each deposit account of the Minister of Finance;

(2) the daily accrual of interest and the periodic capitalisation of interest due on the funds collected on each microaccount;

3) the possibility of exchanging information with the central IT system providing support for the financial economy of the courts in the state of each microaccount (capital and interest), contributions to each microaccount and disbursements from each microaccount.

Article 84. [ Exemption from the application of public procurement rules] The provisions of Article 4 (1) of the Rules of the European Union shall not apply to the borrowing of loans by the Treasury, the issue of treasury securities and other operations directly related to the management of sovereign public debt. 35 and art. 49 and public procurement rules.

Article 85. [ Data to be submitted to the Minister of Finance by the NBP] The National Bank of Poland shall make available to the Minister of Finance the data, including individual data and the statements and evaluations referred to in art. 23 of the Act of 29 August 1997. o National Bank Polski (Dz. U. of 2005 No. 1, pos. 2, with late. ism.), necessary for carrying out the tasks referred to in art. 77 and Art. 78.

Chapter 3

Prudential and sanatory procedures

Article 86. [ The relation of the amount of sovereign government debt to gross domestic product] 1. Where the value of the relation of the amount of sovereign public debt to the gross domestic product referred to in art. 38 point 1 (a), as announced in accordance with Article 4 (1) (a) 38:

1) (repealed);

2) is greater than 55%, and less than 60%, is:

(a) for the following year, the Council of Ministers shall adopt the draft budget law, in which:

-the state budget deficit is not expected or the level of revenue and expenditure of the State budget is assumed to ensure that the debt ratio of the Treasury to the gross domestic product is projected at the end of the financial year to which the project relates law, it will be lower than the relation referred to in art. 38 point 1 (b), as announced in accordance with Article 4 (1) (b) 38,

-no increase in the remuneration of employees of the state budget sphere is foreseen, including the employees of the entities referred to in art. 139 (1) 2,

-the valorisation of pensions may not exceed the level corresponding to the increase in the price of consumer goods and services, as announced by the Central Statistical Office for the previous financial year,

-a ban on the granting of loans and credits from the State budget, except in the case of loans granted in previous years, is prohibited;

-no increase in expenditure in the units referred to in Article shall be expected. 139 (1) 2, at a level higher than in the government administration,

(b) the Council of Ministers shall review the expenditure of the State budget financed by means of foreign loans and the review of multiannual programmes,

c) the Council of Ministers shall present to the Sejm a sanction programme aimed at lowering the relationship referred to in art. 38 point 1 (a),

(d) expenditure of the budget of the local government unit as defined in the budget resolution for the following year may be higher than the revenue of that budget plus the budget surplus for the previous years and free appropriations, only the amount associated with the implementation of the tasks, the measures referred to in Article 5 par. 3,

(e) the Council of Ministers shall review the provisions in force in order to present proposals for legal solutions affecting the level of revenue of the State budget, including the application of the rates of tax on goods and services,

(f) The State Fund for the Rehabilitation of the Disabled receives a targeted grant from the state budget for the implementation of the task referred to in art. 26a of the Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. of 2011 r. Nr 127, pos. 721, of late. zm.), in the amount of up to 30% of the funds scheduled for the implementation of this task for a given year,

(g) the government authorities may enter into new commitments for the preparation of the investment if they are provided with the public funding provided for in Article 3 of the EC Regulation. 5 par. 1 points 2 and 3, at the maximum level allowed, specified in the rules or procedures relating to the type of investment concerned, not less than 50% of the total cost, except that those restrictions do not apply to:

-rebuilding or rebuilding national roads in order to address the risk of road safety violations,

-the investments referred to in Article 37 par. 1 of the Act of 24 June 2010. specific solutions related to the removal of the effects of the 2010 floods. (Dz. U. No 123, pos. 835 i Nr 148, poz. 993),

-the preparation, implementation, construction or operation of electronic toll collection systems referred to in Article 13i of the Act of 21 March 1985. o public roads (Dz. U. of 2013 r. items 260 and 843),

-the claims for compensation for immovable property taken into custody in the Act of 10 April 2003. specific rules for the preparation and implementation of investments in the field of public roads (Dz. U. of 2013 r. items 687);

3) is equal to or greater than 60%, that is:

(a) the provisions of point 2 (a), (b) and (e) shall apply mutatis mutandis,

(b) the Council of Ministers, at the latest within one month from the date of notification of the relationship referred to in Article 38 point 1 (a), presents the Sejm with a sanction programme designed to limit this relationship to less than 60%,

(c) the expenditure of the budget of the local government unit as defined in the budget resolution for the following year shall not be higher than the revenue of that budget,

(d) starting on the seventh day following the date of notification of the relationship referred to in Article Article 38 (1) (a) of the public finance sector may not provide new guarantees and guarantees.

2. In the case referred to in paragraph. The Council of Ministers, by way of a resolution, may authorise the implementation of the investments provided for in the financing of the measures referred to in Article 1 (1) (2) and (3). 5 par. 1 points 2 and 3 which do not meet the requirements laid down in paragraph 1. 1 point 2 (a) g.

3. In the case referred to in paragraph. 1 point 2 of the procedures referred to in that provision shall not apply if the relationship referred to in Article 1 (1) of the procedure is not applicable. 38a (4), does not exceed 55%.

Art. 86a. [ Exclusion of the provision of Article 86 (1) 1 point 1] Article Article 86 (1) 1 point 1 shall not apply in 2013.

Article 87. [ Sanction programme] The sanction programme shall comprise:

1) an indication of the reasons for the formation of the state relationship of public debt, referred to in art. 38 point 1 (a);

(2) a programme of undertakings aimed at reducing the relationship referred to in Article 3 (2) of Regulation (EC) No 22/EC. 38 point 1 (a), taking into account, in particular, proposals for legal solutions which affect the level of expenditure and public finances in the public sector;

3) a three-year forecast concerning the state relation of public debt to gross domestic product, together with the expected development of the country's macroeconomic situation.

Article 88. [ Exemptions] Art. 86 and Art. 87 shall not apply in the case of introduction:

1) the martial law;

2) state of emergency in the whole territory of the Republic of Poland;

3) the state of natural disaster on the whole territory of the Republic of Poland.

Chapter 4

General rules for borrowing by other than the State Treasury of the public finance sector

Article 89. [ Borrowing of loans and issuance of securities by local government units] 1. The units of local government may borrow and issue loans and issue securities at:

1) the coverage of the transitional budget deficit of the local government unit during the year;

2) financing of the planned budget deficit of the local government unit;

3) repayment of previously incurring liabilities in respect of the issue of securities and borrowings and loans;

4) ahead of the financing of the actions financed from the budget of the European Union.

2. Loans and securities issued and securities issued with a view to the purpose referred to in paragraph 2. 1 point 1, shall be repaid or repaid in the same year in which they are drawn or issued.

Article 90. [ Borrowing of loans in State special-purpose funds] For the financing of investment expenditure and investment purchases included in the projects referred to in Article 226 ust. 3, local government units may borrow in the State's special-purpose funds, as long as the Act creating the fund so provides.

Article 91. [ Maximum amount of borrowings and loans and liabilities arising from securities issued] 1. The sum of borrowings and loans and liabilities from the issued securities referred to in art. 89 par. 1 and Art. 90, may not exceed the amount specified in the budget resolution of the local government unit.

2. In the case of the claim by the local government unit for credit or a loan for the purpose referred to in art. 89 par. 1 points 2-4 and art. 90, as well as in the case of an intention to issue an issue by the local government unit of securities for the purpose referred to in art. 89 par. 1 points 2-4 and art. 90, the management board of the entity is required to obtain the opinion of the Regional Chamber of Auditors on the possibility of repayment of the loan or of the loan or the buy-back of securities.

Article 91a. [ Acceptance by the local government unit of free funds in the deposit] 1. In order to finance the measures necessary to cover the deficit or budget for the budget of the local government unit, the local government unit may accept in the deposit free funds from independent public health care facilities, for which the establishment is a unit of local government, the local government of culture and the local authorities of the legal persons referred to in Article 3 (1) of the EC 9 point 14, excluding voivodship funds for the environment and water management.

2. The acceptance of free funds in the deposit shall take place on the basis of a resolution of the body of the local self-government entity expressing the consent to be accepted in the deposit of the free funds, taken at the request of the Management Board, and the agreement. The resolution may also specify:

1) the conditions for admission of free funds in the deposit by the local government unit;

2) the amount or method of calculating the interest rate of the funds accepted in the deposit by the local government unit.

Article 92. [ Acceptable commitments entered into by local government units] 1. Only such financial obligations may be incurred by local government units for the purpose referred to in art. 89 par. 1 points 2 to 4 and Article 1 90, the operating costs of which are incurred at least once a year, with:

1. the discount on the securities issued by the local government units shall not exceed 5% of the nominal value;

(2) the capitalisation of interest is inadmissible.

2. The restriction referred to in paragraph 2. 1, shall apply mutatis mutandis to the units of the public finance sector other than the State Treasury.

Article 93. [ Obligation to determine nominal value of liabilities incurred by local government units] 1. Units of the public finance sector, with the exception of the State Treasury, may not borrow or credit, issue securities, and provide guarantees and guarantees, the nominal value of which is payable on the date of maturity, expressed in zlotys, it was not established on the date of the transaction.

2. The Council of Ministers shall determine, by means of a regulation, cases in which the restrictions referred to in paragraph are not applied. 1, taking into account, in particular, the specificities of loans from international institutions or from government lenders, and taking into account the possibility of commitments to be fulfilled and a reduction in the increase in the level of State aid public debt.

Article 94. [ Guarantee and guarantees provided by local government units] 1. The units of local government may provide guarantees and guarantees, taking into account the provisions of this Act. The total amount of the guarantees and guarantees shall be determined in the budget resolution.

2. The abductions and guarantees referred to in paragraph. 1, are timely and awarded to a certain amount.

Chapter 5

Treasury securities rules and mode

Article 95. [ Treasury Security] 1. The treasury security is a value paper, in which the State Treasury states that it is the debtor of the owner of such paper, and commits itself to it to fulfil the specified benefit, which may be of a monetary character or non-monetary.

2. Treasury securities may be issued or issued within the limits laid down in the Budget Act.

3. Treasury securities for cash benefits may be issued or issued only by the Minister of Finance.

4. Treasury securities for non-monetary benefits are issued by the Minister responsible for the Treasury, in agreement with the Minister of Finance.

5. Treasury securities for cash benefits for specified non-monetary benefits in exchange for these treasury securities are issued by the Minister of Finance in agreement with the Minister responsible for the Treasury.

6. The Treasury corresponds to all the assets for the liabilities arising from the issued or issued treasury securities.

Article 96. [ Original Maturity] Treasury securities may be issued or issued as securities of the original maturity of redemption:

1) not more than one year, including, in particular, treasury vouchers (short-term treasury securities);

2) for more than one year, including in particular treasury bonds.

Article 97. [ Delegation] 1. The Minister of Finance shall determine, by way of regulation, the conditions governing the issuing of a particular type of treasury securities, and in particular:

1) unit nominal value,

2) the currency in which the issue may be followed, or the method of determining the currency of the issue,

3) the rules and mode of sale, including the term or method of determining the price of the sale of the issued securities in the primary market,

4) entities whose treasury securities of a given issue are offered for acquisition in the primary market,

5) restrictions on the turnover of the treasury securities in the primary and secondary markets,

6) method of realization of the treasury securities

-guided by the need to optimally meet the needs of the borrowing of the state budget and the effective management of the Treasury's debt.

2. The Minister of Finance in agreement with the Minister responsible for the Treasury shall determine, by way of regulation, the conditions of issuing the treasury securities referred to in art. 95 (1) 5, and in particular:

1. the currency in which the issue may be issued,

2) the rules and mode of sale of treasury securities,

3) type of cash benefits issued in exchange for treasury securities,

4) entities whose treasury securities of a given issue may be offered for acquisition in the primary market,

5) restrictions on the turnover of the treasury securities in the primary and secondary markets

-guided by the need to ensure efficient management of the debt and the assets of the State Treasury.

Article 98. [ Emission List] 1. The Minister of Finance shall determine, by issuing a letter of issue, the detailed terms of the issue of the treasury securities concerning the content of the benefits resulting from the treasury of the security and the way of their implementation.

2. The Minister of Finance in agreement with the Minister responsible for the Treasury shall determine, by issuing the issue letter, the detailed terms of the issue of the treasury securities referred to in art. 95 (1) 5, concerning the content of the benefits resulting from this paper and the way in which they are implemented. The provisions of the paragraph 4 and 5 shall apply mutatis mutandis.

3. The Minister of Finance may authorise another entity to issue a issuance letter concerning the treasury securities intended for financial markets.

4. The issue letter shall include in particular:

1) the date of issue;

2. establishment of the legal basis for the issue;

(3) the sale price or the way in which it is established;

(4) the interest rate or the method of calculating it;

5. determination of the manner and dates of the payment of the principal and the claims of collateral;

6. the date on which the interest rates on the treasury securities of the issue are charged;

7. redemption date and reservations about the possibility of prior buy-back.

5. The Minister of Finance shall make public the specific conditions of the issue. The application to the public of a letter of issue shall be a condition for the issue of emission to effect.

Article 99. [ Treasury Bill] The treasury bill is a short-term value paper offered for sale in the country on the primary market at a discount and purchased at par at the end of the period for which it was issued.

Article 100. [ Treasury Bond] 1. The treasury calculation is a value paper offered for sale at home or abroad, interest-bearing at a discount or interest rate.

2. Treasury calculation is sold on the primary market:

1) at a discount,

2. at nominal value,

3. above par value

-and redeemed after the expiry of the period for which it was issued.

Article 101. [ Treasury Savings Paper] 1. The Treasury savings paper is a treasury of a value paper offered for sale:

1) natural persons;

(2) associations, other social and professional organisations and foundations entered in the court register, and, in the case of non-residents, also entered in another official register, provided that the conditions of the issuing are such.

2. The tax savings paper may be excluded from trading on the secondary market or it may be traded only between the entities referred to in paragraph. 1, in so far as the conditions of the emit are such.

Article 102. [ Disposal of treasury securities in the primary market] 1. Treasury securities are disposed of on the primary market for consideration.

2. The Emission shall take place on the day of settlement offered for the acquisition of treasury securities and in the amount equal to the nominal value of the transferable securities.

3. For the purposes of managing the debt of the Treasury, the Minister of Finance may issue treasury securities at an amount higher than the nominal value of the transfered securities.

4. Treasury securities referred to in paragraph 3 and in Article 79 par. 2, shall be registered in the account of the Minister of Finance.

SECTION III

The Multiannual Financial Plan of the State and the Budgetary Law

Chapter 1

The State's Multi-annual Financial Plan

Article 103. [ Multiannual Financial Plan Of The State] The Multi-Annual Financing Plan of the State shall be drawn up for the financial year concerned and three consecutive years.

Article 103a. (repealed).

Article 104. [ Content Of The Multiannual Financial Plan Of The State] 1. The State's Multi-annual Financial Plan:

1. contains the Convergence Programme, drawn up in accordance with Council Regulation (EC) No 1466 /97/EC of 7 July 1997 (OJ L 141, 7.7.1997, p. on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies (Dz. Urz. EC L 209 of 02.08.1997, s. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 10, t. 1, s. 84, of late. zm.);

2) define the objectives together with the measurement of the degree of their implementation, in a system comprising the main functions of the state.

2. The Multi-annual Financial Plan of the State in the section containing the Convergence Programme shall specify in addition:

1) the main objectives of social and economic policy;

2) planned actions and their impact on the level of revenue and expenditure of the general government sector, referred to in Regulation (EU) No 594/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (Dz. Urz. EU L 174 of 26.06.2013, s. 1), including the long term sustainability of public finances;

3) the planned preliminary amount of expenditure calculated in accordance with art. 112aa par. 1;

4) changes in the activities and objectives to be undertaken in relation to the previous Convergence Programme;

5) a preliminary forecast of basic macroeconomic volumes, together with the assumptions underlying the development of the macroeconomic projections.

Article 105. [ Multi-annual Financial Plan of the State as the basis for the draft Budget Act] 1. The Multiannual Financial Plan of the State shall be the basis for the preparation of the draft budget law for the following financial year.

2. (repealed).

3. (repealed).

Article 106. [ Draft Multiannual Financial Plan Of The State] 1. The Minister of Finance shall present to the Council of Ministers a draft of the Multiannual Financial Plan of the State.

2. The Council of Ministers shall pass the Multiannual Financial Plan of the State, by the deadline of 30 April, and announce it in the Official Journal of the Republic of Poland "Monitor Polski" and in the Public Information Bulletin.

Article 107. (repealed).

Article 108. [ Information on the implementation of the Multiannual Financial Plan of the State] The Ministers shall, by 15 April, submit to the Minister of Finance the information on the implementation of the multiannual financial plan of the State within the scope set out in the Article. 104 (1) 1 point 2.

Chapter 2

Budgetary Law

Article 109. [ Function and elements of the Budget Act] 1. The budgetary law is the basis of the financial economy of the state in a given financial year.

2. The budget law shall consist of:

1) the state budget;

2. Annexes;

3) the provisions of which the obligation to include in the Budget Act is the result of this Act or of separate laws.

3. The budget law shall be adopted for the period of the financial year.

4. The financial year shall be the calendar year.

5. The Budget Act may not contain provisions amending other statutes.

Article 110. [ Content] The State budget shall specify:

1) the total amount of the forecast tax and non-tax revenue of the state budget;

2) the total amount of planned expenditure of the state budget;

2a) the amount of expenditure planned, calculated in accordance with art. 112aa par. 1, and the amount of the planned limit of expenditure referred to in Article 112aa par. 3;

3) the amount of the planned deficit of the state budget together with the sources of its coverage;

4) the total amount of the forecast revenue of the budget of the European funds;

5) the total amount of expenditure planned for the budget of the European funds

6) the result of the budget of European funds;

7) the total amount of planned revenue of the state budget;

(8) the total amount of the planned budget for the State budget;

(9) the planned balance of the revenue and the distribution of the State budget;

(10) a limit on the commitment of borrowings and loans and securities issued.

Article 111. [ Revenue and tax revenue of the State budget] The tax and non-tax revenues of the State are:

1) taxes and charges, in part, which according to the separate statutes does not constitute the income of local government units, the revenues of state special-purpose funds and other units of the public finance sector;

2. customs duties;

3) payments from the profit of State-owned companies and one-person companies of the State Treasury and of state-owned banks;

4) dividend payments;

5) the payment from the profit of the National Bank of Poland;

6) the payment of surplus funds to the executive agencies;

7) income collected by state budget units, unless separate laws provide otherwise;

8) income from rental and lease and from other agreements of a similar nature, concerning the assets of the State Treasury, unless separate statutes provide otherwise;

9) interest on the funds collected in the bank accounts of the state budget units or public authorities, unless separate laws provide otherwise;

(10) interest on the fixings laid down from the funds collected in the central bank of the current State budget;

11. interest on national and foreign loans granted from the State budget;

12) fines, mandates and other pecunial penalties, unless separate statutes provide otherwise;

13) declines, records and donations in the form of money for the Treasury;

14) income from the sale of assets, goods and rights, not constituting revenue within the meaning of art. 5 par. 1 point 4 (a) a and b, unless separate laws provide otherwise;

15) other revenue specified in separate laws or international agreements;

16. the European measures and the measures referred to in Article 4 5 par. 3 point 5 (b) a and b, for the implementation of technical assistance projects and the measures referred to in art. 5 par. 3 point 5 (b) c and d and point 6 and in art. 4 par. 2 of Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013. on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (Dz. Urz. EU L 347, 20.12.2013, p. 549), hereinafter referred to as "Regulation No 1306/2013", after their transfer to the revenue account of the State budget;

17) interest purchased by the purchasers of the treasury bonds or the surplus resulting from the difference between the issue price and the nominal value of the disposed of the treasury bonds.

Article 112. [ Purpose of the expenditure of the State budget] 1. The expenditure of the State budget shall be allocated in particular to:

1) the functioning of bodies of public authority, including the bodies of government administration, bodies of control and protection of the law and courts and tribunals;

2) the tasks carried out by the government administration;

3) general sub-ventions for local government units;

4) grants for local government units;

5. contributions to the budget of the European Union, hereinafter referred to as "the own resources of the European Union";

6) subventions for political parties;

7) grants for tasks defined by separate statutes;

(8) servicing of public debt;

(9) the national contribution to the implementation of the programmes financed by the European measures or the measures referred to in Article 3 (1) (a) of 5 par. 3 points 3, 5 and 6.

2. From the state budget shall be financed tasks specified in separate laws and international agreements.

Art. 112a. (repealed).

Art. 112aa. [ Calculation of the amount of expenditure for the year] [ 2] 1. The amount of the expenditure for a given year of the bodies and bodies referred to in art. 9 paragraphs 1-3, 8, excluding the Social Insurance Institution, and in point 9 and the Labour Fund, the Bank Guarantee Fund, as well as the funds created, entrusted or transferred to the Bank Gospodarstwa Krajowego on the basis of separate laws, is Calculated by formula:

DDn = DDn -1- En-1 (CCPI)-[ WPKBn + Kn] + En (ΔDDn)

with:

infoRgrafika

in which individual symbols indicate:

n- the year on which the amount of expenditure is calculated,

n -1-year prior to the year n ,

n -2-year prior to the year n Two years,

n -8-year prior to the year n Eight years,

DDn -the amount of expenditure as defined in the draft budget bill for the year n submitted to the Sejm,

DDn -1-amount of expenditure as defined in the draft budget bill for the year n -1 submitted to the Sejm,

EN -1 (CCPI) -the level of the medium-term inflation target for the year n -1 by the Monetary Policy Council in the monetary policy assumptions referred to in art. 227 ust. 6 of the Constitution of the Republic of Poland of 2 April 1997 (Dz. U. No 78, pos. 483, with late. zm.), announced in the Official Journal of the Republic of Poland "Monitor Polski",

WPKBN -indicator of the medium-term dynamics of gross domestic product values at fixed prices as defined in the draft budget bill for the year n submitted to the Sejm with an accuracy of hundredths of a percentage,

Kn -the amount of the adjustment of the amount of expenditure laid down in the draft budget law n submitted to the Sejm,

PKBn -2/ PKBn -8-announced by the President of the Central Statistical Office in accordance with art. 38b point 2 total dynamics of gross domestic product value,

EN ( PKBn -1/ PKBn -2)-projected in the draft budget bill for the year n the annual dynamics of gross domestic product in constant prices submitted to the Sejm in the year n -1,

EN ( PKBn/PKBn -1)-forecast in the draft budget bill for the year n the annual dynamics of gross domestic product in constant prices submitted to the Sejm in the year n ,

En (∆DDn ) -the forecast value of the total of the discretionary measures referred to in the Regulation referred to in Article 3 (1) of the Regulation. 104 (1) 1 point 1, in respect of taxes and social security contributions, as referred to in Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (Dz. Urz. EU L 174 of 26.06.2013, s. 1, from late. zm.), planned for the year n If the value of each of them exceeds 0,03% of the gross domestic product forecast in the draft budget bill for the year n submitted to the Sejm; in the case of a planned year n resignation from discretionary measures carried out in previous years, in the forecast total of discretionary measures in the year n account shall be taken into account DDn the discretionary action that would have occurred in the absence of the resignation of those activities in the year n .

2. [ 3] In the amount of the expenditure referred to in paragraph 1. 1, and in the amount by which this amount shall be reduced in accordance with paragraph 1. No account shall be taken of the expenditure of the budget of the European appropriations and of the expenditure financed by the measures referred to in Article 3 (3). 5 par. 1 point 2. In the amount of the expenditure referred to in paragraph 1. 1, no account shall also be taken of the financial flows between the authorities and the bodies referred to in paragraph 1. 1, for grants and subsidies and financial flows between the Funds managed by the Social Insurance Institution and the President of the Agricultural Social Insurance Fund.

3. The amount of the expenditure referred to in paragraph 3. 1, less the amount of:

1) forecast in the draft budget bill submitted to the Sejm for the expenditure of the entities referred to in art. 9 (2) and local government budget units, taking into account the macroeconomic assumptions referred to in Article 9 (2) of the ECB. 142 point 2 (a) a and b, and the multiannual financial projections of those units, as well as the amount of expenditure effected in previous years, after deducting the amounts corresponding to the quantities planned to receive the amounts of grants and subsidies from other bodies and bodies, of which Paragraph 1. 1,

2) the planned expenditure of the bodies and bodies referred to in art. 139 (1) 2,

3) [ 4] planned costs of the National Health Fund:

(a) as specified in the financial plan of the Fund approved within the period referred to in Article 3 (1) 121 (1) 4 of the Act of 27 August 2004. on health care services financed from public funds (Dz. U. of 2015 items 581, as late. zm.),

(b) in the absence of approval of the financial plan of the Fund within the time limit referred to in Article 3. 121 (1) 4 of the Act of 27 August 2004. on public health care benefits financed by public funds, equal to the planned revenue set out in the plan referred to in Article 3 (1) of the basic Regulation. 121 (1) 3 of this Law

-after deducting the amounts corresponding to the quantities planned to receive the amounts of the subsidy from the authorities and bodies referred to in paragraph 1. 1,

4) planned expenditure of the Bank Guarantee Fund set out in the Fund's financial plan

-plus the amount of the forecast for the year n one-off and temporary measures on the revenue side as referred to in Council Regulation (EC) No 1466 /97/EC of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies, if the value of each of them exceeds 0,03% of the gross domestic product forecast in the draft budget law for the year n the Sejm submitted, shall constitute a maximum limit for the expenditure of the authorities and bodies referred to in Article 4. 9 points 1 and of the State budget units, excluding the bodies and bodies referred to in Article 139 (1) 2, in point 8, excluding the Social Insurance Institution, and the Labour Fund, as well as funds created, entrusted or transferred to the Bank Gospodarstwa Krajowego on the basis of separate laws.

4. The amount of the adjustment of the amount of expenditure referred to in paragraph 4. 1, shall be:

1) minus two percentage points-if the value of the nominal result of the nominal result increased by the costs of the pension reform, announced in accordance with art. 38c, to gross domestic product is in the year n -2 referred to in paragraph 2. 1, less than -3%, or if the value of the relationship referred to in art. 38a point 4, is in the year n -2 greater than 48%, or

2) minus one and a half percentage points, if:

(a) the value of the nominal result ratio plus the costs of the pension reform, as announced in accordance with Article 4 (1) of the 38c, to gross domestic product is in the year n -2 referred to in paragraph 2. 1, not less than -3% and the value of the relationship referred to in art. 38a point 4, is in the year n -2 bigger than 43%, not greater than 48% and projected in the draft budget bill for the year n the submitted to the Sejm the dynamics of gross domestic product values at constant prices in the year n is not less by more than two percentage points from the mid-term index of the gross domestic product value referred to in paragraph 1. 1, or

(b) the value of the nominal result of the nominal result increased by the costs of the pension reform, as announced in accordance with the provisions of 38c, to gross domestic product is in the year n -2 referred to in paragraph 2. 1, not less than -3% and the value of the relationship referred to in art. 38a point 4, is in the year n -2-not more than 43% and total, calculated in accordance with paragraph 1. 5, is in the year n -2 smaller than -6% and projected in the draft budget bill for the year n the submitted to the Sejm the dynamics of gross domestic product values at constant prices in the year n is not less by more than two percentage points from the mid-term index of the gross domestic product value referred to in paragraph 1. 1, or

3) plus one and a half percentage points-if the value of the nominal result of the nominal result increased by the costs of the pension reform, announced in accordance with art. 38c, to gross domestic product is in the year n -2 referred to in paragraph 2. 1, not less than -3% and the value of the relationship referred to in art. 38a point 4, is in the year n -2-not more than 43% and total, calculated in accordance with paragraph 1. 5, is in the year n -2 bigger than 6% and projected in the draft budget bill for the year n the submitted to the Sejm the dynamics of gross domestic product values at constant prices in the year n is not greater by more than two percentage points from the mid-term index of the gross domestic product value referred to in paragraph 1. 1, or

4) zero percentage point-in other cases.

5. The Minister of Finance calculates the sum of the annual differences between the value of the relation of the nominal result to the gross domestic product and the level of the medium-term budgetary objective set out in the Convergence Programme elaborated in accordance with the Regulation, o This is a matter of the 104 (1) Article 1 (1), updating the sum of the differences, taking into account the revisions of the data published by the President of the Central Statistical Office. The annual difference shall be rounded to the nearest hundredths of a percentage.

Art. 112b. (repealed).

Art. 112c. (repealed).

Art. 112d. [ Exclusion of the provisions of Article 112aa] 1. Rules of the art. 112aa shall not apply in the case of introduction:

1) the martial law;

2) state of emergency in the whole territory of the Republic of Poland;

3) the state of natural disaster on the whole territory of the Republic of Poland.

2. In the cases referred to in paragraph. 1, the Minister of Finance calculates the amount of expenditure and the size of the ratio of the medium-term dynamics of the gross domestic product values referred to in art. 112aa par. 1, and the sum referred to in Article 112aa par. 5.

Art. 112e. [ Disable the use of art. 112a and art. 112b] Art. 112a and art. 112b shall not apply in 2013.

Article 113. [ Surplus and deficit of the state budget] 1. The difference between income and expenditure of the State budget shall be the surplus of the state budget or the deficit of the state budget, subject to the provisions of Article 4 (1). 118 (1) 2.

2. The state budget deficit and other borrowing needs of the state budget may be financed by revenue from:

1) the sale of treasury securities on the domestic and foreign markets;

2) loans taken in domestic and foreign banks;

3) loans;

4) privatization of the assets of the State Treasury;

(5) the amounts resulting from the repayment of loans granted;

(6) the surplus of the State budget from previous years;

7) surplus budget of European funds, subject to art. 118 (1) 4;

8) other financial operations.

Article 114. [ Parts of the State budget] 1. The state budget shall consist of parts corresponding to the public authorities, state control, courts, tribunals and other bodies listed in art. 139 (1) 2, government administration, with individual divisions of government administration and for offices supervised by the President of the Council of Ministers shall be determined accordingly by separate parts of the budget.

2. In separate parts of the state budget, the following shall be recognised:

1) general sub-ventions for local government units;

2. a general reserve;

3) provisions of the customs reserve;

4) servicing of the Treasury debt;

5. own resources of the European Union;

6) revenues and commemoration related to the financing of the borrowing needs of the state budget;

7) the revenue referred to in Article 111 point 16.

3. In justified cases, at the request of the competent minister, separate parts may be created in the budget of the State for:

1) central offices supervised by the Minister;

2) state organizational units, which are not the authorities of the government or government administration;

3) general tasks, if the extraction of a part is justified by the need to ensure ongoing control of the revenue or expenditure.

(4) The budget of the State shall have the disposal of the budget part of the budget where the separate provisions do not provide otherwise.

5. Revenue and expenditure and revenue and revenue for the budget of the State shall be classified in accordance with the rules laid down in the Article. 39 and according to the budgetary parts referred to in paragraph 1. 1-4.

6. The Minister of Finance shall determine, by regulation, the classification of the budget parts and the authorising officers of the budget parts for the budgetary parts referred to in paragraph 1. 1-3, with a view to ensuring transparency in the management of the State budget.

Article 115. [ Loans from the State Budget] 1. From the state budget, to the extent determined by the Budget Act, may be granted:

1) loans and credits resulting from international agreements;

2) loans resulting from laws other than the Budget Act.

2. Loans and loans granted from the State budget shall be remunarated unless separate laws provide otherwise. The interest rate shall be determined by the

Article 116. [ Annexes to the State budget] 1. The tax and non-tax revenue of the State budget shall be entered in the Annex to the Finance Act by:

1. sources of income;

2) the parts and divisions of the budget classification.

2. The expenditure of the State budget shall be entered in the Annex to the Finance Act, broken down by part, headings and chapters of the budget classification of expenditure and of the group of expenditure, with a breakdown of the expenditure allocated to:

1) the implementation of the projects of technical assistance programmes financed with the participation of the European funds and the measures referred to in art. 5 par. 3 point 5;

2. co-financing the implementation of the programmes financed by the European funds and the contributions to the common budget of the technical assistance programmes financed by the measures referred to in Article 3 (2) of the Regulation. 5 par. 3 point 5;

3) the implementation of the programmes referred to in art. 5 par. 3 point 5 (b) c and d.

Article 117. [ Budget of European funds] 1. Budget of European resources is an annual plan of revenue and subject to reimbursement of expenditure allocated to the implementation of programmes financed by European measures, excluding funds allocated for the implementation of aid projects the technical and the measures referred to in Article 4. 4 par. 2 of Regulation No 1306/2013.

2. In the budget of European funds shall be recognised:

1. revenue from the implementation of programmes financed by the European funds;

(2) expenditure on the implementation of programmes financed by the European funds in the part of the refunds subject.

Article 118. [ Surplus and deficit of the budget of European funds] 1. The difference between revenue and expenditure of the budget of European funds is a surplus of the budget of the European funds or the deficit of the budget of the European funds.

(2) The budget deficit of the European funds or the surplus of European funds shall not be counted against, respectively, the deficit or the surplus of the state budget.

3. The deficit of the budget of the European funds is financed under the borrowing needs of the state budget.

4. The surplus of the budget of the European funds is a source of repayment of the commitments of the state budget committed to cover the budget deficit of the European funds.

Article 119. [ The way in which the revenue of the European budget is taken] 1. The revenue of the budget of the European funds shall be recognised in the Budget Act by:

1. parts of the budget classification;

2) [ 5] programmes financed with the participation of European funds.

2. The expenditure of the budget of the European appropriations shall be recognised in the Finance Act, broken down by:

1) the parts and departments of the classification of expenditure;

2) [ 6] programmes financed by European funds within the parts and headings of the classification of expenditure.

Article 120. [ A purpose reserve entered in the budget of European funds] The budget of the European resources shall include a purpose reserve for expenditure relating to the implementation of the programmes financed by the European measures referred to in Article 4. 140 par. Article 2 (3), to the extent that the expenditure is subject to reimbursement.

Article 121. [ The inclusion of programmes financed by the European measures in the Annex to the Finance Act] [ 7] 1. The programmes financed by the European funds shall be included in the Annex to the Budget Act.

2. For each programme in the Annex referred to in paragraph 1. 1, specifies:

1. the managing authority;

2. (repealed);

3. (repealed);

4) planned in the financial year and the following two years the revenue of the State budget on the impact of the European measures;

5. planned for the financial year and the next two years, the expenditure of the State budget and the budget of the European resources for the implementation of the programme;

(6) a plan for expenditure of the State budget in the financial year for the financing of the programme

Article 122. [ The remaining content of the annexes to the Budget Act] 1. In the annexes to the budget act, the following shall also be inserted:

1. financial plans:

(a) executive agencies,

(b) the budgetary authority,

(c) State special-purpose funds,

(d) the State legal persons referred to in Article 9 point 14;

2. list:

(a) bodies receiving subject-matter and purposeful grants, excluding subsidies for the financing and co-financing of programmes and projects financed with the measures referred to in Article 5 par. 1 point 2, and the amount of the subsidy,

b) [ 8] programmes financed with the participation of the measures referred to in Article 5 par. 1 points 2 and 3, together with the expenditure limits of the State budget allocated to the financing of these programmes,

c) [ 9] the multi-annual commitment limits for the subsequent years of implementation of the programmes financed by the European measures, together with a list of the multiannual limits for expenditure under their framework;

3. a plan of expenditure of the State budget in the financial year for:

(a) the implementation of the technical assistance projects of the programmes financed by the European measures and the measures referred to in Article 5 par. 3 point 5,

(b) the implementation of programmes co-financed with the participation of European resources and contributions to the common technical assistance budgets of programmes financed by the measures referred to in Article 3. 5 par. 3 point 5,

(c) the implementation of the programmes referred to in Article 3. 5 par. 3 point 5 (b) c and d

-in the details of the budget classification: part, department, chapter;

4) a summary of multi-annual programmes in the Task Force;

5) a statement of tasks from the scope of government administration and other tasks commissioned by local government units by separate statutes;

6) the scope and amounts of the subsidies in question and subject-matter;

7) a plan of revenue and revenue for the state budget.

2. The schedule referred to in paragraph 2. In point 4, the following shall contain:

1) the name of the program and the legal basis of its creation;

(2) an organisational unit implementing the programme or coordinating its implementation;

3) the objective of the programme;

4) the tasks of the programme;

5) the duration of the programme;

6) the total expenditure, including from the state budget, for the implementation of the programme;

(7) the amount of expenditure in the financial year and in subsequent years for the implementation of the programme;

8) meters determining the degree of performance of the target.

3. Where, from the specific rules and procedures for the award of grants, it appears that it is not possible to include an entity in the list referred to in paragraph 1, the Member State shall not be able to take the form referred to in 1 point 2 (a), the list may include the group of units and the total amount of the grant.

4. In the case referred to in paragraph. 3, the authorising officer of the budget part of which the grants are planned shall be made public by means of a notice, a list of the units together with the amounts of the grants awarded to each individual.

Article 123. [ Financial plans of executive agencies] (1) The financial plans of the executive agencies shall be accounted for separately for each agency, with an extract of:

1) revenue, including grants from the state budget;

(2) costs by cost:

(a) functioning of the executive agency

b) carrying out statutory tasks

-including remuneration and payroll premiums;

3) financial result.

2. The financial plans of the State special-purpose funds shall be accounted for separately for each fund, with an extract of:

1) the state of the initial and final cash, receivables and obligations;

(2) own revenue;

3) grants from the state budget and other entities of the public finance sector;

4) costs for the implementation of tasks, including the costs of salaries and fees charged on salaries;

5. the tasks financed by the Fund.

3. Financial plans of the institutions of the budgetary economy and of the state legal persons referred to in art. Point 14 shall be recognised separately for each unit, with an extraction of the initial and final assets and the state of cash, receivables and liabilities, own revenue, state subsidies and the costs of carrying out the tasks.

Chapter 3

Allocation of State budget expenditure

Article 124. [ Expense groups] 1. The expenditure of the State budget shall be divided into the following groups of expenditure:

1) grants and subsidies;

2) benefits to natural persons;

3. the current expenditure of the budget units;

4) property expenditure;

5) expenditure on servicing the Treasury debt;

6) expenditure on the implementation of programmes financed by the measures referred to in Article 5 par. 1 point 2, including the expenditure of the budget of the European appropriations;

(7) own resources of the European Union.

2. Benefits for natural persons shall include expenditure of the budget of the State addressed, on the basis of separate provisions, directly or indirectly to natural persons, and not being remunerated for the work provided.

3. Current expenditure of budget units shall include:

(1) the remuneration and salary of persons employed in the State budget units and the contributions charged on those salaries and emoluments;

2) purchases of goods and services;

3. the cost of living and other expenses related to the functioning of the budget units and the implementation of their statutory tasks;

(4) the costs of the tasks outsourced to and not included in the public finance sector, excluding non-governmental organisations.

4. Property expenses include:

(1) expenditure on the purchase and acquisition of shares and the transfer of contributions to commercial companies;

2) investment expenditure of state budget units and subsidies for the financing or financing of the costs of investments carried out by other entities.

(5) Expenditure on servicing of the Treasury includes, in particular, the expenditure of the State budget on interest rates and discounts on treasury securities, borrowing of borrowings and loans and payments related to granted by the Treasury of the guarantees and guarantees, as well as the costs associated with the issuance of treasury securities.

Article 125. [ EU own resources] (1) The European Union's own resources shall be recognised in the budgetary position as determined in the course of the budgetary procedure of the European Union.

2. The European Union's own resources shall include:

1) participation in the proceeds of customs duties, agricultural and sugar charges;

2) measures calculated on the basis of the tax on goods and services, in accordance with the methodology resulting from the European Union regulations;

3) the appropriations calculated on the basis of the annual gross national income.

3. The European Union's own resources shall include interest and penalties for late payment or incorrectly charged payments.

Article 126. [ Grants] Grants are subject to specific rules for the clearance of funds from the state budget, the budget of local government units and from the state special-purpose funds earmarked under this Act, separate laws or international agreements, on financing or funding the implementation of public tasks.

Article 127. [ Subsidies for customs purposes] 1. Customs grants shall be those intended for:

1. financing or financing:

(a) tasks in the field of government administration and other tasks commissioned by local government units,

(b) statutory tasks, including tasks within the scope of the state of culture of the state over culture, carried out by units other than local government units,

c) the current tasks of own local government units,

(d) the tasks of the executive agencies referred to in Article 21 (1) 1 point 3 (b)

(e) tasks outsourced to non-governmental organisations,

(f) investment costs;

2) a surcharge for the interest of bank loans to the extent specified in the separate statutes.

2. The customs grants shall also include the means of:

1) implementation of programmes financed by the measures referred to in art. 5 par. 1 point 3 and paragraph. 3 point 6, disbursed by entities implementing these programmes, other than state budgetary units;

2. the implementation of technical assistance projects financed with the participation of the European funds and the measures referred to in art. 5 par. 3 point 5 (b) a and b;

3) financing or subsidise the tasks carried out by local government units and other entities, from the funds transferred by the entities referred to in art. 9 points 5, 7 and 14;

4) implementation of programmes financed with the participation of the measures referred to in art. 5 par. 3 point 5;

5. co-financing the implementation of the programmes financed by the European measures;

6. advance financing of the common agricultural policy, as referred to in separate provisions, in part of the refunds of the European Union.

Article 128. [ The special-purpose subsidies for local government units and their maximum amount] 1. The provision of special-purpose subsidies for local government units shall be determined by separate laws.

2. The amount of the grant for the financing of the current and investment own tasks shall not account for more than 80% of the cost of carrying out the task, unless the separate laws provide otherwise.

Article 129. [ Determination of amounts of special-purpose subsidies] The amount of the special-purpose subsidies for government tasks and other tasks outsourced by separate statutes to local government units shall be determined by the authorising officers of the budgetary parts according to the rules adopted in the budget of the State to determine the expenditure of a similar type, unless otherwise provided for in the separate provisions.

Article 130. [ Subsidies] (1) This grant is intended for aid to certain types of goods or services, calculated on a per-unit basis.

2. The grants may be awarded on the basis of separate laws or regulations of the European Union:

1) for entrepreneurs manufacturing certain types of products or providing specific types of services,

2) for entities carrying out tasks for agriculture

-having regard to their equal rights.

3. The budget law shall determine the amounts and subject matter of the grants referred to in paragraph 1. 2.

4. The Minister of Finance shall determine, by means of a regulation, the rates of the grants referred to in paragraph 1. Article 2 (1), and shall specify the detailed and detailed arrangements for the granting and settlement of such grants, subject to paragraph 1. 6 and 7, including the form of applications, the information on their acceptance or rejection, the conditions for the transfer and settlement of grants, the time limit for reimbursement of grants, taking into account the total amounts of grants for each of the objectives set out in the Budget Law and having regard to the to ensure transparency and transparency of the management of State resources.

5. The Minister responsible for Agriculture and the Minister for Rural Development, in agreement with the Minister of Finance, shall determine, by way of regulation, the rates of subsidy referred to in paragraph 1. 2 point 2, per unit of service or product and the detailed manner and mode of granting and settlement of these grants, taking into account the equality of entities, including the form of applications, the information on their acceptance or rejection, the conditions for the award of such grants, the conditions for granting and the award of such grants the transfer and settlement of grants, the time limit for reimbursement of grants, taking into account the total amounts of grants for each of the objectives set out in the Budget Law and with the aim of ensuring transparency and transparency of the management of the State budget.

6. Where a budgetary law determines the grants of the school textbooks, the Minister responsible for education and education in agreement with the Minister of Finance shall determine, by means of a regulation, the rates and the detailed arrangements and modality of the procedure. the award and settlement of grants, including the form of proposals, the information on their acceptance or rejection, the conditions for the transfer and settlement of grants, the time limit for reimbursement of grants, taking into account the total amounts of grants for each of the objectives set out in the Act In order to ensure transparency and transparency, the management of the State budget.

7. Where the Budget Act determines the subsidies granted for meals sold in the dairy bars, the Minister for Finance shall determine, by means of a regulation, the rates and the detailed arrangements and modus of the grant and settlement of grants, including the form of submitting applications, informing them of their acceptance or rejection, the conditions for the transfer and settlement of the grant, the deadline for the reimbursement of the grant, taking into account the total amounts of the grant for each of the objectives set out in the Budget Law and with a view to ensuring the transparency and transparency of the management of the State budget.

Article 131. [ Subjective Grants] Subjective grants shall include measures for the entity indicated in a separate law or an international agreement, exclusively for the financing of the current activity within the scope set out in the separate law or international agreement.

Article 132. [ Investment of State budget units] 1. The state budget shall be financed by the investment of state budget units.

2. From the state budget may be awarded the special-purpose subsidies for financing or financing the costs of carrying out the investment:

1. executive agencies;

2. the institutions of the budgetary economy;

3) other state legal persons, for whom the rules of the financial economy specify separate statutes;

4) units not included in the public finance sector, on the basis of a separate law;

5) in terms of tasks commissioned to implement non-governmental organizations;

6) implemented by the units of local government as a task:

(a) own,

(b) from the scope of government administration;

7) relating to scientific research or development work.

3. Customs grants from the state budget for financing or subsidising the costs of carrying out investments:

1) entrepreneurs-shall be granted taking into account the provisions on the proceedings in matters concerning public aid;

2) relating to scientific research or development work-shall be granted taking into account the criteria and mode set out in separate regulations;

3. within the framework of public-private partnership agreements, shall be provided in the light of public-private partnership provisions.

4. To implement the investments financed by the measures referred to in art. 5 par. 1 points 2 and 3, separate provisions shall apply.

Article 133. [ The maximum amount of the grant allocated to the investment carried out by the entity not included in the public finance sector] The total amount of the grants awarded in the following years to finance the investment carried out by the entity not included in the public finance sector as referred to in Article 132 (1) Article 2 (4) of the Treaty on the Functioning of the European Union shall not exceed 50% of the planned value of the cost of the investment, unless otherwise provided for in separate statutes.

Article 133a. [ Obligation to conduct an annual assessment of the degree of realisation of the investment objectives] Investments financed or financed by the State budget in the total amount representing a minimum of 50% of the cost of the cost, excluding investments co-financed by the measures referred to in Article 5 par. Article 3 (1) shall be subject to the obligation to carry out an annual assessment of the degree of implementation of the objectives pursued, as part of the management control in the units of the public finance sector.

Article 134. [ Delegation] The Council of Ministers shall determine by way of regulation a detailed way and mode of financing investment from the state budget, including the determination of the amount of the grant amounts in the subsequent years of implementation of the investment, and in particular:

1) conditions for financing investment from state budget resources and assessing the efficiency of their use,

(2) how the State budget appropriations provided for the financing of the investment are transferred,

3) how investments financed by the State budget are accounted for

-having regard to the principle that the total amount of the appropriations from the State budget may not be higher than the cost estimate of the investment determined at the start of its implementation, including costs of preparation for the implementation, costs of works, costs of supervision on the execution of the works and the costs of first equipment, and taking into account the conditions for expenditure by the State budgetary units and the rules for granting grants for the implementation of investments to other units.

Article 135. [ Building investment expenditure] 1. Purchase or construction of real estate for the needs of governmental administration bodies requires the consent of the Minister responsible for the Treasury.

2. The planning of expenditure on building investment of state budget units and grants referred to in art. 132 (1) 2, with a cost value exceeding 300,000 thousand. The PLN is required to obtain the opinion of the Minister responsible for regional development on the compatibility of the envisaged investment with the relevant development strategies referred to in the Act on the principles of development policy, subject to the paragraph. 3.

3. The planning of expenditure on construction investments and subsidies for the financing or the financing of the costs of carrying out investments financed by the measures referred to in Article 3 (1) of Regulation (c) and (3) 5 par. Article 1 (2) does not require an opinion as referred to in paragraph 1. 2.

4. The Minister responsible for regional development shall determine, by means of the Regulation, the detailed conditions, the manner, the mode, the criteria and the time limits for the evaluation referred to in paragraph 1. 2, taking into account the need to ensure the coherence of planned investments with the adopted development strategies and the sound management of public funds.

Article 136. [ Limits of expenditure for multiannual programmes] 1. The budgetary law may specify, within the limits of expenditure for the financial year, the limits of expenditure on multiannual programmes.

2. Multiannual programmes shall be established by the Council of Ministers for the implementation of the strategies adopted by the Council of Ministers, including in the field of defence and security of the State. The Council of Ministers, by establishing the programme, shall indicate its economic operator.

3. The implementation of multi-annual programmes can be divided into stages.

(4) The entities implementing the multiannual programme may enter into commitments in order to finance in each year the implementation of this programme up to the total amount of expenditure specified for the programme as a whole. In the event of joint implementation of the multiannual programme by two or more entities, the commitments entered into by each entity shall not exceed the amount planned for that entity.

Article 137. [ Delegation] 1. The Council of Ministers shall determine, by means of a regulation, the method of financing the tasks carried out in the framework of international cooperation with the scope of internal and external security of the State, resulting from agreements and agreements.

2. the Council of Ministers, by issuing the regulation referred to in the paragraph. 1, specify in particular the nature of the tasks to be carried out, the sources and the form of their financing and the use of the proceeds resulting from the tasks carried out in the event of the transitional financing, taking into account the provisions of the agreements in paragraph 1.

Chapter 4

State budget development and adoption

Article 138. [ Assumptions and materials for the draft budget bill] 1. The Minister of Finance shall present to the Council of Ministers the establishment of the draft state budget for the following year, taking into account the findings and directions of the actions contained in the Multi-Annual Financing Plan of the State.

2. The materials of the draft budget act shall be drawn up and presented to the Minister of Finance with the budgetary parts, subject to the paragraph. 3 and 4.

3. Materials for the draft budget bill for programmes financed with the participation of European funds and the measures referred to in art. 5 par. The Minister of Finance shall draw up and submit to the Minister of Finance the Minister responsible for regional development, taking into account the multiannual expenditure limits referred to in Article 3 (5) of the Financial Regulation. 122 (1) 1 point 2 (c), subject to paragraph (2) (b), 4.

4. The materials of the draft budget act on the measures coming from the European Fisheries Fund, the European Maritime and Fisheries Fund, and the measures referred to in art. 5 par. The Minister of Finance shall draw up and submit to the Minister of Finance, as appropriate, the Minister responsible for fisheries or the Minister for Rural Development, as appropriate, and in the field of measures referred to in Article 3 (4). 5 par. 3 point 5b-minister responsible for social security.

(5) The competent authorities and the managers of the bodies shall draw up and submit draft financing plans to the competent ministers within the time limits laid down in the Regulation based on the paragraph. 6.

6. The Minister of Finance will determine, by way of regulation, the detailed manner, the mode and time limits for the development of the materials referred to in paragraph. 2-5, including:

(1) plans for in-kind tasks to be carried out from budget appropriations,

2) draft revenue and expenditure plans of the individual budget parts for the financial year,

(3) the statement of multiannual programmes,

4. the list of expenditure related to the implementation of the common agricultural policy and of other programmes, projects and tasks financed by the measures referred to in Article 4 (2) of the Financial Regulation. 5 par. 1 point 2,

5) model forms,

6) draft annual financial plans of the entities referred to in art. 9 point 14, for which the governing body or the supervising authority is a government body,

7) materials for the development of the statement and plan referred to in art. 142 points 10 and 11,

8) materials for the development of the Multi-annual Financial Plan of the State and information on its implementation within the scope specified in art. 104 (1) 1 point 2

-guided by the need to take account of the classification of revenue and budgetary expenditure, the drawing up of a budget in the Task Force and the scope of subject-matter and the matters in question in which the draft budget law is included.

Article 139. [ Draft Budget Act] 1. The Minister of Finance shall submit to the Council of Ministers a draft budget law for the following year, together with the reasons for it.

2. The Minister of Finance shall include in the draft law the revenue and expenditure of the Chancellery of the Sejm, the Chancellery of the Senate, the Chancellery of the President of the Republic of Poland, the Constitutional Tribunal, the Supreme Chamber of Control, the Supreme Court, the Supreme Court of the Court Administrative with the voivodships of administrative courts, the National Council of the Judiciary, the judiciary, the Ombudsman, the Ombudsman, the National Council of Radio and Television, the General Inspector of the Data Protection Personal, Institute of National Memory-Commission for the prosecution of crimes against Polish National, National Electoral Office and State Labour Inspectorate.

Article 140. [ General and Customs Reserves] (1) In the budget of the State, a general reserve shall be created no more than 0,2% of the budget expenditure.

2. In the budget of the State, special provisions may be set up:

(1) for expenditure whose detailed breakdown by budget classification position is not possible during the drafting period of the draft budget law;

2) for expenses the realisation of which is conditional upon the borrowing of a credit in an international financial institution or the collection of funds from other sources;

(3) for expenditure relating to the implementation of the programmes co-financed with the measures referred to in Article 3 (3). 5 par. 1 point 2;

4) when separate statutes do so.

3. The sum of the special-purpose reserves referred to in paragraph 1. Article 2 (1) and (4) shall not exceed 5% of the budget expenditure.

4. In the parts of the budget of the State, whose dispossents are individual voyees, a reserve of up to 1% of the planned expenditure may be created, excluding the subsidy for local government units.

Article 141. [ The deadline for the adoption of the draft Budget Act and the transfer to the Sejm] The Council of Ministers shall adopt the draft budget law and shall, together with the reasons for it, submit it to the Sejm by 30 September of the year prior to the financial year.

Article 142. [ Justification for the draft budget law] A statement of reasons shall be attached to the draft budget law, including in particular:

1. the main objectives of social and economic policy, in line with the State's multiannual financial plan;

2. the macroeconomic assumptions for the financial year and three consecutive years, concerning the forecast:

(a) the gross domestic product and its components, including:

-the volume of net exports,

-domestic demand, including private consumption and collective consumption,

-gross fixed capital expenditure,

(b) the price level of consumer goods and services,

(c) the exchange rate,

(d) the average gross wage in the national economy,

(e) employment and unemployment levels,

(f) current account balances;

(3) fiscal policy directions, in particular the assumptions about the medium-term budgetary objective and fiscal policy and economic policy actions aiming at its achievement;

4. the envisaged implementation of the State budget for the financial year preceding the financial year to which the draft budget act relates;

5) discussion of the projects:

(a) revenue and revenue and revenue and expenditure on budget,

(b) the revenue and costs of the State-related funds,

(c) revenue and expenditure of executive agencies,

(d) the lists referred to in Article. 122 (1) 1 point 2 (a) b and c;

6) to discuss the expected revenue and expenditure, surplus or deficit and the debt of the public finance sector;

6a) discuss the amount of planned expenditure calculated in accordance with art. 112aa par. 1 and the amount of the planned expenditure limit referred to in Article 1. 112aa par. 3;

6b) [ 10] information on the sum calculated according to Article 112aa par. 5, the size of the medium-term index of gross domestic product values, with each discretionary operation exceeding 0.03% of the gross domestic product value referred to in Article 112aa par. 1, and of any one-off and temporary measures on the revenue side exceeding 0,03% of the gross domestic product value referred to in Article 3 (1) (a) of the gross domestic product (s). 112aa par. 3;

7) to discuss the size of the European Union's own resources and the resources included in the budget of the European resources;

(8) information on the amounts of guarantees and guarantees provided by the Treasury, as anticipated at the end of the financial year preceding the financial year to which the draft budget act relates;

9) the directions of the privatization of the property of the State Treasury;

10) a summary of the priority tasks and objectives for the financial year;

11) a consolidated plan of expenditure for the financial year and two consecutive years of the state budget units, state special-purpose funds, executive agencies, budgetary management institutions and state legal persons referred to in art. Point 14, drawn up in the budget of the budgetary tasks referred to in Article 9 (2) ( 2 point 3, together with the objectives and gauges of the degree of achievement of the objectives.

Article 143. [ Information Obligation of the authorising officers of the budgetary part] 1. The members of the budget part shall, by the deadline of 25 October, transmit the information on the draft budgets adopted by the Council of Ministers:

(1) revenue and expenditure, including remuneration, to be subject to the payment of expenditure and expenditure;

2) grants for tasks within the scope of government administration, inspection and guard tasks, grants for the implementation of own tasks and the amounts of revenues associated with the implementation of government administration tasks-local government units;

3) funds for the implementation of programmes financed with the participation of European measures, for which the management boards of the voivodships are the managing or intermediate bodies-the management boards of voivodships.

2. By 1 December, the units referred to in paragraph 2 shall be subject to the provisions of the first subparagraph. Article 1 (1), shall draw up and communicate to the competent authorities of the budgetary parts of the draft financial plans for the following financial year, in accordance with the draft budget law.

3. The provision of the paragraph. 1 shall not apply to the amounts of tax and customs revenue collected by the units subordinate to the Minister of Finance.

Article 144. [ Draft Law on Budgetary Proview] 1. When the Council of Ministers submits to the Sejm a draft law on a budgetary commission, the provision of art. 141 shall apply mutatis mutandis.

2. The draft law on budgetary proposition shall apply the provisions relating to the draft budget law, excluding art. 142 points 10 and 11.

3. In the event of the presentation of the Sejm of a draft law on a budgetary commission, the Council of Ministers shall present to the Sejm a draft budget law no later than 3 months before the end of the period of validity of the Law on the budgetary proposition.

Article 145. [ Financial base of the financial economy in the event of failure to declare the Budget Act or the Act on Budgetary Prospecting before 1 January] 1. In the event that the Budget Act or the Act on Budgetary Provisa will not be announced before 1 January, then until the relevant Act has been announced:

1) the basis of the financial economy shall be presented to the Sejm an appropriate draft law referred to in art. 141 or in art. 144;

2. the budgetary amounts and the contributions to the national special-purpose funds as established for the year prior to the financial year shall apply.

2. Paragraph Recipe 1 shall apply mutatis mutandis where the financial economy of the State is the basis of a law or a draft law on a budgetary commission, and no budgetary law shall be proclaimed before the expiry of the period of validity of the Law on the Provisa of Budget.

Chapter 5

Implementation of the Budget Act

Article 146. [ Information Obligation of the authorising officers of the budgetary part] 1. The members of the budget part shall, within 10 working days of the date of notification of the Finance Act, transfer to the units subject to information the amounts of revenue and expenditure, including salaries, of the amounts of the budget.

2. Units referred to in paragraph 1, draw up financial plans to ensure that they are compatible with the Budget Act.

3. The provision of the paragraph. 1 shall not apply to the amounts of tax and customs revenue collected by the units subordinate to the Minister of Finance.

Article 147. [ Schedule of implementation of the State budget] 1. The Minister of Finance, in agreement with the authorising parts of the budget, shall draw up a timetable for the implementation of the state budget.

2. The schedule referred to in paragraph. 1, includes:

1) the forecast of the revenue of the state budget during the individual months of the financial year;

2) the amount of expenditure planned to be financed in the individual months of the financial year.

3. The schedule for the implementation of expenditure shall be subject to updating at the request of the authorising officer of the budget or the Minister of Finance

4. The division of the budget may inform the subordinated and supervised units of the schedule referred to in paragraph 1. 1.

Article 148. [ Information Obligation of the authorising officers of the budgetary part] Within 21 days of the date of notification of the Finance Act, the budgetary component has the following:

1) the units of local government information on the amounts of the special-purpose subsidies, grants for government administration tasks, inspection and guard tasks, grants for the implementation of own tasks and the amounts of revenues associated with the implementation of tasks from the scope of government administration and other tasks outsourced by separate statutes of local government as defined in the Budget Act;

2) the local authorities of the voivodships information on the means for implementing the programmes financed with the participation of the European measures, for which the management boards of the voivodships are the managing or intermediate bodies, as defined in the Budget Act.

Article 149. [ The bodies required to transfer customs grants for the implementation of government administration tasks and other tasks commissioned by statutes] 1. Customs grants for the execution of tasks in the scope of government administration and other tasks commissioned by statutes shall be transferred to the local self-government unit by the water body within a period allowing for the full and timely execution of tasks.

2. Customs grants for the execution of tasks within the scope of government administration and other tasks commissioned by statutes may also be transferred-within the time limits specified in separate regulations-by:

1) The manager of the National Electoral Office or acting under his authority of the directors of the teams and delegations of the National Electoral Office to finance the tasks related to the conduct of the electoral register and the organisation and holding of elections and referendums;

2) the directors of statistical offices for the financing of tasks related to the organization of the census and agricultural census.

Article 150. [ An agreement to be concluded by the authorising officer of the budget part for the purpose of providing a targeted grant] The authorising officer, or the authorising officer, of the measures referred to in Article 4. 127 par. 2, providing a special-purpose subsidy, including a public finance sector entity, where separate regulations or an international agreement do not specify the mode and rules for granting or accounting for this grant, shall conclude an agreement, which shall specify in particular:

1) a detailed description of the task, including the purpose for which the grant has been granted, and the deadline for its implementation;

2) the amount of the grant awarded;

3. the time limit for the use of the grant, no longer than 31 December of the financial year concerned;

4) the term and manner of settlement of the grant;

5) deadline for the return of the unused part of the grant, not longer than 15 days from the contract date specified in the contract, and in the case of a task carried out abroad-30 days from the date specified in the contract of the day of its execution;

6) the mode of control of the performance of the task; in the contract it may be decided that the control will be conducted on the basis and in the mode specified in the control regulations in the government administration.

Article 151. [ Implementation of the tasks of the authorising officer by the NGO] 1. The division of the budgetary part may instruct the NGO to carry out its tasks on the basis of the agreement concluded with that organisation, while granting a targeted grant for the implementation of those tasks.

2. The contract referred to in paragraph 2. 1, should specify:

1) a detailed description of the task, including the purpose for which the grant has been granted, and the deadline for its implementation;

2) the amount of the grant and the payment mode;

3. the time limit for the use of the grant, no longer than 31 December of the financial year concerned;

4) the mode of control of the task;

5) the term and manner of settlement of the grant;

6) deadline for the return of the unused part of the grant, not longer than 15 days from the contract date specified in the contract, and in the case of a task carried out abroad-30 days from the date specified in the contract of the day of its execution.

Article 152. [ Obligation to keep accountancy records] 1. The units to which the grant referred to in Article 4 was granted. 150 and Art. 151 ust. 1, shall be required to keep the separate accounting records of the funds received from the grant and the expenditure incurred by those funds.

2. Approval by the authorising officer of the budgetary component or of the authorising officer of the measures referred to in Article 2. 127 par. 2, the settlement of the subsidy in the financial and financial terms, submitted by the obligation to that entity, should take place within 30 days from the date of its submission, and in the case of grants for the implementation of the task abroad-60 days from the date of its submission Shows.

3. In the case of a statement on the basis of the settlement referred to in paragraph. 2 that the subsidy has been used in part or in whole not to be used or collected at an excessive amount, the authorising officer of the part of the budget or the authorising officer in question referred to in Article 3 (1) of the Regulation. 127 par. 2, specifies, by decision, the amount to be recovered from the State budget.

Article 153. [ The provision of financing or funding from the State budget] 1. The Minister of Finance, at the request of the authorising officer of the budget part, may provide financing or co-financing from the state budget in a given financial year, if the funds for this purpose are included in the special-purpose reserve, and in subsequent years:

1) projects financed with the participation of the measures referred to in art. 5 par. 1 point 2;

2) current or investment expenditure;

3. multiannual programmes.

2. The Minister of Finance may determine, by way of regulation, the detailed modus of the applications referred to in paragraph. 1, the model of the proposal and the necessary documents, having regard to the property of the entities carrying out the tasks, the scope of the tasks concerned and the efficiency of the use of the state budget.

Article 154. [ Distribution of special-purpose reserves] 1. The division of the provisions of the provisions shall be effected, subject to paragraph 1. 3-6, the Minister of Finance in agreement with the relevant ministers or other disposers of the budget part, no later than 15 October, except for the reserves referred to in art. 140 par. 2 points 2 and 3, and reserves intended to finance the Treasury's liabilities and reserves designed to counteract and remove the effects of natural disasters.

2. Owners of the Ministers or other authorising officers of the budget shall apply to the Minister of Finance by 30 September for the allocation of the special reserves, which shall result in an increase in the expenditure of the budgetary parts of the State whose owners are the voyees.

3. The allocation of the special-purpose reserve to finance the tasks for which the provision of financing or co-financing from the state budget has been granted, the Minister of Finance shall do not later than by 20 December.

4. The allocation of the special-purpose reserve to increase the remuneration resulting from organisational changes and new tasks in the state budget units shall be made by the Council of Ministers, taking into account the employment rates of persons with disabilities in these units.

5. The allocation of the special-purpose reserve for the implementation of the programmes financed with the participation of the European measures and the measures referred to in art. 5 par. The Minister of Finance shall, at the request of the Minister responsible for regional development, make a reservation, subject to paragraph 3, point 5. 6.

6. The reserve of the special-purpose reserve for the implementation of the programmes financed by the European Fisheries Fund, the European Maritime and Fisheries Fund and the common agricultural policy shall be carried out by the Minister of Finance, at the request of the ministers responsible for fisheries, rural development and agricultural markets, and the special-purpose reserve for the implementation of the programme financed by the European Aid Fund, which is the most necessary to implement the programme. Minister of Finance, at the request of the Minister responsible for security -

7. The special-purpose reserve may be intended, subject to the paragraph. 9, exclusively for the purpose for which they were created, and used in accordance with the classification of expenditure.

8. Modification of the classification of expenditure referred to in paragraph 7, may be made by the Minister of Finance in agreement with the competent minister or other authorising officer of the budget part not later than 15 November. In the case of the provisions referred to in paragraph 1. 3, the change in the classification of expenditure may take place by 20 December and, in the case of the provisions referred to in paragraph 1, of the provisions referred to in paragraph 1. 5 and 6-by the end of the financial year.

9. The Minister of Finance may, after obtaining a positive opinion of the Sejm of the committee responsible for the affairs of the budget, make a change of purpose of the special-purpose reserve.

Article 155. [ General Reserve] 1. The General Reserve shall have the Council of Ministers.

2. The Council of Ministers may authorise, by regulation, the President of the Council of Ministers and the Minister of Finance to dispose of the general reserve up to the amount of specified amounts, taking into account the differentiation of these amounts.

3. The general reserve shall not be intended to increase expenditure which has been reduced in the course of implementation of the budget as a result of transfers made pursuant to Article 3 (2) of the basic Regulation. 171.

Article 156. [ Notification of the allocation of reserves] The breakdown of the reserve referred to in Article 140 par. 4, the voyeurists shall notify the Minister of Finance.

Article 157. [ The legal nature of the measures not divided by the wojectors] They shall not constitute the reserve referred to in Article 1. 140 par. 4, measures not divided by the voyees, intended to carry out tasks in the scope of government administration and other tasks commissioned to individuals of local government with statutes.

Article 158. [ Exemptions] Restrictions referred to in Article 154. 3, 6-8 and in art. 155 (1) 3, shall not apply in the event of implementation of tasks resulting from the provisions concerning the introduction of emergency states in the territory of the State or on its part.

Article 159. [ Leadership over the implementation of the state budget] The Council of Ministers directs the implementation of the state budget.

Article 160. [ Delegation] 1. For the purpose of sound and economic execution of the budget of the State, the Council of Ministers may, by regulation, specify:

1) the authorities of government administration entitled to make certain types of expenditure;

2. Guidelines for:

(a) the detailed way of making the expenditure referred to in point 1,

(b) the detailed manner and time limits for the preparation of the information on the implementation of the expenditure referred to in point 1 and the bodies required to draw up the expenditure,

(c) the conditions under which the commitments entered into in the multiannual financial plan of the State are entered into.

2. the Council of Ministers, by issuing the regulation referred to in the paragraph. 1, take account of the scope and type of expenditure to be determined and the need to preserve the principle of transparency of public finances when drawing up information on the implementation and the conditions under which the commitments are incurred.

Article 161. [ Commitment of commitments for the implementation of Polish foreign aid] 1. Liabilities for a period of more than a financial year as part of the implementation of development cooperation in the territories recognised as a war zone may be incurred if the expenditure necessary for the servicing of the commitment is included in the Budget Act.

2. The appropriations not used under the multiannual commitment period shall not be repaid by 31 December of the financial year concerned and shall be deemed to be non-extinguishing measures to be recovered at the latest by 30 June of the following year.

3. The Council of Ministers may issue, by means of a regulation, guidelines for the rules of commitment for a period longer than the financial year in the framework of the implementation of development cooperation in the territories recognised as a war zone, specifying:

1) entities entitled to make certain types of expenditure;

2. the detailed way of making the expenditure referred to in point 1;

3. the detailed means and the time limit for drawing up the information on the implementation of the expenditure referred to in point 1 and the units required for the preparation of the expenditure.

4. the Council of Ministers, by issuing the regulation referred to in the paragraph. 3, takes into account the property of the entities performing the tasks and the scope of those tasks.

Article 162. [ Financial rules applicable in the course of the implementation of the State budget] The following financial rules shall apply in the course of the implementation of the State budget:

1. the establishment, collection and discharge of the revenue of the State budget shall be subject to the rules and time limits resulting from the rules in force;

2. full implementation of the tasks shall take place within the time limits prescribed by the regulations and the schedule referred to in art. 147 para. 1;

(3) expenditure shall be effected within the limits of the amounts set out in the financial plan, taking into account the carry-over of the transfers correctly and in accordance with the intended purpose, in a purposeful and cost-effective manner, with a view to obtaining the best effects from inputs;

4. outsourcing of tasks should be on the basis of the choice of the most advantageous tender, taking into account public procurement rules and, in relation to non-governmental organisations, with the relevant application of art. 43 and art. 151.

Article 163. [ Revenue collected by state budget units located outside the Republic of Poland] 1. State budget units located outside the borders of the Republic of Poland, supervised by the minister competent for foreign affairs, may collect on the separate bank account the income obtained from:

1) damages and payments for lost or damaged property that is in the management or use of the budget unit;

2) receipts from the lease, lease or sale of asset items;

3) the title of interest on the funds collected on the account.

2. Revenue as referred to in paragraph 2. 1, shall be allocated to finance current and investment expenses related to the repairs and rebuilding of the property of state budget units located outside the borders of the Republic of Poland.

(3) The expenditure may be made up to the amount of the revenue collected, within the framework of the financial plan covering the current revenue and the remnants of the previous periods.

4. Cash collected on the divisional bank account referred to in paragraph. 1, depending on the needs indicated by the minister competent for foreign affairs, may be transferred to a divisive bank account to another budget unit established outside the borders of the Republic of Poland, subordinate to that minister.

Article 164. [ Financing of unforeseen expenditure] 1. Non-scheduled expenditure, the compulsory payments of which are the result of implementing titles, court judgments or settlements, may be made regardless of the level of financial resources planned for that purpose. The corresponding change in the expenditure plan should be in the mode of transfer of expenditure from other breakdowns of the expenditure classification or from the provisions of the special provisions.

2. The transfers referred to in paragraph 2. 1, the restrictions resulting from the Article shall not apply. 171 (1) 1-5.

Article 165. [ Handling of Treasury debt] 1. Expenditure on the servicing of the Treasury debt shall be made before other expenditure of the state budget.

2. The Minister of Finance may carry out transfers of expenditure planned for servicing the Treasury debt between the parts of the state budget, in which the servicing of the foreign debt of the State Treasury is recognised and the servicing of the national debt of the State Treasury.

Article 166. [ Financial measures deducting expenditure related to the servicing of the Treasury debt and deducting disbursers] 1. The financial resources obtained by the Minister of Finance for financial transactions in derivative instruments, consisting in the exchange of interest payments, shall be deducted from the expenses associated with the servicing of the Treasury debt.

2. The financial resources obtained by the Minister of Finance for financial transactions on derivative instruments, consisting in the exchange of capital payments, diminish the commemoration.

Article 167. [ Contributions from the EU's own funds to its budget] 1. The payment of the European Union's own funds to its budget shall be made within the time limits and amounts resulting from the international agreement, subject to the paragraph. 2.

2. Where, in the course of a financial year, as a result of changes in the general budget of the European Union, the payment of the own resources referred to in paragraph 1 shall be made in the course of the financial year 1, will increase and it will not be possible to cover the increased resources from the special-purpose reserve, the Council of Ministers shall present to the Sejm responsible committee responsible for the budget proposals to finance an increased expenditure.

3. In the first place, the purpose referred to in paragraph. 2, shall be used:

1) expenditure blocked under Article 177;

2) undivided special-purpose reserves.

4. The positive opinion of the competent committee responsible for the budget on the proposals for financing increased payments of own resources of the European Union means:

1) authorisation for the Minister of Finance to transfer expenses between parts and departments in the case referred to in the paragraph. 3 point 1;

2) consent to the change of purpose of the special-purpose reserves without the use of the mode specified in Art. 154. 9 in the case referred to in paragraph. 3 point 2;

3) authorisation to the Council of Ministers to carry out the transfer of planned expenditures between the parts and departments of the state budget-in the case of other expenses.

Article 168. [ The use of grants and the reimbursement of unused parts thereof] 1. Grants granted from the state budget in the part not used by the end of the financial year or by the date specified in the Regulation issued on the basis of art. 181 par. 3 shall be repaid to the State budget by 31 January of the following year, or within 21 days of the date specified in that Regulation, subject to the provisions of Article 4 (3) of the Regulation. 151 ust. 2 point 6.

2. Grants granted from the state budget for the implementation of tasks abroad in the part not used by the end of the financial year shall be refunded to the state budget by 28 February of the following year.

3. From the amounts of the grants returned after the period specified in the paragraph. 1 or 2 shall be charged interest in the amount determined as for tax arrears, beginning on the day following the date on which the repayment date of the grant expired.

4. The use of grants shall be made by payment for the completed tasks for which the grant was granted. The transfer to the beneficiary's account shall not mean the use of the grant

5. Where separate provisions are the way in which grants are awarded and cleared, the use shall be made by the achievement of the objectives set out in those provisions.

6. The customs grants awarded to local government units for the implementation of government administration tasks and other tasks commissioned by statutes, in part not used in a given year, are refundable to the state budget in the part in which the task has not been carried out, within the period specified in the paragraph. 1.

Article 169. [ Reimbursement of grants] 1. Grants granted from the state budget:

1) misused,

2) collected unduly or in excess of the amount

-be repaid to the State budget with interest in the amount determined as for tax arrears, within 15 days from the date on which the circumstances referred to in point 1 or point 2 have been determined.

2. The grants collected in excess shall be grants received from the state budget in excess of the amount specified in the separate regulations, contract or higher than necessary for the financing or financing of the subsidised task.

3. Non-legal grants shall be granted without a legal basis.

(4) The refund to the State budget shall be subject to that part of the grant which has been misused, unduly granted or collected at an excessive amount.

5. Interest on reimbursable grants to the state budget shall be calculated from the date of:

1) the transfer from the budget of the state of the grants used misuse,

2. statements of incorrect calculation or undue collection of grants

-provided that the grant constitutes State aid within the meaning of the Article. 87 (1) In the Treaty establishing the European Community, interest shall accrue from the date on which the grant is transferred to the beneficiary.

6. In the case of non-reimbursement of the grant within the period referred to in paragraph. 1 and in Art. 150 pt. 5, art. 151 ust. Article 2 (6), point 6. 168 (1) 1 and 2, the authority or other authorising officer of the budget which has granted the grant shall issue a decision determining the amount to be recovered and the time limit from which the interest shall be calculated.

Article 170. [ Changes in the amount of the special-purpose subsidies on tasks commissioned by local government units] 1. Changes in the amount of the special-purpose subsidies to tasks commissioned by local government units may be made by 15 November of the financial year, and changes in the amount of the subsidy for the financing of the tasks of the local government units-by the date of the 30 November of the financial year.

2. The terms set out in the paragraph. 1 shall not apply in the case of:

1) the financing of tasks of local government units implemented in connection with a random event or financing of the Treasury's obligations;

2) the prior provision of the provision of financing or co-financing from the state budget.

Article 171. [ Transfer of expenses between chapters and paragraphs of the classification of expenditure and within the same chapter] 1. Divisions of budgetary parts may carry out transfers of expenditure between chapters and paragraphs of the classification of expenditure, subject to paragraph. 5, within a given part and section of the state budget.

2. The transfer consisting in the reduction or increase of expenditure allocated to the implementation of programmes financed with the participation of European funds shall require the consent of the minister competent for regional development, subject to art. 194 (1) 5 and 6.

2a. To grant consent for the transfer referred to in paragraph 2. 2, the Minister for Regional Development shall inform the Minister of Finance immediately.

3. A transfer consisting of a reduction or increase in property expenses by an amount of more than 100 thousand. PLN requires the consent of the Minister of Finance, subject to the paragraph. 4. The transfers of expenditure effected below this amount shall be communicated to the Minister of Finance immediately.

4. In the case of expenditure on construction investments, any transfer consisting of a reduction or increase of these expenses requires the consent of the Minister of Finance.

5. Divisions of budgetary parts may authorise the managers of the subordinate units to carry out transfers of expenditure within a single chapter.

6. The authorisation referred to in paragraph 1. 5, does not include the transfer of expenditure, for which the consent of the Minister responsible for regional development or the Minister of Finance is required.

7. The expenditure referred to in paragraph 1 shall be carried out. 1 and 5, they shall not increase the planned expenditure on salaries and wages from the employment relationship, unless separate laws provide otherwise.

8. The provisions of the paragraph. 1-7 shall not apply to the distribution of the reserves of the State budget.

9. The ministers who are at the disposal of more than one part of the budget may carry out transfers of expenditure between parts within one heading and the distribution of the budget of the State. The decisions taken by the Ministers shall inform the Council of Ministers immediately. The Council of Ministers may revoke the Minister's decision.

Article 172. [ Making the transfer of revenue and budgetary expenditure between parts of the state budget as a result of the abolition or conversion of the Ministry] 1. In the event of the removal or conversion of the Ministry, the President of the Council of Ministers may, by regulation, transfer the planned revenue and budgetary expenditure between the parts of the state budget, preserving the purpose of the measures. from the budgetary law to the public.

2. The President of the Council of Ministers in the regulation referred to in paragraph. 1, may determine, for the created or converted ministries, the amount of the remuneration per part and the departments of the state budget.

3. The provisions of the paragraph. 1 and 2 shall also apply in the case of the abolition or conversion, which shall be the disposal of the budget parts, bodies, offices and agencies of the Prime Minister or of the Minister or of the Ministers or by them supervised by the Prime Minister.

Article 173. [ Prohibition of the use of funds intended to finance multiannual programmes for other purposes] (1) The resources of the State budget for the financing of multiannual programmes shall not, subject to paragraph 1, be subject to paragraph 1. 2, used for other purposes.

2. The unused appropriations for the financing of the multiannual programmes, the Council of Ministers may allocate for the financing of other multiannual programmes or the Treasury's obligations.

Article 174. [ General control checked by the Minister of Finance] The Minister of Finance shall exercise general control:

1) the implementation of revenue and expenditure and revenue and revenue for the State budget;

2) the efficiency and effectiveness of the implementation of the budget in the Task Force;

3) use of the measures referred to in art. 5 par. 1 point 2;

4) the deficit level of the public finance sector.

Article 175. [ Supervision and control exercised by the authorising officers of the budget part] 1. Dividers of the budgetary parts shall exercise supervision and control:

1) over the whole of the financial economy of their subordinate organisational units, including the execution of their initial assessment of the advisability of the expenditure incurred and the implementation of the relevant procedures;

2) the use of grants awarded from the state budget;

3) the implementation of tasks financed from the state budget;

4) the effectiveness and effectiveness of the implementation of plans in the Task Force on the basis of the measure of the degree of achievement of objectives.

2. The subject of supervision and control referred to in paragraph 2. 1, is in particular:

1) correctness and timeliness of income collection;

2. conformity of expenditure with intended use;

3. the correctness of the use of funds, including the scope of the tasks carried out;

4) the amount and dates of the transfer of grants;

5. the correctness of the use of the subsidies granted from the State budget, in terms of compliance with the intended purpose and the amount of the subsidy used and the degree of execution of the tasks provided for financing the subsidy from the state budget.

3. Dividers of the budgetary parts shall determine, including in respect of subordinate organisational units, the way of spending by the use of official payment cards, in particular:

1) the functions, positions and responsibilities of official duties entitling to the use of the official payment card;

2) the mode and conditions for the award of the payment card and setting the amount of the monthly expenditure limits;

3) the types of goods and services for which payment can be made by means of the official payment card;

4) cases, when the cash payment may be made by means of a business payment card;

5) how to keep records of issued card payment cards;

6) the manner and timing of the payment of payments made using the official payment card.

Article 176. [ Evaluation of planning and management of public funds in public finance units] 1. The Minister of Finance may evaluate the planning and management of public funds in public finance sector units, excluding the units referred to in art. 139 (1) 2, and local government units.

2. The price referred to in the paragraph. 1, shall carry out the persons authorised by the Minister of Finance.

3. When performing the assessment of planning and management of public funds, the persons authorised by the Minister of Finance shall be guided by the indications contained in the standards of internal audit referred to in art. 273 (1) 1.

4. The persons authorized by the Minister of Finance shall have the right to access the premises of the entity and to inspread all documents, information and data and to other materials related to the functioning of the entity, including those contained on electronic media data, as well as to make copies, copies, extracts, statements or printouts made from them, subject to the provisions of statutory secrecy.

5. The staff of the entity in which the assessment is carried out shall be obliged to provide information and explanations, as well as to confirm copies, copies, extracts or statements referred to in paragraph. 4.

Article 177. [ Conditions for a decision to block planned budget expenditure] 1. In the case of a statement:

1) the mismanagement of certain units,

2) delays in carrying out tasks,

3) overcapacity of the funds available,

4) infringements of the financial economy rules referred to in art. 162

-the decision to block planned budget expenditure may be decided.

2. The blocking of planned budget expenditure shall mean the period or the whole of the expenditure planned until the end of the year in which the expenditure is to be held.

3. Decisions to block planned expenditure, in the cases referred to in the paragraph. 1, take:

1) Minister of Finance-for the whole of the state budget, excluding the units referred to in art. 139 (1) 2;

2) the disposers of the budget-within the scope of their part of the state budget.

4. The decisions referred to in paragraph 1. In accordance with Article 3 (2), the budget shall immediately inform the Minister of Finance of the budget.

5. The decisions referred to in paragraph 1. 3, there may be a list of expenditure which may not be made.

6. The Minister of Finance, after obtaining a positive opinion of the Sejm responsible for the budget matters, may set up a new special-purpose reserve and transfer to this reserve the amounts of expenditure blocked by the mouth. 1 points 2 and 3.

7. The reserve referred to in the paragraph. 6, shall be devoted to financing the Treasury's obligations or for the purposes of the separate budget law.

8. The Minister of Finance shall inform the Council of Ministers immediately of the reasons for the decisions referred to in paragraph. 3 point 1. The Council of Ministers may repeal the decision of the Minister of Finance within 30 days from the day of informing of the decision.

Article 178. [ The creation of a new special-purpose reserve and the transfer of the blocked amounts of expenditure to it] 1. In the event of the finding of the circumstances referred to in art. 177 (1) 1, concerning the expenditure of resources allocated to programmes financed by European funds, excluding programmes financed by the European Fisheries Fund, the European Maritime and Fisheries Fund, and the measures referred to in Article 5 par. The Minister of Finance, at the request of the Minister responsible for regional development or of the Minister responsible for social security, may, at the request of the Minister responsible for regional development, create a new special-purpose reserve and transfer the blocked amounts of expenditure to it. to inform the competent committee responsible for the budget.

2. The reserve referred to in paragraph 2. 1, shall be allocated to those programmes where there are no delays in implementation.

Article 179. [ Conditions of blocking for the duration of the planned expenditure of the State budget] 1. In the event of a threat to the implementation of the Budget Act, the freezing of the planned expenditure of the State budget may occur.

2. The blocking of planned expenditure of the state budget referred to in paragraph. 1, means that the transfer of funds for the implementation of tasks financed by the State budget or the periodic or the end of the year is to be withheld, or that the expenditure planned is prohibited as a whole or as a whole.

3. The lockout referred to in paragraph. 2, may not relate to a general subsidy for local government.

4. The Council of Ministers, after obtaining a favourable opinion of the committee responsible for the budget, shall decide, by means of a regulation, to block expenditure.

5. In the Regulation referred to in paragraph. 4, the Council of Ministers shall specify in particular:

1) part of the state budget,

2) the total amount of the expenditure to be blocked

-having regard to the degree of threat to the individual tasks and the degree of threat of implementation of the

6. The detailed classification of the expenditure which is to be blocked shall be determined by the authorising officer of the budget part.

Article 180. [ Authorisation to carry out the transfer of planned budget expenditure between the parts and departments of the budget in the event of an emergency state of emergency] In the event of the introduction of an emergency situation in the territory of the State or on its part, the Council of Ministers may, by way of regulation, transfer the planned budget expenditure between the parts and departments of the State budget for implementation the tasks resulting from the provisions on the introduction of that state.

Article 181. [ Termination of unrealised amounts of expenditure of the State budget] 1. The unrealised amounts of expenditure of the state budget shall expire, subject to paragraph. 2 and 9, at the end of the financial year.

No later than 15 December of the financial year, the Council of Ministers may decide, by means of a regulation, after obtaining the opinion of the competent committee responsible for the budget, the list and the financial plan for expenditure to which it does not apply. paragraph provisions. 1, in the detail specified in art. 116 (1) 2, and the final date for their implementation, not longer than 31 March of the following financial year.

3. By issuing the regulation referred to in paragraph 1. 2, the Council of Ministers will take into account the deadlines for the completion of the procedures under the public procurement rules, the degree of progress of the implementation of the multiannual programmes and, in the case of investment expenditure, the realised but unbilled range of tasks of the investment concerned.

4. in the list referred to in paragraph 1. 2, the expenditure which has been increased in the course of the implementation of the budget may not be included in the implementation of the budget. 171 (1) 3 and Art. 173 (1) 2.

5. Financial measures for the expenditure referred to in paragraph 5. 2, the Minister of Finance shall, by 31 December of the financial year, transfer the expenditure account of the central account of the current State budget to the separate account.

6. The Council of Ministers in the regulation referred to in the paragraph. 2, may:

1. indicate the financial resources earmarked for:

(a) social integration,

b) improving the quality of education,

(c) development of adaptive capacity of workers and enterprises

-in the framework of the implementation of programmes co-financed with the European Social Fund, to which the provisions of paragraph shall not apply. 5, taking into account the types of beneficiaries, the types of projects and the procedures applicable to their implementation;

2. indicate, in particularly justified cases, the financial resources allocated to the implementation of programmes co-financed with European measures other than those listed in point 1, to which the provisions of paragraph 1 are not applicable. 5, taking into account the types of beneficiaries implementing the projects, the types of projects and the procedures applicable to their implementation, with a view to the smooth functioning of the programme, project or task.

7. The financial resources referred to in paragraph 1. 6, they shall remain in the accounts of the beneficiaries implementing the projects or tasks involving the European measures and may be disbursed within the time limits laid down in the Regulation referred to in paragraph 1. 2.

8. Financial measures not used within the period specified by the Council of Ministers shall be transferred to the revenues of the state budget on the extracted account of the central income of the current account of the state budget within 21 days from the date specified in the regulation issued on the basis of the paragraph. 2.

9. The Minister of Finance may, at the request of the authorising officer of the budgetary part, agree to adjust the obligations due at the date of 31 December of the previous year in the burden of the expenditure plan of that year by the deadline of 9 working days of the following year.

Article 182. [ Scrutiny of the conduct of the budget law] 1. The implementation of the Budget Act shall be subject to the control of

2. The Council of Ministers shall present to the Sejm and the Supreme Chamber of Control, by the deadline of 31 May of the following year, the annual report on the implementation of the Budget Law and:

1) a report on income and expenses related to tasks from the scope of government administration, implemented by local government units, and other tasks commissioned by local government units by separate statutes;

2) collective information on the implementation of the budgets of local government units;

3) an assessment of the implementation of the macroeconomic assumptions;

4) assessing the course of privatization of the State Treasury's assets;

5) information on the implementation of expenditure in the Task Force.

3. The report on the implementation of the Budget Law should contain:

(1) income, expenditure and surplus or deficit of the public finance sector;

2) the revenue and expenditure arising from the closure of the accounts of the state budget, drawn up in accordance with the details and the agreement of the Budget;

3) revenues and costs of the State special-purpose funds;

4) revenues and costs of executive agencies;

5) the revenues and costs of the budgetary economy institutions;

6) the revenues and costs of the units referred to in art. 9 point 14.

4. The report shall be accompanied by:

1) to discuss the implementation of the State budget, taking into account the differences between the adopted and the executed;

2. information on the implementation of expenditure which has not expired at the end of the financial year;

3) to discuss the size of the European Union's own resources, taking into account the differences between the adopted and the executed ones;

4. information on the received and disbursed measures referred to in Article 4. 5 par. 1 points 2 and 3;

5) (repealed);

6) information on the implementation of the amount of expenditure calculated in accordance with art. 112aa par. 1 and the amount of the expenditure limit referred to in Article 112aa par. 3;

7) information about the sum calculated in accordance with art. 112aa par. 5.

5. The collection of information on the implementation of the budgets of local government units should contain, separately for each degree of local government unit:

1) statement of revenue by more important sources;

2) statement of expenditure by department;

3) a statement of expenditure by major expenditure;

4. the statement of revenue and the local costs of the budgetary establishments;

5) to discuss the implementation of budgets of local government units;

6) the amount of surplus or deficit of local government units.

6. Information on the implementation of expenditure in the Task Force, with the extraction of expenditure on multiannual programmes, shall include:

1) discussion of the implementation of the Multiannual Financial Plan of the State in the scope set out in art. 104 (1) 1 point 2;

2) a discussion and summary of the planned and incurred expenditure and the planned and achieved values of the measure of the degree of achievement of the objectives drawn up in the system of budgetary tasks set out in art. 2 point 3.

7. To the report referred to in paragraph. 2, the Council of Ministers shall include:

1) a report on compliance with the principle that the amount of sovereign public debt may not exceed 60% of the annual gross domestic product value in a given financial year;

2) information on the debt, guarantees and guarantees of the public finance sector referred to in art. 38.

Article 183. [ Information on the implementation of the Budget Act for the first half of the year] The Minister of Finance presents the competent committee responsible for the budget and the Supreme Chamber of Control information about the implementation of the Budget Act for the first half of the year by 10 September of this year.

Chapter 6

Implementation of the European budget

Article 184. [ Procedure for the disbursement of funds originating from abroad] 1. Expenditure related to the implementation of programmes and projects financed from the measures referred to in art. 5 par. Points 2 and 3 shall be made in accordance with the procedures laid down in the international agreement or the other procedures in force for their use.

2. When spending the funds referred to in art. 5 par. 1 point 3 and paragraph 1 3 point 5 (b) c and d, as well as the appropriations earmarked for the implementation of the programmes financed by these measures, the accounting rules laid down for the grant from the State budget shall be applied accordingly.

Article 185. [ Classification of expenditure in payment] During the implementation of the European budget, expenditure effected within the framework of payments shall be broken down by component, chapter, chapter and paragraph of the classification of expenditure.

Article 186. [ Purpose of spending on the implementation of programmes financed by foreign funds] Expenditure on the implementation of programmes and projects financed by the measures referred to in Article 5 par. 1 points 2 and 3, may be intended for:

1) the implementation of projects by budget units;

2) payments under programmes financed with European funds;

(3) subsidies for beneficiaries;

4) implementation of projects financed under the Transition Measures Programme;

5) the implementation of the Common Agricultural Policy in accordance with separate statutes.

Article 187. [ The authority responsible for handling payments under the programmes financed by the European funds] The Minister of Finance shall be responsible for the handling of payments under the programmes financed by the European measures, hereinafter referred to as "payments".

Article 188. [ Payment to the beneficiary] 1. The basis for payment to the beneficiary shall be the payment order issued by the institution with which the beneficiary has entered into an agreement for the financing of the project, and the written consent of the authorising officer of the budget part to make the payment, of Provided that, where the project is carried out by the managing authority or the intermediary institution which is the management board of the voivodship or by the management of the authorized state, the payment orders shall be issued by the Board of Governors.

1a. The institution referred to in paragraph 1. 1, may, with the agreement of the authorising officer of the budgetary part, authorise the written other entity, which is the state budget entity, to carry out the project financed by the European funds, to issue payment orders.

2. The division of the budgetary part may authorise in writing the institution referred to in paragraph 1. 1, or the entity referred to in paragraph 1. 1a, to give consent to payment.

3. Paragraph Recipe 1 shall apply mutatis mutandis to the decision referred to in Article 1. 5 point 9 of the Act on the Rules of Development of Development Policy or in Art. 9 point 4 lit. and the Act of 3 April 2009. to support the sustainable development of the fisheries sector with the participation of the European Fisheries Fund, or in Article 4 of the EFF. 9 ust. 2 point 3 of the law on the rules for implementing the programmes.

4. The institution referred to in the paragraph. 1, inform the competent authorising officer of the budgetary part of the payment orders transferred to the Bank Gospodarstwa Krajowego, and, in the case of programmes financed by European measures, for which the managing authority or the intermediary is the Board of Governors, including the Board of Governors.

5. Payments may be transferred to the account of the beneficiary, an entity authorised by the beneficiary or contractor.

6. The Minister of Finance, in agreement with the Minister responsible for regional development, the minister responsible for social security and the minister responsible for fisheries shall determine, by means of a regulation:

1) model of payment order,

2) the scope, terms and mode of transmission by Bank Gospodarstwa Krajowego information concerning payments,

(3) the models, the scope, the time limits and the mode of transmission of the information by the institution referred to in paragraph 1. 1, to the authorising officer of the budgetary part or the administrative board of the voiv

-having regard to the efficiency of the implementation of the payments, the requirements for the budgetary allocation of expenditure by the authorising officers of expenditure under the programmes and for ensuring effective control over the funds transferred to the Bank Gospodarstwa Krajowego.

Article 189. [ Payment Request] 1. The payment order may relate to the amount of eligible expenditure according to the criteria laid down by the Act on the Rules of Development of Development Policy or the Act on the Rules of Implementation of Programms, or the Social Assistance Act, or Regulation (EU) No 1316/2013 of the European Parliament and of the Council of 11 December 2013. establishing the Connecting Europe Facility (CEF) amending Regulation (EU) No 913/2010 and repealing Regulations (EC) No 680/2007 and (EC) No 67/2010 and, in the case of a programme financed by the European Maritime Fund, and Fisheries or the European Fisheries Fund-on the basis of the Law of 10 July 2015 respectively. to support the sustainable development of the fisheries sector with the participation of the European Maritime and Fisheries Fund (ERDF) or the Act of 3 April 2009. to support the sustainable development of the fisheries sector with the participation of the European Fisheries Fund, resulting from a request for payment, verified positively by the institution referred to in art. 188 par. 1.

2. The institution referred to in art. 188 par. 1, may issue an order for payment of the advance payment to the beneficiary.

3. In the case of failure to apply for payment for the amount or within the time limit referred to in the provisions issued pursuant to the paragraph. 4, from the remaining funds to the settlement, transferred in advance, accrued interest as for tax arrears, counted from the date of the transfer of the funds to the date of submission of the payment claim.

3a. Where the circumstances referred to in paragraph 1 are found. 3, the institution which has signed the contract with the beneficiary, calls on it to:

1. payment of interest or

2) consent to the reduction of subsequent payments

-within 14 days from the date of service of the call.

3b. After the expiry of the period referred to in paragraph 3, the period referred to in paragraph 1 shall be 3a, a body acting as a managing authority, an intermediate body or a implementing body within the meaning of the Act on the principles of development policy or a law on the rules for the implementation of programmes, or a body acting as an institution Managing or intermediate within the meaning of the Act of 10 July 2015. to support the sustainable development of the fisheries sector with the participation of the European Maritime and Fisheries Fund, or the Act of 3 April 2009. to support the sustainable development of the fisheries sector with the participation of the European Fisheries Fund, shall issue a decision on the payment of interest, specifying:

(1) the amount of the funds from which the interest accrues;

2. the period from which interest shall be charged, and the way in which they are paid. Article Recipe 207 para. 2 shall apply mutatis mutandis.

3c. The decision referred to in paragraph 1. 3b, it does not appear if, prior to its issuance, interest was paid and the funds from which the interest were accrued, the beneficiary settled in the manner specified in the provisions issued under the mouth. 4.

3d. The managing authority or the intermediary body may, on the basis of the agreement or agreement referred to in art. 27 and art. 32 Act on the principles of development policy, empower the implementing institution, which is a unit of the public finance sector, to issue the decision referred to in paragraph. 3b.

3e. From the decision referred to in paragraph 1. 3b, issued by the intermediate body or implementing body referred to in paragraph 3. In accordance with Article 4 (1) (b) of the Financial Framework Decision of the European Parliament and of the Council of 20 may, in accordance with the decision of the European Parliament and of the Council of the European Parliament, the Council Where a decision is issued in the first instance by the managing authority, it shall request that the matter be reconsidered to that institution.

4. Minister for Regional Development, in agreement with the Minister of Finance, and on the European funds earmarked for the implementation of programmes financed by the European Fisheries Fund (EFF)-also in agreement with the the Minister responsible for fisheries will determine, by means of the Regulation, the conditions and mods for the granting and accounting of advances, as well as the time limits for the submission of applications for payment and their scope, taking into account the types of beneficiaries and the manner in which the actions are implemented within the framework of a programme financed by European funds.

4a. The Minister responsible for fisheries in agreement with the Minister of Finance will determine, by regulation, the conditions and modus for the granting and settlement of advances, as well as the time limits for the submission of applications for payment and their scope under the programme. financed with the contribution of the European Maritime and Fisheries Fund, taking into account the types of beneficiaries and the manner in which the actions under the programme financed by the European Maritime and Fisheries Fund (EFF) are implemented.

5. In the case of programmes implemented with the participation of the measures referred to in art. 5 par. Article 3 (2), grant, payment and settlement of the advance shall be made within the time limits and under the conditions laid down in the grant agreement, taking into account the guidelines of the donor countries or agreements concluded with those States.

6. The provisions of the paragraph. 1-4 shall apply mutatis mutandis to projects carried out with the participation of the measures referred to in Article 4. 5 par. 3 point 2.

Article 190. [ Application for payment by unit of public finance sector] Where a beneficiary of a project financed by a European measure is a unit of the public finance sector, each eligible expenditure should be included in the request for payment to the competent institution within a period of up to three months. on the day of its incurrences.

Article 191. [ Common Expense Schedules] 1. The institution referred to in art. 188 par. 1, shall transmit to the authorising officer of the budget or to the administrative board of the voivodship, by the 5th day of each month, the aggregate schedules of the expenditure resulting from the signed contracts referred to in Article 5 point 9 of the Act on the Rules of Development of Development Policy or in Art. 134a points 7 and art. 134b (b) 2 point 2 of the Social Assistance Act, or Article 2 (2) of the Law 17 para. 1 and in Art. 19 (1) 1 point 3 of the Act of 10 July 2015. to support the sustainable development of the fisheries sector with the participation of the European Maritime and Fisheries Fund, or in art. 9 point 4 lit. b of the Act of 3 April 2009. to support the sustainable development of the fisheries sector with the participation of the European Fisheries Fund, or in Article 4 of the EFF. 9 ust. 2 point 3 of the law on the rules for implementing the programmes.

2. The provisions of the paragraph. 1 shall apply mutatis mutandis to the collective scheduling of expenditure resulting from the decisions referred to in Article 3. 5 point 9 of the Act on the Rules of Development of Development Policy or in Art. 9 point 4 lit. and the Act of 3 April 2009. to support the sustainable development of the fisheries sector with the participation of the European Fisheries Fund, or in Article 4 of the EFF. 9 ust. 2 point 3 of the law on the rules for implementing the programmes.

3. The provisions of the paragraph. 1 shall apply mutatis mutandis to the collective timetable for expenditure arising from contracts for the financing of projects financed by the CEF.

Article 192. [ Submission by the Minister of Finance of the payment appropriations to the beneficiaries] 1. The Minister of Finance shall transfer to the accounts of Bank Gospodarstwa Krajowego appropriations for payments to beneficiaries and, in the case of the Common Agricultural Policy, to the paying agencies referred to in separate statutes.

2. The amount of the measures referred to in paragraph 2. 1, may not be higher than the total expenditure limit for programmes financed with the participation of European funds, as defined in the budget of the European measures.

3. Bank Gospodarstwa Krajowego may carry out servicing payments to co-finance the implementation of programmes and projects financed with the participation of European funds, within the framework of the agreement concluded with the proper disposal of the budget part.

4. The competent authorising officer of the budgetary part may instruct the Bank Gospodarstwa Krajowego to make the payments referred to in paragraph 1. 3, and transfer funds to the account held by this Bank.

5. The Minister responsible for regional development shall submit to the Minister of Finance quarterly forecasts of payments in the framework of programmes financed with the participation of European funds by the 15th of the month preceding the quarter concerned. In respect of a programme financed by the European Maritime and Fisheries Fund or the European Fisheries Fund, a forecast shall be provided by the Minister responsible for fisheries, with regard to the measures referred to in Article 4. 5 par. 3 point 4-the Minister for Rural Development and the Minister responsible for the agricultural markets, and for the measures referred to in art. 5 par. 3 point 5b-minister responsible for social security.

6. The Minister of Finance shall inform the Minister responsible for regional development, the minister responsible for fisheries and the minister responsible for social security of the amount of funds paid by the Bank Gospodarstwa Krajowego the beneficiaries under the programmes financed by the European measures, excluding the measures referred to in Article 5 par. 3 point 4, no later than the 15th day of the month following the month in which the payment was made.

7. The Minister of Finance shall immediately inform the Minister responsible for regional development and the minister responsible for the development of the village and the minister responsible for fisheries of the amount of the funds provided by the European Commission in connection with the the implementation of the programmes financed by the European funds and on the interest accrued from those measures under each programme.

Article 193. [ The amount of commitments entered into by the units implementing the programme financed by the European funds] 1. The entities implementing the programme financed by the European funds may make commitments, understood as the sum of the expenditure limits resulting from the financing decisions or contracts with the beneficiaries of the programmes financed by the measures to the total amount of expenditure specified for the programme as a whole, taking into account the multiannual expenditure limits referred to in Article 4 (2) of the basic Regulation. 122 (1) 1 point 2 (a) c.

2. The Minister of the Regional Development Affairs shall submit to the Council of Ministers, by the end of the month following the end of the quarter, information on the amount of the obligations arising from the agreements concluded with the beneficiaries within the individual the programmes, the amount of funds transferred to the beneficiaries and planned to be forwarded by the end of the financial year.

3. The Council of Ministers, at the request of the Minister of Finance issued an opinion by the Minister responsible for regional development, may decide to withhold the commitments under the given programme in case of threat of implementation of the budget revenue plan on the implementation of the programmes financed by the European measures, as defined in the Budget Act.

4. At the request of the managing authority, the Minister responsible for regional development, in agreement with the Minister of Finance, may consent to the commitment of the commitments in excess of the total amount of expenditure of the programme referred to in paragraph. 1. The Minister responsible for regional development shall inform the Council of Ministers of the expressed consent.

5. The maximum share of the state budget in financing expenditure under the operational programme shall not exceed the multiannual limit of commitments of the state budget as set out in the Annex to the Budget Act referred to in art. 122.

Article 194. [ Making the transfers of expenditure allocated to the programmes financed by the European funds] 1. The Minister of Finance, at the request of the Minister responsible for regional development, which has been given an opinion by the authorising officer responsible, shall carry out transfers between the parts and departments of the budget of the State of expenditure for implementation. programmes financed by European measures, excluding the European Maritime and Fisheries Fund, the European Fisheries Fund, and the measures referred to in Article 5 par. 3 point 4.

2. The Minister responsible for regional development may request the application referred to in paragraph 1. 1, also at the request of the competent authorising officer of the budget part.

3. The Minister responsible for regional development shall immediately inform the Council of Ministers of the reasons for the request referred to in the paragraph. 1, in the case of a negative opinion of the authorising officer responsible for the budgetary part. The Council of Ministers may annul the decision of the Minister of Finance on the transfer referred to in paragraph. 1, within 30 days from the day on which the decision has been taken.

(4) The competent authorising officer of the budgetary part may carry out transfers between the programmes financed by the European funds under the heading and the heading of the expenditure classification. The transfer shall require the consent of the Minister responsible for regional development, with the exception of the measures of the European Maritime and Fisheries Fund, the European Fisheries Fund and the measures referred to in Article 4. 5 par. 3 point 4.

4a. The Minister responsible for regional development shall inform the Minister of Finance immediately.

5. The Minister of Finance, at the request of the Minister responsible for the development of the village or minister responsible for agricultural markets, shall carry out transfers between parts and departments within the framework of expenditure involving the measures referred to in art. 5 par. Article 3 (4), and in the framework of expenditure on the measures referred to in Article 3 (4), 5 par. The Minister of Finance shall, at the request of the Minister responsible for social security, make a transfer between the departments of the Minister of Finance.

(6) The competent authorising officer of the budgetary part may carry out transfers within the part and heading of the classification of expenditure with the participation of the measures referred to in Article 6. 5 par. 3 point 4.

Article 195. [ Supervising authority and control of the implementation of programmes financed by European funds] 1. The Minister responsible for regional development shall exercise supervision and control over the implementation of the programmes financed by the European resources, excluding the European Maritime and Fisheries Fund, the European Fisheries Fund and the measures referred to in Article 5 par. 3 points 4 and 5b.

2. The Minister for Rural Development, the Minister responsible for the agricultural markets and the minister responsible for fisheries shall supervise and control the implementation of the programmes financed by the measures referred to in Article 3 (2) of the Financial Regulation. 5 par. Article 3 (4), the European Maritime and Fisheries Fund (EFF) and the European Fisheries Fund (EFF).

3. The Minister responsible for social security shall supervise and control the implementation of the programme financed by the measures referred to in art. 5 par. 3 point 5b.

Chapter 7

Banking support for the state budget and certain entities in the public finance sector

Article 196. [ Bank Accounts for State Budget Support in the field of national financial resources] 1. For the maintenance of the state budget in the scope of national financial means, the following bank accounts are carried out:

1) the central account of the current state budget, with the extraction of the revenue and expenditure accounts of the state budget and the accounts of the funds to finance the borrowing needs of the state budget;

2) accounts of the current state budget units, with the extraction of accounts of revenue and expenditure;

3) accounts of the current offices serving tax authorities, for the collection of revenue of the state budget, with the extraction of accounts for certain types of income;

4) the current accounts of the state special-purpose funds, unless the separate laws provide otherwise;

5) ancillary accounts;

6) the current accounts of the state budget units located outside the borders of the Republic of Poland.

2. Bank support of the state budget in the scope of bank accounts mentioned in the paragraph. 1 points 1 to 3 and 5 and of the State special-purpose funds referred to in Article 1 9 point 8, runs the National Bank of Poland or the Bank Gospodarstwa Krajowego, subject to the paragraph. 3, 6 and 7.

2a. The bank support of the accounts of the budget of European funds leads the National Bank of Poland or the Bank Gospodarstwa Krajowego.

3. The selection of the operator of the account holder referred to in paragraph. 1 points 1 to 3, and of the accounts referred to in paragraph 1. 1 point 4, carried out for the State special-purpose funds managed by the Social Insurance Institution or the President of the Agricultural Social Insurance Fund, shall be done by the Minister of Finance, taking into account the necessary technical and organizational conditions, which they should be fulfilled by that entity, as well as the impact on the state of public finances in relation to the taking up and handling of those accounts.

4. The Bank Gospodarstwa Krajowego may undertake the handling of the accounts referred to in the paragraph. 1 points 1 to 3, not earlier than the date of adoption by the Republic of Poland of the euro.

5. Bank support of the accounts of the public finance sector units referred to in art. 9 paragraphs 5 to 7, 9 and 12, independent public health establishments for which a minister is a minister, a central government body, a wojewoda or a medical university, a state cultural institution, a state legal person, o which are referred to in art. 9 point 14, voivodship funds of environmental protection and water management run Bank Gospodarstwa Krajowego.

6. The Minister of Finance may choose the entity conducting the handling of bank accounts mentioned in the paragraph. 1 point 5, for certain types of ancillary accounts.

7. Support of bank accounts mentioned in the paragraph. 1 point 5 for the financing of the operational and tactical links and branches and subdivisions of the Armed Forces of the Republic of Poland used or staying outside the State may lead a bank other than the National Bank of Poland or the Bank National Holdings.

Article 197. [ Revenue transferred to the central account of the current state budget] 1. Revenue from the state budget shall be collected in the accounts of offices serving tax authorities for the collection of revenue or on the accounts of the current revenue of the State budget units and transferred to the central account of the current budget The State of the Minister of Finance is the Member State.

2. Expenditure of the State budget shall be made by the authorising officers of the budgetary resources from their accounts of current expenditure from the funds received directly or through the accounts of the current expenditure of the parent of the central current account. the State budget.

3. The appropriations referred to in paragraph 1 shall not be used by the budget appropriations available. 2, shall be transferred directly or through the account of the current expenditure account of the authorising officer to the central account of the current state budget.

4. Operations for the revenues and dissings of the state budget shall be made on the central account of the current state budget or on the auxiliary accounts of the Minister of Finance.

Article 198. [ Delegation] The Minister of Finance, in charge of the generally exercised control of the implementation of the revenue and expenditure of the state budget, will determine, by way of regulation, the detailed way of implementing the state budget, including:

1. the manner and conditions for the establishment by the authorising officers of the budget of the second and third degree of the budget;

2. transmission mode and time limits:

(a) to the central account of the current budget of the State of the revenue collected by the offices serving the tax authorities and the State budgetary units from the accounts referred to in Article 196 (1) 1 points 2 and 3,

(b) from the central account of the current State budget of the funds to the accounts referred to in Article 196 (1) 1 points 2 and 3, for the reimbursement of the overpayment of income, as defined in the separate provisions, made from those accounts,

(c) from the central account of the current State budget of the funds to the accounts referred to in Article 196 (1) 1 point 2, for the purposes of expenditure by those undertakings,

(d) to the central account of the current budget of the country of unused appropriations referred to in Article 197 para. 3,

(e) to the central account of the current budget of the State of the measures referred to in Article 5 par. 1 point 2,

(f) measures remaining after regulating the obligations referred to in Article 181 par. 9.

Article 199. [ Banking support of the State budget] 1. The bank support of the accounts of the state budget shall be conducted within the framework of the bank account agreement.

2. Within the framework of the banking support of the State budget, the operator shall make available:

1) The Minister of Finance and the Supreme Chamber of Control information on the state of the funds on the accounts referred to in art. 196 (1) 1,

2. to the competent authorities, information on the state of the funds in their respective units, in the current accounts referred to in Article 3 (1) of the EC Regulation. 196 (1) 1 points 2 and 3

-within the scope and time limits laid down in the Regulation issued on the basis of the paragraph. 3.

3. The Minister of Finance, with a view to harmonising the rules for the handling of the accounts of the State budget and the need to ensure the smooth flow of information, will determine, by means of a regulation, the types and the mode of carrying out the operations on the accounts, referred to in art. 196 (1) 1, and the scope and time limits for making available the information referred to in paragraph 1. 2, within the framework of the operation of the banking support of the state budget, subject to the paragraph. 4.

4. If the entity conducting the operation of the central account of the current state budget is the National Bank of Poland, the Minister of Finance, by issuing the regulation referred to in the paragraph. 3, shall consult the President of the National Bank of Poland.

Art. 199a. [ Providing information on the state of funds as part of the bank account support] As part of the banking support of the accounts of the public finance sector units referred to in art. 9 paragraphs 5 to 7, 9 and 12, independent public health establishments for which a minister is a minister, a central government body, a wojewoda or a medical university, a state cultural institution, a state legal person, o which are referred to in art. 9 point 14, and the Voivodship Environmental and Water Management Funds Bank Gospodarstwa Krajowego provides the Minister of Finance and the Supreme Chamber of Control information on the state of the funds on individual accounts.

Article 200. [ Bank Support Bank Payment] 1. Bank Gospodarstwa Krajowego in the framework of the bank account agreement concluded with the Minister of Finance shall be handled by the Bank Gospodarstwa Krajowego.

2. The Minister of Finance shall submit to the Minister responsible for Regional Development and the Minister for Fisheries the draft contract referred to in paragraph 2 to the opinion of the Minister of Finance. 1.

Article 201. [ Content of bank account agreement] The bank account agreement referred to in art. 200 par. 1, shall specify in particular:

1) the number and types of bank accounts held;

(2) the amount of the bank accounts;

3) types of reports on the implementation of tasks by Bank Gospodarstwa Krajowego and the deadlines for their submission;

4) the mode of carrying out audits of tasks carried out by Bank Gospodarstwa Krajowego;

5) remuneration of Bank Gospodarstwa Krajowego from the title of the tasks carried out;

6) the scope of responsibility of the Bank Gospodarstwa Krajowego, including in particular for the untimely execution of tasks.

SECTION IV

European measures and other measures coming from foreign sources, non-reimbursable

Article 202. [ Banking support] 1. Measures coming from the budget of the European Union and non-reimbursable funds from the assistance provided by the Member States of the European Free Trade Agreement shall be collected in the extracted bank accounts.

2. The bank support of the accounts referred to in paragraph. 1, runs the National Bank of Poland or Bank Gospodarstwa Krajowego on the basis of bank account agreements.

3. Within the scope of the service referred to in paragraph. 2, the National Bank of Poland or Bank Gospodarstwa Krajowego shall make payments on the basis of the disposal of the Minister of Finance or its proxies, and in the scope of the measures referred to in art. 5 par. 3 point 5 (b) a and b, on the basis of the minister responsible for regional development.

Article 203. [ The legal nature of the measures] The measures referred to in Article 5 par. 1 point 3 and paragraph. 3 (6), shall constitute the income of local government units, the revenues of other entities in the sector of public finance, or of entities outside that sector, if the units have received these funds directly from the donor, unless the possibility of receiving those funds the funds are based on an international agreement or an agreement between the government body and the donor.

Article 204. [ Purpose of the measures] The measures referred to in Article 5 par. 1 points 2 and 3, are intended solely for the purposes set out in the international agreement, the separate provisions or the donor declaration.

Article 205. [ Information obligation of the Minister of Finance] The Minister of Finance transmits to the central database of the European Commission, referred to in art. 95 (1) Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (OJ L 29, 12.2.2002, p. 1). on the Financial Regulation applicable to the general budget of the European Communities (Dz. Urz. EU L 248 of 16.09.2002, p. 1; Dz. Urz. EU Polish Special Edition, rozdz. 1, t. 4, str. 74, as of late. zm.), information concerning entities mentioned in art. 93 (1) 1 litas e this Regulation.

Article 206. [ Agreement for project funding] 1. Detailed conditions for the funding of the project shall be defined by the contract for co-financing of the project referred to in Art. 5 point 9 of the Act on the Rules of Conduct of Development Policy, in art. 17 para. 1 and in Art. 19 (1) 1 point 3 of the Act of 10 July 2015. to support the sustainable development of the fisheries sector with the participation of the European Maritime and Fisheries Fund (EFF) or in Article 4 (2) of the EC 9 point 4 lit. b of the Act of 3 April 2009. to support the sustainable development of the fisheries sector with the participation of the European Fisheries Fund, or in Article 4 of the EFF. 9 ust. 2 point 3 of the Act on the rules for implementing the programmes-excluding programmes under the European Territorial Cooperation Objective, and the project under the European Aid Fund The Most Deprived shall specify the agreements referred to in Article 3 (2) of the Act on the implementation of the European Territorial Cooperation Fund. 134a points 7 and art. 134b (b) 2 point 2 of the Social Assistance Act, or the agreement to finance a project financed by the CEF.

2. The contract referred to in paragraph 2. 1, it shall specify in particular:

1) a description of the project or task, including the purpose for which the funds were granted, and the deadline for its implementation;

(2) a timetable for expenditure covering a period of at least one quarter;

3) the amount of the appropriations allocated;

4) a commitment to surrender control and control mode of the implementation of the project or task;

4a) the obligation to apply the guidelines referred to in art. 2 point 32 of the law on the rules for implementing the programmes and, in the field of the programme financed by the European Aid Fund, the most-in-need for the application of the guidelines referred to in Article 2 (2) of the Framework Directive. 134a item 6 of the Act on Social Assistance;

5. the term and manner of settlement of the project and any possible advances;

6) the form of the security of the performance of the obligations under the contract;

7) the terms of the termination of the contract due to irregularities occurring in the course of implementation of the project;

(8) the conditions and time limits for the repayment of funds wrongly used or taken in excess of, or in an undue manner.

3. The update of the schedule referred to in paragraph. Article 2 (2) does not require amendment of the agreement referred to in paragraph 2. 1.

4. Paragraph Recipe 2 point 6 does not apply to the beneficiary of a programme financed by a European measure which is a unit of public finance sector or a foundation whose sole funder is the State Treasury, as well as to the Bank Gospodarstwa Krajowego, and in the scope of the programme financed by the measures coming from the European Aid Fund to the Most Deprived, to the agreements referred to in Article 3 (1) of the Financial Regulation. 134a points 7 and art. 134b (b) 2 point 2 of the Social Assistance Act.

5. Where the beneficiary is a national budget unit, the conditions referred to in paragraph 1 shall be met. 1, shall be specified in the Agreement. The provisions of the paragraph 2 shall apply mutatis mutandis, with the exception of points 6 and 8.

Article 207. [ Reimbursement of funds allocated for the implementation of programmes financed by European funds] 1. Where the appropriations for the implementation of the programmes financed by the European measures are:

1) misused,

2) used in violation of the procedures referred to in Art. 184,

3) collected unduly or at excessive height

-be repaid together with interest in the amount specified as for tax arrears, calculated from the date of transfer of the funds, within 14 days of the date of service of the final decision referred to in paragraph 1. 9, for the bank account indicated in that decision.

2. The reimbursement of funds may be made by deducting the next payment to the beneficiary by the amount to be recovered. Institution referred to in Article 188 par. 1, it shall take account of this amount in the payment order addressed to the Bank Gospodarstwa Krajowego. In that case, the provision of the paragraph Paragraph 4 (3) does not apply.

2a. The hundreds referred to in paragraph. 1, shall be calculated on the day of the repayment of the funds or by the date of the impact on the competent institution of the written consent for the reduction of subsequent payments referred to in paragraph 1. 8, if such consent is expressed.

3. Paragraph Recipe 2 shall apply mutatis mutandis to the percentage referred to in paragraph 1. 1.

4. In the case referred to in paragraph. 1, the beneficiary shall be excluded from the possibility of receiving the measures referred to in paragraph 1. 1, if:

1) received payment on the basis of the presented as authentic documents of counterfeit or processed or documents confirming the untruth or

2) (repealed)

3) did not return the funds within the time limit referred to in the paragraph. 1, or

4) the circumstances referred to in paragraph. 1, occurred as a result of the commission of a criminal offence, the partner, the entity authorised to carry out the expenditure, and, where those entities are not natural persons, the person entitled to carry out activities within the project on behalf of the beneficiary, the fact that the commission has committed an offence by the above mentioned entities has been confirmed by a final judicial judgment.

5. The period of exclusion referred to in paragraph 1. 4, starts on the day when the decision referred to in paragraph. 9, it shall become final, and shall end within three years from the date on which the reimbursement of those measures has been made. If the circumstances referred to in paragraph 1 On the date of the decision referred to in paragraph 4, paragraphs 1 and 4 were identified after the date on which the decision referred to in paragraph 4 was adopted 9. has become final, the period of exclusion shall start from the date on which those circumstances are established, subject to the paragraph. 6.

6. Where the repayment of the funds by the beneficiary referred to in paragraph 1 is taken into account. 4 points 1 and 4, was carried out in accordance with the procedure laid down in paragraph 1. 8 or before the adoption of the decision referred to in paragraph 1. 9, the period of exclusion referred to in paragraph 1. 4, it shall start from the date on which the circumstances referred to in the paragraph are determined. 4 points 1 and 4, and ends with a period of three years, calculated from the date on which the repayment of the funds by the beneficiary is made.

7. The provision of the paragraph. 4 does not apply to entities which, on the basis of separate provisions, carry out tasks of the public interest, if this will result in the impossibility of implementing an action within the programme or a substantial part of it, to local government units and legal persons, research institutes conducting medicinal activities, medicinal entities created by the authorities of government administration and medicinal entities created or carried out by medical universities, and also to the beneficiaries referred to in Article 134b (b) 2 point 2 of the Social Assistance Act.

8. Where the circumstances referred to in paragraph 1 are found. 1, the institution specified in the paragraph, as appropriate. 9 or 11, calls for:

1. refund or

2) to consent to the reduction of further payments referred to in paragraph. 2,

within 14 days from the date of service of the call.

9. After the unsuccessfully expiry of the time limit referred to in paragraph. 8, Authority:

1) acting as a managing authority or an intermediary institution within the meaning of the Act on the Rules of pursuing Development Policy or the Act of 3 April 2009. to support the sustainable development of the fisheries sector with the participation of the European Fisheries Fund, or the Act of 10 July 2015. to support the sustainable development of the fisheries sector with the participation of the European Maritime and Fisheries Fund, or the law on the rules for the implementation of programmes, or

(2) acting as an intermediary institution for the European Fund for the Most Deprived, or

3. having the function of the National Contact Point or the National Coordination Body, as appropriate, in the programmes financed by the measures referred to in Article 3. 5 par. 3 (2), or

4) responsible for the implementation of the Connecting Europe Facility

-shall issue a decision determining the amount to be recovered and the time limit from which the interest shall be calculated and the method of recovery, taking into account the paragraph. 2.

10. The decision referred to in paragraph 1. 9, it does not appear if the funds were repaid prior to its release.

11. The managing authority or the intermediary institution on the basis of the agreement or agreement referred to in art. 27 and art. 32 Act on the principles of development policy or art. 10 para. 1 and 2 of the Act on the rules for implementing the programmes, either the body responsible for implementing the CEF, or the body acting as the National Contact Point or the National Coordination Body respectively in the programmes financed by the the measures referred to in Article 5 par. 3 point 2, on the basis of an agreement or agreement, may authorise the implementing body and, in the case of programmes financed from the measures referred to in Article 3, 5 par. 3 point 2-the operator of the programme or the intermediary institution, which is a unit of the public finance sector, to issue the decision referred to in the paragraph. 9.

11a. Where the operator of the programme or intermediate body in the programmes financed by the measures referred to in Article 4 of the 5 par. On the basis of an agreement or a contract, the execution of a part of its tasks to another entity that is a public finance sector entity, an agreement or an agreement may also contain an authorisation to issue the decision referred to in paragraph 3. 9, provided that the operator of the programme or intermediate body has been authorised to issue such decisions pursuant to paragraph 1. 11.

12. From the decision referred to in paragraph. 9, issued by:

1) the operator of the programme or

2. the intermediate body or implementing body referred to in paragraph 1. 11, or

3) the entity authorized to issue this decision on the basis of the paragraph. 11a

-serves a reference to the competent management authority or body acting as the National Contact Point or the National Coordination Body, as appropriate, in the programmes financed by the measures referred to in Article 3 (1) of the Financial Regulation. 5 par. 3 point 2, and if the examination of appeals against the decision of the implementing body has been entrusted to an intermediary institution, to the intermediary body.

12a. In the case of the decision of the first instance by:

(1) the managing authority, or

2. the body responsible for the implementation of the CEF, or

3. the body performing the function of the National Contact Point or the National Coordination Body, as appropriate, in the programmes financed by the measures referred to in Article 3. 5 par. 3 point 2

-serves the request of the institution or body to reconsider the case.

13. The provisions of the paragraph. 1-9 does not apply to state budget units.

Article 208. [ Support for bank accounts of paying agencies] 1. Rules of Art. 187-191, art. 193 and Art. 205-207 do not apply to the Common Agricultural Policy, which is financed according to separate laws.

2. The European measures in the part concerning the Common Agricultural Policy shall be transferred to the paying agencies by the Bank Gospodarstwa Krajowego based on the contract concluded with the Minister of Finance.

3. The bank support of the accounts of the paying agencies in respect of the measures referred to in paragraph 1. 2, and the funds earmarked for co-financing the execution of the tasks financed with the participation of these measures leads the National Bank of Poland or the Bank Gospodarstwa Krajowego on the basis of bank account agreements.

(4) European measures, in the context of the advance of financing under the common agricultural policy referred to in separate provisions, with the exception of technical assistance tasks, shall be provided to the competent authorities of the Bank. Domestic Farm at the disposal of the Minister of Finance.

Article 209. [ Remission, deferral or rescheduling of receivables and receivables falling within the framework of the Common Agricultural Policy] 1. Receivables and receivables falling within the framework of the common agricultural policy may, in particular justified cases, be redeemed in whole or in part and shall be repaid or decomposed into instalments.

(1a) The claims and receivables of the managing authority or of the intermediary of the European Maritime and Fisheries Fund may, in particular justified cases, be remitted, in full or in full, in the part, and their repayment unfolded or decomposed into instalments.

2. The Council of Ministers shall determine by way of regulation the detailed rules and mode of redemption in whole or in part, deferring or decaying on the instalments of the repayment of the dues referred to in paragraph. 1 and 1a, and shall indicate to that authority, taking into account:

(1) reasons justifying the remission, in whole or in part, of deferment or deferment of the payment of such claims;

(2) the nature and extent of the relief to be paid in the payment of the claim;

(3) the characteristics of the authorities entitled to redeem the claims in whole or in part, deferring or disbursing their repayment into instalments depending on the amount of the relief.

Article 210. [ Excluded Party Registry] 1. The Minister of Finance shall keep a register of entities excluded on the basis of art. 207 and make available the information contained therein to the managing authorities, intermediate bodies, implementing bodies and certifying authorities as well as to the beneficiaries with regard to their own status.

2. The Minister of Finance shall determine, by means of a regulation:

1. the manner and mode of entry of the entities excluded from the register referred to in paragraph 1. 1,

2) a template form of the declaration of the entity subject to the entry in the register,

3) the scope of this information, which will be included in the register,

4) the manner and mode of obtaining information from the register,

5) the mode of transmission of information contained in the register,

6) the manner and mode of making changes in the register

-ensuring the protection of the information contained in the register prior to their disclosure to persons and entities which are not entitled to it.

CHAPTER V

Budget, Multiannual Financial Forecast and Budget Resolution of Local Government Unit

Chapter 1

Scope of the budget of the local government unit

Article 211. [ Budget Unit of Local Government] 1. The budget of the local government unit shall be the annual plan of revenue and expenses and the revenues and disgems of this unit.

2. The budget of the local government unit shall be enacted for the financial year.

3. The financial year shall be the calendar year.

4. The basis of the financial economy of the local government unit in a given financial year is the budget resolution.

5. The budgetary glory shall consist of:

1) the budget of the local government unit;

2) Annexes.

Article 212. [ Budgetary Resolution] 1. The budgetary praise shall specify:

1) the total amount of planned revenue of the budget of the local government unit, with the extraction of current and property income;

2) the total amount of planned expenditure of the budget of the local government unit, with the extraction of current and property expenses;

3) the amount of the planned deficit or the planned surplus budget of the local government unit together with the sources of the deficit coverage or the purpose of the surplus of the budget of the local government unit;

4) the total amount of the planned revenue of the budget of the local government unit;

5) the total amount of planned disgems of the budget of the local government unit;

6) a limit on the liabilities of borrowings and loans and issued securities, as referred to in art. 89 par. 1 and Art. 90;

7) the amount of the expenditure falling due in a given financial year, in accordance with the contract concluded, by the guarantees and guarantees granted by the local government entity;

8) special rules for the implementation of the budget of the local government unit in the financial year, resulting from separate laws;

9) the powers of the auxiliary entity to conduct the financial economy within the municipal budget;

10) other provisions whose obligation to include in the budget resolution is based on the provisions of the body of the body of local government.

2. In the budget resolution, the body constituting the units of local government may authorize the board of directors to:

1) the borrowing of loans and the issuing of securities, referred to in art. 89 par. 1 and Art. 90;

2) making changes to the budget, to the extent specified in art. 258.

Article 213. [ Obligation to take care of the substantive side of the budget resolution] The budgetary resolution does not include provisions not related to the implementation of the budget of the local government unit.

Article 214. [ Content of the annexes to the budget resolution] The annexes to the budget resolution shall include:

1) a statement of the planned amounts of the grants awarded from the budget of the local government unit;

2) a plan of revenue of the income account of the units referred to in art. 223 ust. 1, and the expenditure financed by them;

3) plans for the revenue and local costs of the budgetary establishments.

Article 215. [ Drawing up of the planned amounts of the grants awarded from the budget of the local government unit] 1. The schedule referred to in art. Point 1 of Article 214 shall be broken down by grants for public finance units and grants to entities outside the public finance sector.

2. In the statement referred to in art. Point 1 of Article 214 (1), the subject-related, subjective and deliberate grants related to the implementation of the tasks of the local government unit are distinguished.

Article 216. [ Sources of income of local government units and allocation of expenditure] 1. Sources of income of local government units shall be determined by a separate law.

2. Expenditure of the budget of the local government unit shall be devoted to the implementation of tasks specified in the separate provisions, and in particular on:

1) the tasks of own local government units;

2) tasks from the scope of government administration and other tasks commissioned with the statutes of local government units;

3) the tasks taken over by the local government units for implementation by way of agreement or agreement;

4) tasks carried out jointly with other units of local government;

5) assistance in kind or financial for other units of local government, defined by a separate resolution by the body constituting the units of local government;

(6) programmes financed by the measures referred to in Article 6. 5 par. 1 points 2 and 3.

Article 217. [ Surplus and deficit of the budget of the local government unit] 1. The difference between income and the expenditure of the budget of the local government unit amounts to a correspondingly surplus of the budget of the local government unit or the deficit of the budget of the local government unit.

2. The deficit of the budget of the local government unit may be financed by the revenues coming from:

1) the sale of securities issued by an entity of local government;

2) loans;

3) loans;

4) privatization of the assets of the local government unit;

5) surplus of the budget of the local government unit from previous years;

6) free funds as surplus cash in the current account of the budget of the local government unit, resulting from the settlements of issued securities, loans and loans from previous years.

Article 218. [ Subjective Grants] Subjective grants may be provided from the budget of the local government unit, as long as separate statutes do so.

Article 219. [ Subsidies] 1. The budget of the local government unit may be awarded grants for local government units, calculated at unit rates.

2. From the budget of the local government unit may be awarded grants also subject to other entities than those mentioned in the paragraph. 1, provided that the separate provisions do so.

3. The amounts and scope of the grants referred to in paragraph 3. 1 and 2, specifies the budget resolution.

4. The subsidy rates shall be determined by the body constituting the local or regional authorities.

Article 220. [ Subsidies and aid in kind] 1. From the budget of the local government unit may be given to other units of local government financial assistance in the form of a special-purpose subsidy or a factual assistance.

2. The basis for the grant of the aid referred to in paragraph 2. 1, there is a contract.

3. The leeks in the reimbursement of grants shall be decided by the common courts.

Article 221. [ Giving grants to entities not included in the public finance sector and not acting to achieve profit] 1. Entities not included in the public finance sector and not acting in order to achieve profit may receive from the budget of the local government unit the special-purpose subsidies for public purposes, related to the implementation of the tasks of the entity, and also on the financing of investments related to the implementation of these tasks.

2. The order of the task and the grant of the grant shall take place in accordance with the provisions of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer, and if it concerns other tasks than specified in this law-on the basis of the agreement of the local government unit with the entity referred to in paragraph. 1.

3. The contract referred to in paragraph 3. 2, should specify:

1) a detailed description of the task, including the purpose for which the grant has been granted, and the deadline for its implementation;

(2) the amount of the subsidy to be granted to the entity performing the task and the mode of payment;

3. the time limit for the use of the grant, no longer than 31 December of the financial year concerned;

4) the mode of control of the task;

5) the term and manner of settlement of the grant;

6) the deadline for the return of the unused part of the grant, not longer than the time limits for the reimbursement of the grants set out in this chapter.

4. The procedure for awarding grants to other tasks than specified in the Act referred to in paragraph. 2, the manner in which it is settled and the way in which the task of the requested task is checked shall be determined by a resolution, by way of a resolution, of the local authority, with a view to ensuring the transparency of the grant procedure and the settlement of the grant.

Article 222. [ General Reserves and Provisions] 1. In the budget of the local government unit shall be created a general reserve, in the amount not lower than 0,1% and no more than 1% of the budget expenditure.

2. In the budget of the local government unit, the special-purpose reserves may be created:

1) for expenditure whose detailed breakdown by budget classification position may not be made during the development period of the budget of the local government unit;

(2) for expenditure relating to the implementation of programmes financed by the measures referred to in Article 3 (2) (b) of the EC 5 par. 1 point 2;

3) when separate statutes do so.

3. The sum of the special-purpose reserves referred to in paragraph 1. 2 points 1 and 3, shall not exceed 5% of the expenditure of the budget of the local self-government unit.

4. The Management Board of the Local Government Unit shall allocate the reserves referred to in the paragraph. 1 and 2.

Article 223. [ Collection of local revenue of budgetary units] 1. Local government budget units operating as defined in the Act of 7 September 1991. the education system shall collect on the divisional account the revenue set out in the resolution by the authority constituting the local government units, originating in particular:

1) from the succession, transcripts and donations in the form of money to the budget unit;

2) from damages and payments for lost or damaged property which is on the board of directors or use of the budget unit.

2. The body constituting the units of local government shall determine in particular:

1) the budget units which collect revenue;

2) the sources from which the income is collected on the account;

3. the purpose of revenue, except that income, including interest, may not be allocated to the financing of personal remuneration;

(4) the manner and mode of drawing up of the financial plan for the revenue and expenditure financed by them, the amendments to that plan and the approval thereof.

3. Expenditure from the account referred to in paragraph 1, may be made up to the amount of the collected revenue, within the financial plan.

4. The financial resources remaining in the account referred to in paragraph 1. 1, as at 31 December of the financial year, shall be subject to the transfer to the account of the budget of the local government unit by the deadline of 5 January of the following year.

Article 224. [ The granting of a local government unit of a loan from the state budget] 1. The units of local government may be granted a loan from the state budget if:

1) the local government unit carries out or accedes to the remedial proceedings and

2) from the analysis of the program of the remedial proceedings shows that, to the extent highly probable:

(a) there will be an improvement in the financial situation of that body and the effectiveness of its statutory tasks,

(b) the rules laid down in Article 4 shall be 242-244, at the end of the year in which the repayment date of the loan expires,

(c) the loan will be repaid together with interest.

2. The loan and interest shall not be remitted.

3. The application for granting a loan to the local government unit shall be submitted to the Minister of Finance, and in the case of an order by the Minister of Finance to the Bank of the National Holding the activities referred to in art. 225 (1) 1, to Bank Gospodarstwa Krajowego. To the request for a loan, the local government unit shall attach a programme of remedial proceedings, documents containing data to enable the current and forecasted assessment of the financial position of the entity and the proposals for collateral Loan repayment.

4. In the event of failure to repay the loan within the period specified in the loan agreement, the Minister of Finance may deduct the outstanding amount of the loan with interest due to the due general subsidy established for this local government unit.

5. The provisions of the paragraph. 1-4 shall apply mutatis mutandis to a loan granted to a local or regional government entity implementing a programme of prudential or commutionment proceedings where the threat of public tasks has been created for reasons beyond the control of the public authorities. from this unit.

6. The Minister of Finance will determine, by way of regulation:

1) the detailed scope of the data contained in the request for the loan,

2) a list of documents attached to the application,

(3) types and scope of security

-taking into account the nature of the local self-government unit of the procedure, the scope of the information necessary for the assessment referred to in paragraph 1 (2) of the procedure. 3, and ensure the efficiency of the processing of applications.

Article 225. [ Order of the Bank of the National Bank to perform the activities related to the granting of the loan and its clearing and execution of the local government unit] 1. The Minister of Finance may, by contract, order the Bank Gospodarstwa Krajowego to carry out activities relating to the granting of the entity of the local government of the loan and its clearing and execution, consisting in particular of:

1) the acceptance of the request for a loan from the local government unit and verification of whether the application meets the requirements laid down in the provisions issued on the basis of art. 224 ust. 6;

2) making evaluations and analyses of a programme of prudential or corrective action;

3) preparing and concluding, on behalf of the Minister of Finance, the loan agreement with the local government unit;

4) audit of the repayment of the loan and assessment of the financial position of the local government entity during the repayment period;

5) taking steps to recover amounts of an outstanding loan or interest on this loan and due fees, including judicial and enforcement activities.

2. The contract determines the amount of remuneration for the activities carried out by the Bank Gospodarstwa Krajowego and the scope of the activities commissioned by the Bank.

3. In the event of an order by the Bank Gospodarstwa Krajowego to perform the tasks related to the granting of loans to the local government units and their clearing and execution, the Minister of Finance may open up to the Bank Gospodarstwa Krajowego account bank for the handling of loans for which the appropriations provided for this purpose in the Finance Act will be transferred.

4. The bank account referred to in paragraph 1. 3, is interest-bearing. The interest rate for the account shall be set out in the agreement referred to in paragraph 1. 1.

5. (repealed).

Chapter 2

Multi-annual financial forecast of local government unit

Article 226. [ Multiannual Financial Forecast] 1. The multiyear financial forecast shall be realistic and set out for each year covered by the forecast at least:

1. current income and current expenditure of the budget of the local government unit, including debt service, guarantees and sureties;

2) property income, including income from the sale of assets, and the property expenses of the budget of the local government unit;

3) the result of the budget of the local government unit;

4. the purpose of the surplus or the way in which the deficit is

5) the revenues and the commemoration of the budget of the local government unit, taking into account the debt incurred and planned to be drawn;

6) the amount of the debt of the local government unit and the way of financing its repayment;

6a) the relations referred to in art. 242-244, including information on the degree of non-preservation of these relations in the cases referred to in art. 240a ust. 4 and 8 and Article 8 240b;

7) (repealed);

8) the amount of current and property expenses resulting from the spending limits on the planned and implemented projects referred to in paragraph. 3.

2. (repealed).

The multiannual financial projections shall be accompanied by an explanation of the values accepted. The explanatory notes may also include information that details the data referred to in paragraph 1. 1.

3. In the Annex to the resolution on a multiannual financial forecast, it shall be defined separately for each project:

1. name and purpose;

(2) the organisational unit responsible for the implementation or coordination of the performance of the project;

3) the period of implementation and the total financial expenditure;

4) spending limits in individual years;

5) the limit of commitments.

4. By the projects referred to in paragraph 1. 3, the multiannual programmes, projects or tasks shall be understood, including those related to:

(1) programmes financed by the measures referred to in Article 3 (1) of the Financial Regulation. 5 par. 1 points 2 and 3;

2. public-private partnership agreements.

Article 227. [ The period for which the multiannual financial forecast is drawn up] 1. The multiyear financial forecast shall cover the period of the financial year and at least three consecutive financial years.

(2) The forecast of the amount of the debt, as part of the multiannual financial forecast, shall be drawn up for the period for which commitments are made and are planned to be made.

Article 228. [ Authorisation to enter into commitments by the Management Board of the Local Government Unit] 1. The Resolution on a multiannual financial forecast may include a mandate for the management board of the local government unit to make commitments:

1) linked to the implementation of the projects in the project;

2) by virtue of contracts the implementation of which is necessary for the financial year and subsequent years to ensure the continuity of the operation of the entity and of which the resulting payments go beyond the financial year.

2. The body constituting the self-government entity may authorize the management board to transfer the powers of the managers of the organisational units of the local government unit to the borrowing of the obligations referred to in the paragraph. 1.

Article 229. [ Requirements for the values adopted in the financial forecast and the budget of the local government unit] The values adopted in the multiannual financial forecast and the budget of the local government unit should be in line with at least the result of the budget and the related revenues and contributions and the debt of the local government unit.

Article 230. [ Initiative and draft resolution on a multiannual financial forecast] 1. An initiative to draw up a draft resolution on a multiannual financial forecast and its changes should be made only to the management board of the local government unit.

2. The draft resolution on a multiannual financial forecast or its amendment to the management of the local government unit shall present together with the draft budgetary resolution:

(1) the Regional Chamber of Auditors, in order to give an opinion;

2) to the body of the local government unit.

3. Opinion of the draft resolution on a multiannual financial forecast or revision thereof, presented in conjunction with the draft budget resolution, the regional chamber of auditors, with particular regard to ensuring compliance with the provisions of the Law on the adoption and implementation of the budgets in the following years for which commitments have been made and are planned to be made. Article Recipe 246 par. 2 shall apply mutatis mutandis.

4. The Regional Chamber of Commerce on the basis of the long-term financial forecast adopted by the local government unit and the budgetary resolution shall provide an opinion on the appropriateness of the planned amount of the debt of the local government unit resulting from the planned and committed commitments referred to in Article 226 ust. 1 point 6. Article Recipe 246 par. 2 shall apply mutatis mutandis.

5. In the case of a negative opinion of the Regional Chamber of Auditors, in the field referred to in paragraph 1. 4, the local government unit shall make such changes to ensure that the relationship specified in the Article is maintained. 243.

6. The glory referred to in the mouth. 2, the body constituting the units of local government shall take no later than the budget resolution.

(7) The Authority, which is a self-government entity, cannot repeal the resolution in force on a multiannual financial forecast, while not taking a new resolution on the matter.

(8) The local government unit shall transmit to the Regional Chamber of Auditors the resolution and the Ordinance on a multiannual financial forecast.

9. A draft resolution on a multiannual financial forecast or its amendment as referred to in paragraph 1. 2, and the resolution and order of the multiannual financial projections shall be transmitted to the Regional Chamber of Auditors in the form of an electronic document.

Article 230a. [ Form of transmission by the regional financial chamber of projects and financial projections] The Regional Chamber of Commerce shall transmit, in the form of an electronic document, the Minister of Finance:

1) draft multiannual financial forecasts referred to in art. 230 para. 2, together with the results of the opinion;

2) multi-annual financial projections together with the results of supervisory decisions.

Article 230b. [ Delegation] The Minister of Finance will determine, by way of regulation:

1. the model of the multiannual financial forecast of the local government unit and the annex referred to in art. 226 ust. 1 and 3,

2. the manner in which the regional authority of the regional authority of the financial system is to transmit:

(a) draft resolutions referred to in Article 230 para. 2,

(b) resolutions and regulations on the multiannual financial projections,

3) the manner and time limits of the transfer by the regional accounting chambers of the Minister of Finance:

(a) projects of multiannual financial projections referred to in Article 230 para. 2, together with the results of the opinion,

(b) multiannual financial forecasts, together with the results of supervisory decisions

-having regard to the need to ensure transparency and transparency of public finances, to draw up realistic financial projections for local government units and to obtain information from the Minister of Finance to enable implementation of the the tasks referred to in Article 74 and art. 174 point 4.

Article 231. [ Expenditure on implementation of projects] 1. The change in the amounts of expenditure for the implementation of the projects may take place as a result of the adoption of a resolution of the body constituting the local government entity, amending the scope of execution or holding the execution of the project.

2. Budgetary praise shall be determined by the expenditure on the projects to be carried out in an amount enabling them to be terminated

3. If the body constituting the self-government entity does not decide not to implement, periodically suspend the implementation or restriction of the substantive scope of the project, and the expenses planned in the draft budget by the board of the entity local government does not differ from the expenditure foreseen for the implementation of the project, the body constituting the local government units cannot, without the consent of the management of the local government unit, reduce the expenditure planned in the the budgetary resolution for the implementation of the project.

Article 232. [ Authority making changes to the multiannual financial forecast] The changes to the multiannual financial forecast, excluding changes in the limits of commitments and amounts of expenditure on projects, shall be carried out by the management of the local government unit.

Chapter 3

Budget Resolution

Article 233. [ The authority authorised to take an initiative on the draft budget resolution] The initiative to draw up a draft resolution:

1. budgetary,

2. for a budgetary pro-vision,

3) to amend the budgetary resolution

-shall be granted exclusively to the Management Board of the territorial self-government unit.

Article 234. [ The content of the resolution on the mode of work on the draft budget resolution] The resolution of the body of local authority on the mode of work of the draft budgetary resolution shall specify in particular:

1) the required specificity of the draft budget of the local government unit;

2) the deadlines applicable in the course of work on the draft resolution of the budgetary authority of the local government unit;

3) the requirements for justification and information materials, which the Management Board will submit to the body of the Local Self-Government Unit together with the draft budgetary resolution.

Article 235. [ Budget statement of the budget of the local government unit] 1. In the statement of revenue, the budget of the local government unit shall be specified, in the composition of the headings of the budget classification, the planned amounts of current income and property income according to their sources, including, in particular, the grants and resources to finance expenditure for the implementation of the tasks financed by the measures referred to in Article 5 par. 1 points 2 and 3.

2. By means of revenue, the current budget of the local government unit is understood to mean budget revenues which are not a property income.

3. The income of property shall be:

1) grants and resources earmarked for investment;

2) income from the sale of assets;

3) income from the conversion of the right of perpetual usucaption into the right of ownership.

4. The body constituting the local government unit may determine the greater detail of the budget revenue plan.

Article 236. [ Budget expenditure plan of local government unit budget] 1. In the plan of expenditure of the budget of the local government unit shall be specified, in the arrangement of the headings and chapters of the budget classification, the planned amounts of current expenditure and property expenses.

2. The current expenditure of the budget of the local government unit shall be understood to mean budgetary expenditure which is not a property expenditure.

3. In the current expenditure plan, the planned amounts of current expenditure shall be allocated to the system of chapters and chapters, in particular on:

1. the expenditure of budget units, including:

(a) the remuneration and the premiums charged to them,

(b) expenditure relating to the implementation of their statutory tasks;

(2) grants for ongoing tasks;

3) benefits to natural persons;

(4) expenditure on programmes financed by the measures referred to in Article 4 5 par. 1 points 2 and 3, in part related to the implementation of tasks of the territorial self-government unit;

5. the payment of the guarantees and guarantees granted by the local government entity, falling due in a given financial year;

6) servicing the debt of the local government unit.

4. In the capital expenditure plan, the planned amounts of property expenditure shall be allocated to the system of expenditure, including expenditure on:

(1) investment and investment purchases, including programmes financed by the measures referred to in Article 3 (1) (a) (a) (1) of the 5 par. 1 points 2 and 3, in part related to the implementation of tasks of the territorial self-government unit;

2) the purchase and acquisition of shares and shares;

3. to make contributions to commercial law companies.

5. The body constituting the local government unit may determine the greater detail of the expenditure plan.

Article 237. [ Plan of revenue and expenditure of the budget of the local government unit] 1. The plan of revenue and expenditure of the budget of the local government unit shall also specify the revenue and expenditure financed by these revenue, associated with the specific rules for the implementation of the budget of the individual resulting from separate laws.

2. The statement of revenue and expenditure of the budget of the local government unit shall separate the revenue and expenses associated with the implementation of:

1) tasks from the scope of government administration and other commissioned local government units with separate statutes;

2) the tasks performed under the agreements with the authorities of the government administration;

3) tasks carried out by way of agreements or agreements between the units of local government.

Article 238. [ Draft Budget Resolution] 1. The Executive Board of the Local Government Unit shall draw up and submit a draft budgetary resolution:

1) to the body of the local government unit,

(2) Regional Chamber of Auditors-the purpose of the opinion

-until 15 November of the year preceding the financial year.

2. With the draft resolution of the budget, the management of the local government unit shall submit to the body of the local or regional government unit and the regional accounting chamber:

1) the explanatory memorandum to the draft budget resolution;

2) other materials specified in the resolution referred to in art. 234.

3. The opinion of the Regional Chamber of Auditors about the draft resolution of the budgetary authority of the local government unit is required to present, before the adoption of the budget, to the body of the local government unit.

Article 239. [ Adoption of the budget resolution] The budgetary resolution of the body constituting the local authority shall take up before the beginning of the financial year and, in particular justified cases, no later than 31 January of the financial year.

Article 240. [ Financial economy base until budgetary resolution has been adopted] 1. Until the adoption of the budget resolution, but not later than 31 January of the financial year, the financial economy is the basis of the draft budget resolution presented to the body of the local self-government entity referred to in art. 238 (3) 1.

2. Without the approval of the management board of the local government unit, the body constituting the local government unit may not introduce into the draft budgetary resolution of the local government unit changes causing a reduction in income or increase expenditure and, at the same time, increase the budget deficit of the local government unit.

3. In the event of failure to adopt the budget resolution within the time limit referred to in paragraph 1. 1, the Regional Chamber of Commerce, by the end of February of the financial year, shall determine the budget of the local government unit in terms of its own tasks and commissioned tasks. Until the date of establishment of the budget by the regional Chamber of Auditors, the financial economy shall be based on the draft resolution referred to in paragraph 1. 1.

Article 240a. [ Call for the development and enactment of the remedial action programme] 1. In the absence of any possibility to enact a multiannual financial forecast or budget of the local government unit, in accordance with the rules laid down in Art. 242-244, and the threat of public tasks by the local government unit, the college of the Regional Chamber of Auditors calls for the local government unit to develop and enact a programme of remedial proceedings and the submission of that programme for an opinion to the Regional Chamber of Auditors within 45 days of the date of receipt of the call.

2. The body constituting the units of local government shall adopt a programme of remedial proceedings for a period not exceeding 3 subsequent financial years.

3. The Programme of Corrective Procedure shall include in particular:

1) an analysis of the state of finances of the local government unit, including the determination of the causes of the threat of execution of public tasks;

2. a plan of remedial actions, together with a timetable for their implementation, to remove the risk referred to in paragraph 1. 1, and the conduct of the relationship referred to in art. 242-244;

3) the projected financial effects of the individual remedial actions, together with an indication of how they are calculated.

4. The body constituting the local government unit may enact a multiannual financial forecast and the budget of the entity which does not retain the relationship specified in art. 242-244 during the period of implementation of the corrective action programme which received the favourable opinion of the Regional Court of Auditors, but the failure to maintain a relationship may only concern the repayments of commitments existing at the date of the adoption of the programme of procedure corrective action.

5. During the period of implementation of the remedial procedure, the local government unit:

1) must not undertake new investments financed by the loan, loan or issue of securities;

2) may not grant financial assistance to other bodies of local government;

3. it shall not grant guarantees, guarantees and loans;

4) may not incur expenses for the promotion of the entity;

5) may not create a Sołecki Fund;

6) limits the execution of tasks other than obligatory, financed by own resources.

6. From the month following the month in which the programme of recovery proceedings was adopted, until the date of termination of the recovery proceedings, the amount of expenditure:

1) on the diet of councillors,

2) for the remuneration of the management board of the local government unit

-may not exceed the amount of expenditure for that title from the year preceding the year in which the resolution on the programme of recovery proceedings was taken.

7. The program of the recovery proceedings may contain other restrictions than those set out in the paragraph. 5 and 6.

(8) In the event that the local authority does not develop a programme for the corrective action or the absence of a favourable opinion of the Regional Chamber of Auditors for that programme, the budget of the unit shall be determined by the regional chamber of auditors. The budget may be established without the conduct of the relationship referred to in Article 4. 242-244. Article Recipe 240 par. 3 shall apply mutatis mutandis.

9. Change of the budget of the local government unit determined in accordance with the paragraph. 8, without the conduct of the relationship specified in art. 242-244, it cannot cause an increase in the degree of non-preservation of the relationship resulting from this budget.

10. To determine the budget of the local government unit in accordance with the paragraph. 8 and to amend the provisions of paragraph 8 thereof. 5 and 6 shall apply mutatis mutandis.

Article 240b. [ Establishment of the budget by the Regional Chamber of Auditors] 1. In the absence of any possibility to enact a multiannual financial forecast or budget of the local government unit, in accordance with the rules laid down in Art. 242-244, the budget of the local government unit shall be determined by the Regional Chamber of Commerce. The budget may be established without the conduct of the relations referred to in Article 4. 242-244. Article Recipe 240 par. 3 shall apply mutatis mutandis.

2. To amend the budget of the territorial self-government unit determined in accordance with the paragraph. 1, without the conduct of the relationship specified in Art. 242-244, Art. 240a ust. 9 shall apply mutatis mutandis.

Article 241. [ Adoption of a decision on a budgetary pro-view] In the event that the Council of Ministers resolutions the draft law on the budget commission, the body constituting the local government units, at the request of the Management Board, may take a resolution on the budgetary fee of the local self-government unit for the period covered Budgetary provisa.

Article 242. [ Prohibition of the adoption of the budget in which the planned current expenditure is higher than the planned current revenue plus the budget surplus in previous years] 1. The body constituting the local government unit shall not be able to pass the budget in which the planned current expenditure is higher than the planned current revenue plus the budget surplus of previous years and the free appropriations referred to in art. 217 ust. 2 point 6.

2. At the end of the financial year, the current expenditure effected shall not be higher than the current revenue plus the current financial surplus and the free appropriations, subject to paragraph (2). 3.

(3) Current expenditure may be higher than the current revenue plus a surplus of the previous years and free appropriations only by the amount linked to the implementation of current expenditure, with the participation of the measures referred to in Article 3 (2) of the basic Regulation. 5 par. 3, where those measures have not been transferred in the financial year in question.

Article 243. [ Other restrictions on the adoption of the budget of the local government unit] 1. The body constituting the units of local government shall not enact the budget, the implementation of which will result in the financial year and each year following the financial year, the total amount of the financial year in question:

1) repayment of instalments of loans and loans referred to in art. 89 par. 1 points 2 to 4 and Article 1 90, together with the interest due in a given year on the loans referred to in Article 4 (1) of the Regulation. 89 par. 1 and Art. 90,

2) purchases of securities issued for the purposes specified in art. 89 par. 1 points 2 to 4 and Article 1 90 with the interest due and discount on securities issued for the purposes set out in the Article 89 par. 1 and Art. 90,

(3) potential repayment of the amounts resulting from the guarantees provided and the guarantees

the planned total revenue for the budget will exceed the arithmetic average of the current income of the last three years plus the income from the sale of the assets and less current expenditure, to the total revenue of the budget, as calculated according to the formula:

infoRgrafika

where individual symbols indicate:

R-the total planned amount for the payment of the instalments of loans referred to in Article 89 par. 1 points 2 to 4 and Article 1 90, and the buy-back of securities issued for the purposes set out in Article 89 par. 1 points 2 to 4 and Article 1 90,

O-interest planned for the financial year on loans as referred to in Article 89 par. 1 and Art. 90, interest and discount on securities issued for the purposes set out in the Article. 89 par. 1 and Art. 90 and repayment of the amounts resulting from the guarantees and guarantees provided,

D-total revenue of the budget for the financial year,

Db-current income,

Sm-income from the sale of assets,

Wb-current expenditure,

(n) the financial year in respect of which the relationship is established,

n-1-the year preceding the financial year for which the relationship is determined,

n-2-the year preceding the financial year by two years,

n-3-the year preceding the financial year by three years.

2. When calculating the relationships referred to in paragraph. 1, for the year preceding the financial year, the planned values shown in the report for three quarters for the implementation of the budget of the territorial self-government unit shall be taken. For the calculation of the relationship for the previous two years, the values resulting from the annual reports shall be taken.

3. The limitations referred to in paragraph 1. 1 shall not apply to:

1) repayment of instalments of loans incurred in connection with the contract concluded for the implementation of the programme, project or task financed with the participation of the measures referred to in art. 5 par. 1 point 2, together with the interest payable,

(1a) purchases of securities issued in connection with a contract concluded for the implementation of a programme, project or task financed with the participation of the measures referred to in Article 3 (1) of the Financial Regulation. 5 par. 1 point 2, together with interest and discount due,

2) sureties and guarantees given to self-government entities implementing tasks of local government entities within the framework of programmes financed with the participation of the measures referred to in art. 5 par. 1 point 2

-no longer than 90 days after the end of the programme, project or task and receipt of the refund; this time limit shall not apply to interest and discount on the commitments entered into for the national contributions referred to in points 1 and 1a.

3a. The limitations referred to in paragraph 1. 1 shall not apply also to the redeeming of securities, repayment of the instalments of loans and loans, including interest and discount due, respectively, issued or entered into in connection with the contract concluded for the implementation of the programme, project or task to be financed by at least 60% of the measures referred to in Article 5 par. Article 1 (2), in part corresponding to the expenditure on the national contribution financed by those commitments. In the case of a programme, project or task of bringing income, the level of funding from the measures referred to in Article 5 par. Article 1 (2) shall be determined after deduction of a discounted income calculated in accordance with the provisions of the European Union relating to such a programme, project or task and the amount of the expenditure for the national contribution shall be determined as it would have been if the level of the financing from the measures referred to in Article 5 par. 1 point 2, the discounted income is calculated without taking into account the discounted income.

4. In the case of non-compliance with the conditions referred to in paragraph. 3 or 3a, or when the measures referred to in Article 3 are laid down in the agreement for the financing of the measures referred to in Article 3 5 par. 1 point 2, have not been transferred, or after the transfer has been ordered to be returned, the local government entity shall not issue securities, borrow, loans or provide guarantees and guarantees until the relationship has been fulfilled, o referred to in paragraph 1. 1, taking into account in this relation the amount of commitments relating to:

(1) the unreported measures or measures in respect of which reimbursement has been ordered;

(2) failure to comply with the conditions referred to in paragraph 1. 3 or 3a.

Article 243a. [ Fixing of debt limits of local government units] The measures referred to in Article 26 par. 2 of the Act of 15 January 2015. o bonds (Dz. U. Entry 238), nor the benefits of the issuer due to bondholders eligible for income bonds shall not be taken into account for the determination of the debt constraints of local government units referred to in art. 243.

Article 244. [ Total amount of repayments and redemptions of self-government units] 1. To the total amount of the payments and redemptions referred to in the Article in the financial year in question 243 para. 1, the following shall be added, due in the same financial year, the amounts of the obligations of the relationship of the relationship co-created by the local government entity:

1) in the amount proportional to its share in the joint investment of the co-financed credit, the loan or the issue of the bonds repaid or redeemed in a given financial year;

2) in other cases, in the amount proportional to its participation in the contributions paid to the union of which it is a member.

2. The total amount of repayments and redemptions of the local self-government entity referred to in art. 243, does not cover the obligations of the relationship co-produced by the entity to which the entity has granted guarantees and guarantees.

Article 245. [ Information obligation of the management board of the association of local government units] The Management Board of the Association of Local Self-Government Units shall inform the Management Board of the territorial self-government units of the association and the competent regional accounting chamber of the amounts of the union's obligations within 15 days of the date of their enharoment.

Article 246. [ Opinion on the possibility of financing the deficit presented by the local government entity] 1. The Regional Chamber of Commerce on the basis of the draft budgetary resolution shall provide an opinion on the possibility of financing the deficit presented by the local government unit.

2. The opinion referred to in paragraph l shall be published by the local government entity within 7 days from the date of receipt from the regional accounting chamber, under the conditions laid down in the Act of 6 September 2001. on access to public information (Dz. U. No 112, pos. 1198, with late. zm.).

3. The provisions of the paragraph. 1 and 2 shall apply mutatis mutandis to the budget resolution.

Chapter 4

Implementation of the budget of the local government unit

Article 247. [ The Authority implementing the budget] 1. The budget of the local government unit shall be carried out by its Management Board.

2. The Management Board of the Local Government Unit shall exercise general supervision over the implementation, specified by the budget resolution, income and expenses, revenues and disagreements of the budget of the local self-government unit.

3. The Management Board of the local government unit will determine the detailed rules, manner and mode of granting and use of the official payment cards when making the expenditure of the budget of the local government unit and other local units organizational and legal persons, as well as the rules for the settlement of payments made using their use, taking into account the need to ensure the regularity and the economy of spending.

Article 248. [ The transfer of the information necessary for the development of draft financial plans subject to the management of units] 1. Within 7 days from the date of transmission of the draft resolution to the budgetary authority of the local government unit, the management of the local government unit shall communicate to the subordinate units the information necessary for the development of their projects. financial plans.

2. Units referred to in paragraph 1, they shall draw up draft financing plans within 30 days from the date of receipt of the information referred to in paragraph. 1, but not later than the 22nd of December.

Article 249. [ Obligations of the Management Board after the adoption of the budget resolution] 1. Within 21 days from the date of the adoption of the budget resolution, the management board of the local government unit:

1. communicate to the subordinate units information on the final amounts of revenue and expenditure of those units and the amount of the subsidy and the payment to the budget;

2) draw up a financial plan of government administration tasks and other tasks commissioned by local government units by separate statutes, assuming as a basis for this plan the amount of grants awarded for this purpose in the financial year, and the amount of revenue associated with the implementation of those tasks, which are transferred to the State budget.

2. The organisational units of the local government unit shall adjust the plans of the plans to the budget resolution.

3. In the financial plan of the office of a local government entity shall be accounted for by all budget expenditure not included in the financial plans of other budget units, including the expenses related to the functioning of the body of the self-government entity the territorial and management unit of the local government unit.

4. In the plan referred to in paragraph. 3, shall also be recognised:

(1) grants for local budget establishments;

2) grants and funds transferred to other units of the local government and the associations of local government units;

3. other subsidies;

4) payments to the state budget for the purpose of increasing the proportion of the general subsidy, as defined in the separate laws;

5) payments and contributions paid to the national and foreign institutions.

5. In the financial plan of the voivodship budget unit, other than the Marshal's Office, the grants related to the implementation of operational programmes may be accounted for.

6. The Management Board of the Local Government Unit may draw up a schedule for the implementation of the budget of the territorial self-government unit and inform about it subordinate and supervised units.

Article 250. [ Agreement concluded by the Management Board on the mode and rules for granting or clearing the award of a customs grant] The Management Board of the Local Government Unit, providing a special-purpose grant, including a unit of the public finance sector, where separate regulations or an international agreement do not specify the mode and rules for granting or accounting for this grant, shall include the contract, which shall specify in particular:

1) the amount of the grant, the purpose or description of the scope of the task in question, the execution of which shall be provided to the funds;

2. the time limit for the use of the grant, no longer than 31 December of the financial year concerned;

3) the term and manner of the settlement of the grant and the deadline for the return of the unused part of the special-purpose subsidy, with the fact that the time limit may not be longer than the repayment dates specified in this chapter.

Article 251. [ Reimbursement of unused part of the grant] 1. Grants granted from the budget of the local government unit in the part not used by the end of the financial year shall be refundable to the budget of that unit by the date until 31 January of the following year.

2. In the event of a resolution as referred to in art. 263 par. 2, the unused part of the grant shall be refundable to the budget of the local government unit within 15 days from the date specified in this resolution.

3. Where the time limit for the use of the grants referred to in paragraph 1 is to be used. 1, is shorter than the financial year, the unused part of the grant is refundable within 15 days after the expiry of the period of use of the grant.

(4) The use of grants shall take place, in particular, by payment for the tasks for which the grant was granted or, where separate provisions are the way in which the grant is awarded and cleared, the use of the grant shall be effected by the the implementation of the objectives mentioned in those provisions.

5. From the amounts of the grants returned after the dates specified in the paragraph. 1-3 interest shall be charged at the rate specified as for tax arrears, starting on the day following the expiry of the repayment dates referred to in paragraph 3. 1-3.

Article 252. [ Obligation to reimburate the grant] 1. Grants granted from the budget of the local government unit:

1) misused,

2) collected unduly or in excess of the amount

-be repaid to the budget with interest in the amount specified as for tax arrears, within 15 days of the date on which the circumstances referred to in point 1 or point 2 have been determined.

2. Where the time limit for the use of the grants referred to in paragraph 2 is to be used. 1, is shorter than the financial year, they are refundable within 15 days after the expiry of the period of use of the grant.

3. The subsidies collected at an excessive amount are the grants received from the budget of the local government unit in a higher amount than the one specified in the separate provisions, the contract or higher than necessary for the grant or financing subsidised tasks.

4. Non-legal grants shall be granted without a legal basis.

5. The return to the budget of the local government unit is subject to that part of the grant, which has been misused, unduly granted or collected at excessive amount.

6. Hundreds from reimbursable grants to the budget of the local government unit shall be calculated from the date of:

1) the transfer from the budget of the local government unit of subsidies used misuse;

2) following the expiry of the repayment dates specified in the paragraph. 1 and 2 in relation to a subsidy collected unduly or at an excessive amount.

Article 253. [ Disable the use of art. 251 and Art. 252] Art. 251 and Art. 252 does not apply if separate laws specify the rules and the mode of reimbursement of grants.

Article 254. [ Financial rules applicable in the course of the implementation of the budget of the local government unit] In the course of the implementation of the budget of the local government unit, the following financial economy rules apply:

1. establishment, collection and discharge of revenue of the budget of the local government unit shall be subject to the rules and within the time limits resulting from the applicable regulations;

2. full implementation of the tasks shall take place within the time limits specified in the regulations and the schedule referred to in art. 249 ust. 6, if it has been developed;

(3) expenditure shall be effected within the limits of the amounts set out in the financial plan, taking into account the carry-over of the transfers correctly and in accordance with the intended purpose, in a purposeful and cost-effective manner, with a view to obtaining the best effects from inputs;

4. outsourcing of tasks should be on the basis of the choice of the most advantageous tender, taking into account public procurement rules and, in relation to non-governmental organisations, with the relevant application of art. 43 and art. 221.

Article 255. [ Transfer of budget revenue to the current income of the authorising officer] 1. The Management Board of the Local Government Unit shall transfer the collected budget revenues related to the implementation of tasks from the scope of government administration and other tasks commissioned to the local government unit by separate statutes, less specified in the the separate statutes of the budgetary revenue of the local government unit for the performance of those tasks, for the current income of the authorising officer of the budgetary part of the transferor, according to the status of the funds specified in:

1) 10 day of the month-by the 15th day of a given month;

2) the 20th day of the month-by the 25th day of the month.

2. Downloaded until 31 December and not communicated within the time limits referred to in paragraph 2. 1, the budget revenues related to the implementation of tasks of government administration and other tasks contracted to the local government unit by separate statutes shall be provided accordingly by the Management Board of the territorial self-government unit to the account the current income of the authorising officer of the part of the budget transferring the special-purpose subsidy, by 8 January of the year following the financial year, and when that day is a holiday, by the first working day following that date.

3. Revenue as referred to in paragraph 1. 1 and 2, shall be transferred together with the interest due:

1) collected from debtors for the late-regulated receivables constituting the income of the state budget;

2) accrued in the amount as for tax arrears in the case of irrevocable budget revenues by the Management Board of the territorial self-government within the time limits referred to in paragraph. 1 and 2.

4. In the case of failure to transfer the budget revenue within the time limits referred to in paragraph. 1 and 2, the authorising officer of the part of the budget shall issue a decision determining the amount of the revenue to be recovered and the time limit from which the interest shall be charged.

5. To the budgetary revenue not transferred by the local government unit to the state budget, the provisions on the reimbursement of grants shall apply accordingly.

Article 256. [ Unforeseen Expenses] Unforeseen expenditure, the compulsory payments of which are the result of implementing titles, court judgments or settlements, may be made regardless of the level of financial resources planned for that purpose. The corresponding change in the expenditure plan should be in the mode of transfer of expenditure from other breakdowns of the expenditure classification or from the provisions of the special provisions.

Article 257. [ Making changes to the plan of revenue and expenditure in the course of the implementation of the budget] In the course of the implementation of the budget, the Management Board may make changes to the revenue and expenditure plan of the budget of the local government unit consisting of changes to the plan:

1) income and expenses related to the change of quotas or obtaining subsidies transferred from the state budget, from the budgets of other local government units and other units of the public finance sector;

2) the income of the local government unit, resulting from changes in the amount of the subsidy as a result of the breakdown of the reserves of the general subsidy;

3) the expenses of the local government unit within the scope of the current expenditure division, with the exception of changes to the plan of expenditure on salaries and wages from the employment relationship, unless the separate provisions provide otherwise;

4) the income and expenses of the local government unit related to the repayment of grants received from the state budget or other units of local government.

Article 258. [ Authorisations issued to the Management Board by a body constituting the units of local government] 1. The body constituting the units of local government may authorize the board of directors to:

1) making other changes to the spending plan than specified in art. 257, with the exception of transfers of expenditure between departments;

2) the transfer of certain powers to carry out the transfer of planned expenses to other units of the organisational unit of local government;

3. the delegation of powers to other organisational units of the local government unit to enter into commitments for contracts the implementation of which is necessary during the financial year and in subsequent years to ensure the continuity of the unit and the which the resulting payments go beyond the financial year.

2. The managers of the organisational units carrying out the transfer of expenditure on the basis of the authorisations referred to in the paragraph. Article 1 (2), amend the financial plans accordingly and inform the transfer of the Management Board's transfers.

Article 259. [ Reserves] 1. The special-purpose reserves may be intended exclusively for the purpose for which they have been created and used in accordance with the budget classification of expenditure.

2. The Management Board of the local government unit may, after obtaining a positive opinion of the committee responsible for the budget of the body of the local government unit, make a change of purpose of the special-purpose reserve.

3. Expenses transferred from the general reserve shall not increase the planned expenditure on salaries and wages from the employment relationship, unless otherwise provided for in separate provisions.

Article 260. [ Take a decision to block planned budget expenditure] 1. In cases of finding:

1) the mismanagement of certain units,

2) delays in carrying out tasks,

3) overcapacity of the funds available,

4) infringements of the financial economy rules referred to in art. 254

-the management board of the local government unit may decide to block the planned budget expenditure.

2. The Management Board of the Local Self-Government Unit shall notify the body which is the body of local government.

3. The Management Board of the Local Government Unit may, after obtaining a favourable opinion of the committee responsible for the budget of the body of the local government unit, create a new special-purpose reserve for financing the liabilities of the self-government unit block the amount of expenditure to which it has been allocated.

4. The special-purpose reserve referred to in paragraph 3, it may not be intended to finance salaries and emoluments.

Article 261. [ Commitment to the amount of expenditure laid down in the approved financial plan] The head of the self-government budget unit may, for the purpose of carrying out the tasks, enter into monetary commitments up to the amount of the expenditure laid down in the entity's approved financial plan.

Article 262. [ Legal actions that require a treasurer to be countersigned] 1. The legal actions consisting in the borrowing of loans and the granting of loans, guarantees and guarantees, and the issue of securities, shall be carried out by two members of the Management Board designated in the resolution by the Management Board, subject to the paragraph. 2. In order to be valid, the treasurer of the local government unit shall be countersigned.

2. The legal acts referred to in paragraph 2. 1, in the municipality is the mayor, mayor, president of the city.

3. The Treasurer, who shall refuse to counterattack, shall make her written order of the Chairman of the Management Board of the Local Government Unit, except in the case where execution of the command would constitute a crime or misconduct. In such a case, the treasurer shall inform the body which is the local or regional authority of the Chamber of the accounting officer.

Article 263. [ Termination of unrealised amounts of expenditure of the budget of the local government unit] 1. Unrealised amounts of the budget of the budget of the local government unit shall expire, subject to the paragraph. 2 and 4, at the end of the financial year.

2. The body constituting the unit of local government may determine, by way of a resolution, a list of expenses to which the provision of the paragraph does not apply. 1, and specify the final date for each item of expenditure included in that list for the following financial year.

3. in the list referred to in paragraph 1. 2, the expenditure relating to the implementation of the contracts shall be recognised:

1) on a public procurement contract;

2) which will be concluded as a result of the completed public procurement procedure, in which the selection of the contractor was made.

4. The final date for the implementation of expenditure which does not expire on the expiry of the financial year shall expire on 30 June of the following year.

5. Including the list of expenditure which is not due to expire at the end of the financial year, the body constituting the local government units shall determine the financial plan for the expenditure by division into the headings and chapters of the classification of expenditure, with an extract of expenditure assets.

6. Financial measures for expenditure included in the list referred to in paragraph 1. 2, are collected on the extracted sub-account of the primary bank account of the local government unit.

7. Financial measures not used within the period specified by the body constituting the local government units shall be transferred to the revenue of the budget of the local self-government entity within 7 days from the date specified by the body constituting the units of local government.

Article 264. [ Bankowa servicing of the budget of local government unit] 1. The bank service of the budget of the local government unit shall execute the bank selected on the basis specified in the public procurement rules.

2. The rules for the execution of bank service shall be determined by the contract concluded between the management of the local government unit and the bank.

3. The body constituting the units of local government may authorize the management of the local government unit to place the free budget funds in the accounts in other banks or in the form of a deposit with the Minister of Finance.

4. The Management Board of the local government unit may, within the limits of the entitlements contained in the budget resolution, take out loans in selected banks, in the mode specified in the provisions on public procurement.

5. In order to secure a loan or a loan, a power of attorney may not be granted to the bank account of the local self-government entity.

Chapter 5

Approval mode of implementation of the budget of the local government unit

Article 265. [ Information on the implementation of the financial plan of the unit for the first half of the year and the annual report] The units referred to in Article 9 points 10, 13 and 14, for which the founding authority is a local government unit, shall present to the competent management of the local government units by the date:

1. 31 July of the financial year-information on the implementation of the financial plan of the unit for the first half of the year, taking into account in particular the status of receivables and liabilities, including due process;

2) on 28 February of the year following the financial year-annual report on the implementation of the financial plan of the entity, in detail not less than in the financial plan.

Article 266. [ Responsibility of the Management Board] 1. The Management Board of the Local Government Unit shall present to the body of the position of the local and regional authorities of the Chamber of Auditors, by 31 August at the following date:

1) information on the course of implementation of the budget of the local government unit for the first half-year;

2. information on the development of a multiannual financial forecast, including the progress of the implementation of the projects referred to in Article 3 (2) of the Financial Regulation. 226 ust. 3;

3) the information referred to in art. 265 point 1.

2. The scope and form of the information referred to in paragraph. 1, shall specify the body constituting the units of local government.

Article 267. [ Reporting obligation of the Management Board] 1. The Management Board of the Local Government Unit shall present, by 31 March of the year following the financial year, to the body of the self-government unit:

1) an annual report on the implementation of the budget of this unit, containing a statement of revenue and expenditure resulting from the closure of the accounts of the budget of the local government unit, in a detail not less than in the budgetary resolution;

2) the reports referred to in art. 265 point 2;

3) information on the state of the property of the local government unit, containing:

(a) data relating to the rights of self-government of property rights,

(b) data concerning:

-other than property of property rights, including, in particular, limited rights in rem, perpetuation of perpetuals, claims, shares in companies, shares,

-possession,

(c) data on changes in the state of municipal property, to the extent specified in point (s). a and b, from the date of submission of the previous information,

(d) the income derived from the exercise of the right of property and other property rights and the exercise of possession,

(e) other data and information on events affecting the status of property of local government units.

2. The report referred to in paragraph 2. Article 1 (1) shall also include the list of budgetary units referred to in Article 1. 223.

3. The report referred to in paragraph 1. 1 point 1, the Management Board of the Local Government Unit shall present to the Regional Chamber of Auditors, by 31 March of the year following the financial year.

Article 268. [ Annual financial statements of local government units subject to examination by the statutory auditor] Annual accounts of the local government unit, in which the number of inhabitants, as fixed by the Central Statistical Office, as at 31 December of the year preceding the year for which the report has been drawn up, exceeds 150 thousand, shall be subject to a study by a statutory auditor.

Article 269. [ Grounds for drawing up the budget implementation report] The report on the implementation of the budget of the local government unit shall be drawn up on the basis of data from the accounting records of the budget. The report shall take into account in particular:

1) the revenue and expenditure of the budget of the local government unit in the detail defined as in the budget resolution;

2) changes to the spending plan for the implementation of programmes financed with the participation of the measures referred to in art. 5 par. 1 (2) and (3), made during the financial year;

(3) the degree of advancement of multiannual programmes.

Article 270. [ The procedure for financial statements] 1. The financial statements of the local government unit shall be transmitted by the Management Board to the body of the local self-government unit by 31 May of the year following the financial year.

2. The audit committee of the body of local government shall examine the financial statements, the report on the implementation of the budget together with the opinion of the Regional Chamber of Auditors about the report and the information referred to in art. 267 (1) 1 point 3. Where the local government unit is required to audit the financial statements referred to in art. 268, the review by the audit committee is also an opinion of this study.

3. The review committee shall present to the body of the local government unit, by 15 June of the year following the financial year, the proposal for a discharge to the Management Board.

4. The body constituting the units of local government shall consider and approve the financial statements of the local government unit together with the report on the implementation of the budget, by the deadline of 30 June of the year following the financial year.

Article 271. [ Resolution on discharge to the Management Board] 1. Not later than 30 June of the year following the financial year, the body constituting the units of local government shall adopt a resolution on the discharge to the Management Board after hearing the following:

1) a report on the implementation of the budget of the local government unit;

2. the financial statements;

3) the opinion of the audit of the financial statements referred to in art. 268;

(4) the opinion of the Regional Chamber of Auditors referred to in Article 4 (4) of the EC 270 ust. 2;

5) information about the state of the property of the local government unit;

6. the position of the review committee.

2. The body constituting the unit of local government may request the submission by the Management Board of the local government unit additional explanations relating to the documents referred to in the paragraph. 1 (1) and (2).

CHAPTER VI

Internal audit and coordination of internal audit in public finance sector units

Article 272. [ Internal Audit] 1. The internal audit is an independent and objective activity, the purpose of which is to support the minister of the directing department or the head of the entity in the implementation of the objectives and tasks by the systematic assessment of management control and advisory activities.

2. The assessment referred to in paragraph 2. 1, relates in particular to the adequacy, effectiveness and efficiency of the management control in the department of government or body.

Article 273. [ Internal audit standards applicable to public finance units] 1. The Minister of Finance will determine, in the form of a communication, and announce in the Official Journal of the Minister of Finance the standards of internal audit for entities of the public finance sector, consistent with the universally recognized standards of internal audit.

2. The internal auditor, conducting the internal audit, shall be guided by the indications contained in the standards of internal audit referred to in paragraph. 1.

Article 274. [ Locations of internal audit] 1. The internal audit shall be carried out in:

1) the Chancellery of the Prime Minister;

2) Ministries;

3) provincial offices;

4. customs chambers;

5. Treasury chambers;

6. The Social Insurance Institution, including funds managed by it;

7) the Agricultural Social Insurance Fund, including in funds managed by the President of the Agricultural Social Insurance Fund;

8) the National Health Fund.

2. An internal audit shall also be carried out in:

1) state budget units, if the amount included in the financial plan of the budget unit of revenue or the amount of expenditure exceeded the amount of 40 000 thousand. PLN;

(2) public higher education institutions, where the amount of income or costs covered by the plan has exceeded the amount of 40 000 000. PLN;

3) self-contained public health care facilities which have not been created by the local government units, if the amount included in the financial plan of revenues or costs exceeded the amount of 40,000 thousand. PLN;

4) executive agencies, if the amount included in the financial plan of revenues or costs exceeded the amount of 40 000 thousand. PLN;

(5) State earthen funds, if the amount recognised in the financial plan for revenues or costs exceeded the amount of 40 000 000. PLN.

3. The internal audit shall be carried out in units of local government, if the amount of revenue and income or the amount of expenses and comeback exceeds 40,000 thousand in the budgetary resolution of the territorial self-government unit. PLN.

4. The internal audit shall also be carried out in the units of the public finance sector, the managers of which shall decide to conduct an internal audit.

5. The internal audit shall also be carried out in units in the department indicated by the competent minister of the directing department. The minister shall specify the time limit for the start of internal audit.

6. The provisions of the paragraph. 5 shall apply mutatis mutandis to the units subordinate to the President of the Council of Ministers or supervised by him and the bodies serving the bodies subordinate to or supervised by the President of the Council of Ministers.

7. The managers of the units referred to in paragraph. 2-6, inform the Minister of Finance in writing of the start of internal audit.

Article 275. [ Persons Carrying Out Internal Audit] The internal audit shall carry out:

(1) an internal auditor employed in an entity; or

(2) a service provider not employed in a unit, hereinafter referred to as the "service provider".

Article 276. [ Persons carrying out tasks related to internal audit in the local government unit] In the local government unit the tasks assigned to the manager of an entity related to the internal audit perform respectively: the mayor, the mayor of the city, the president of the board of the local self-government unit.

Article 277. [ Internal audit cells] 1. In the units referred to in art. 274 (1) 1-6, a multi-person or one-person internal audit cell is created, subject to the paragraph. 2 and Article 278. In the case of units of local government, an internal audit function shall be formed at the office of that unit.

2. In the case of State funds, the internal audit cells shall be formed in the budget units serving these funds.

3. The activities of a multi-person internal audit cell shall be headed by an internal auditor, hereinafter referred to as "the Head of the Internal Audit Cell".

4. The internal audit cell employed in a single internal audit cell shall apply mutatis mutandis to the provisions of the law relating to the head of the internal audit cell.

Article 278. [ Admissibility of the conduct of the internal audit by the provider] 1. In the units referred to in art. 274 (1) 2, an internal audit may be carried out by a service provider, if:

1) none of the amounts referred to in Article 274 (1) Paragraphs 1 to 5, do not exceed 100 000 000. , or

2) the entity employs fewer than 200 employees

-subject to paragraph. 2.

2. In units in the department of internal audit may be carried out by the service provider with the consent of the competent minister of the directing department.

3. In the units of local government the internal audit may be carried out by the service provider, if the amount of revenue and income of the local government unit is included in the budget resolution of the local government unit and the amount of expenses and comeback is lower than 100 000 thousand. PLN.

4. The provisions of the paragraph. 2 shall apply mutatis mutandis to subordinate and supervised units and units serving the bodies subordinate to or supervised by the President of the Council of Ministers.

Article 279. [ Entities authorised to conduct an internal audit as a service provider] 1. The service provider referred to in art. 275 (2), may be:

1) a natural person, meeting the conditions laid down in Art. 286;

2) a natural person carrying out an economic activity, meeting the conditions laid down in art. 286;

3) a civil partnership, a public company, a partner company, a limited partnership, a limited partnership or a legal entity that employs an internal audit in a unit of a person fulfilling the conditions set out in the art. 286.

2. The contract concluded by the entity of the public finance sector with the service provider should contain provisions guaranteeing the conduct of internal audit in accordance with the provisions of this Act. The agreement should also lay down the procedure for dealing with documents, including in electronic form, produced for the purposes of internal audit, in order to ensure that they are accessible, protected against unauthorised distribution, damage to the or destruction.

3. Agreement with the service provider referred to in paragraph 3. 2, a unit of public finance sector shall contain for a period of at least a year.

Article 280. [ The parent body of the Head of the Internal Audit Cell] The Head of the Internal Audit Cell shall be directly governed by the Head of the Unit and at the Government Office of the Government, in which the position of the Director General of the Office is established, to the Director General, to the extent specified by separate statutes.

Article 281. [ Conditions for a permissible termination of employment or change of working conditions and the salary of the Head of the Internal Audit Cell] The termination of the employment relationship or the change in the wage and working conditions of the Head of the Internal Audit Office of the Ministry and the units in the department shall not take place without the consent of the relevant audit committee

Article 282. [ Ensuring the conditions for the proper conduct of the internal audit] 1. The Head of the Unit, and in the office of the Government Administration, in which the position of the Director General of the Office is created-the Director General, shall ensure the conditions necessary for independent, objective and effective conduct of internal audit, including ensure the organisational separation of the internal audit cell and the continuity of internal audit in the unit.

2. The internal auditor shall have the right to access the premises of the unit and to inspread all documents, information and data and to other materials related to the functioning of the entity, including those persisted on electronic data carriers, as well as to the preparation of their copies, copies, extracts, statements or printouts, subject to the provisions of statutory secrecy.

3. The employees of the entity shall be obliged to provide information and explanations, as well as to prepare and confirm copies, copies, extracts or statements referred to in paragraph. 2.

Article 283. [ Annual Internal Audit Plan] 1. Internal audit, subject to paragraph. 2, shall be carried out on the basis of an annual internal audit plan, hereinafter referred to as the 'audit plan'.

2. In justified cases, the internal audit shall be carried out outside the audit plan.

3. By the end of the year, the head of the internal audit cell in consultation with the unit manager prepares on the basis of a risk analysis the audit plan for the following year.

4. The Head of the Internal Audit Cell, carrying out the risk analysis, shall take into account in particular the tasks resulting from the business plan, as well as the guidance of the Minister of the Head of the Department, the Audit Committee and the detailed guidelines of the Minister of Finance, referred to in art. 69 par. 4.

5. By the end of January each year the head of the internal audit cell shall prepare a report on the implementation of the audit plan for the previous year.

Article 284. [ The legal nature of the audit plan and the reports on the implementation of the audit plan] 1. The audit plan and the report on the implementation of the audit plan shall constitute, on request, public information within the meaning of the Act of 6 September 2001. access to public information.

2. (lost power).

Article 285. [ Delegation] The Minister of Finance shall determine, by means of a regulation, the detailed manner and mode of internal audit and the transmission of information on the work and the results of the internal audit, in particular:

1) the drawing up and the elements of the audit plan,

2) the way of documenting the course and the results of the internal audit,

3. the preparation and the elements of the results of the internal audit,

4) the preparation and the elements of the report on the implementation of the audit plan and

5) the mode of carrying out the internal audit of the commissioned referred to in Article. 292 para. 1 point 1 and art. 293,

(6) the conduct of the assessment of the conduct of the internal audit referred to in Article 292 para. 1 point 2 and art. 294

-taking into account the universally recognised standards of internal audit.

Article 286. [ Internal Auditor Person Requirements] 1. An internal auditor may be a person who:

1) has the nationality of a Member State of the European Union or another State, whose citizens, on the basis of international agreements or provisions of Community law, have the right to take up employment in the territory of the Republic of Poland;

2) has full capacity for legal acts and enjoys full public rights;

3) she was not punished for a deliberate offense or a deliberate treasury crime;

4) has a higher education;

5) has the following qualifications to carry out an internal audit:

a) one of the certifications: Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA), Association of Chartered Certified Accountants (ACCA), Certified Fraud Examiner (CFE), Certification in Control Self Assessment (CCSA), Certified Financial Services Auditor (CFSA) or Chartered Financial Analyst (CFA), or

(b) submitted, in the years 2003 to 2006, with the result of a positive examination for an internal auditor before the Selection Board appointed by the Minister of Finance, or

(c) the powers of the statutory auditor, or

(d) a two-year internal audit practice and a diploma in the completion of postgraduate studies in the field of internal audit issued by an organisational unit which, on the date of the diploma, was entitled, in accordance with separate by law, to confer the degree of scientific or legal sciences in science.

2. For the practice of internal audit referred to in paragraph. 1 point 5 (d) shall be considered as documented by the unit manager of the activity, in the working time period of not less than 1/2 FTE, related to:

1) carrying out an internal audit under the supervision of an internal auditor;

2) the implementation by inspectors of the treasury control activities of certification and issuing of the declaration of closure of financial assistance from the funds originating from the European Union, referred to in the Act of 28 September 1991. about the treasury control (Dz. U. of 2011 r. Nr 41, pos. 214, of late. zm.);

3. supervising or carrying out the control activities referred to in the Act of 23 December 1994. of the Supreme Chamber of Control (Dz. U. 2012 r. items 82, 1529 and 1544).

Article 287. [ Authorisation to conduct an internal audit] 1. To conduct internal audit in the local government unit, including in its organizational units, internal auditor employed in the office of the local government unit authorizes respectively: the mayor, the mayor, the president the city, the chairman of the management board of the local government unit.

2. Where an internal audit is necessary to carry out operations in other units in the department, the minister of the department may authorize an internal auditor employed in the ministry to make them.

3. Where an internal audit is necessary to carry out an activity in a subsidiary or supervised unit, the head of the parent or supervisory body may authorise the internal auditor employed in that unit to them Done.

4. Where an internal audit is necessary to carry out operations in organizational units constituting the auxiliary apparatus of the managers of the complex services, inspection and provincial guards, the voivodship may authorise the auditor internal employed in the provincial office to make them.

5. Rules of Art. 282 (1) 2 and 3 shall apply mutatis mutandis.

Article 288. [ Audit Committee] 1. The Minister of the Division shall appoint, by way of ordinance, the audit committee.

2. The provision of the paragraph. 1 shall not apply to government departments in which there are no units in the department.

3. A joint audit committee may be set up for the departments of government administration led by one minister.

4. The purpose of the audit committee shall be the advice provided to the minister directing the department in ensuring the functioning of adequate, effective and effective management control and effective internal audit.

Article 289. [ Audit Committee tasks] 1. The tasks of the audit committee shall be in particular:

1) signaling significant risks;

2. to signal significant weaknesses in the management control and to suggest improvements to the management control;

3) setting priorities for the annual and strategic internal audit plans;

4) a review of the relevant results of the internal audit and monitoring of their implementation;

5) a review of the reports on the implementation of the internal audit plan and the assessment of the management control;

6) monitor the effectiveness of internal audit work, including reviewing internal and external evaluations of internal audit work assessments;

7) consent to the termination of the employment relationship and to change the conditions of pay and work of internal audit cells managers.

2. By the end of February each year the audit committee shall report on the performance of the tasks in the previous year, including in particular the tasks referred to in paragraph. 1, minister to the directing department and the Minister of Finance. The report on the implementation of the tasks shall be published in the Public Information Bulletin.

Article 290. [ Composition of the audit committee] 1. The audit committee shall consist of not less than 3 members, including:

1) indicated by the Minister to the rank of the Registrar or the undersecretary of state as the chairman of the committee;

2) at least 2 persons, not being employees of the Ministry or units in the department, hereinafter referred to as "independent members".

2. The independent members shall carry out their duties for remuneration.

3. The organization and working mode of the audit committee shall determine the rules of procedure given by the Minister, upon the request of the Chairman of the Committee.

4. The Minister of Finance will determine, by means of a regulation:

1) the necessary qualifications of independent members,

2) how to determine the remuneration of independent members,

3) requirements to be fulfilled by the Rules of Procedure of the Audit Committee

-with a view to ensuring a fair identification and assessment of risks, the work of internal audit in the departments of the government administration and the smooth functioning of the audit committee.

Article 291. [ The tasks of the audit cell created in the ministry] 1. An internal audit cell created in the Ministry:

1) collect audit plans, reports on execution of plans and other, necessary for the audit committee, information from units in the department;

2) prepare pooled information on the significant risks and weaknesses of management control and proposed improvements to management control;

3) provide the organizational support of the audit committee;

4) conducts other activities aimed at supporting the audit committee.

2. The managers of internal audit cells in the other units in the department shall transmit, upon request of the manager of the internal audit cell created in the ministry, the documents and information necessary for carrying out the tasks referred to in the paragraph. 1.

Article 292. [ Tasks of the Minister of Finance regarding the coordination of internal audit in the units of the public finance sector] 1. The tasks of the Minister of Finance for the coordination of internal audit in the units of the public finance sector shall be in particular:

1) commissioning an internal audit, excluding the units referred to in art. 139 (1) 2, as well as local government units;

2) the assessment of the internal audit, excluding the units referred to in art. 139 (1) 2, as well as local government units;

3. the dissemination of the standards referred to in art. 273 (1) 1;

4. issue guidelines;

5) cooperation with national and foreign organizations;

6) cooperation with the audit committees.

2. In order to carry out the tasks referred to in paragraph. 1 (1) and (2):

1) The Minister of Finance may require the head of the entity to submit any materials and documents, subject to the provisions of statutory secrecy laws, as well as the provision of information and explanations;

2. The head of the unit and the head of the internal audit cell shall be obliged to cooperate with the Minister of Finance in determining how to carry out the operations in that unit.

Article 293. [ Request for Internal Audit Auditing by the Inspector General of the Tax Inspectorate] 1. The General Tax Inspectorate may order an internal audit of the measures referred to in art. 5 par. 1 point 2, in the units referred to in Article 274 (1) 1-4, with the exception of the units referred to in Article 139 (1) 2. Article Recipe 292 para. 2 shall apply mutatis mutandis.

2. Internal audit commissioned by the contract referred to in art. 292 para. 1 point 1, may also be carried out on the orders of the Prime Minister.

Article 294. [ Evaluation of internal audit by the Inspector General of the Tax Inspectorate] 1. The General Tax Inspectorate may carry out an internal audit assessment of the measures referred to in art. 5 par. 1 point 2, in the units referred to in Article 274 (1) 1-4, with the exception of the units referred to in Article 139 (1) 2. Article Recipe 292 para. 2 shall apply mutatis mutandis.

2. The assessment referred to in paragraph 2. 1 and Art. 292 para. 1 point 2, may be made at the premises of the entity by the employees of the Ministry of Finance on the basis of the written authorization of the Minister of Finance or General of the Tax Inspectorate.

Article 295. [ Information on the implementation of internal audit tasks for the previous year] 1. Head of the unit referred to in art. 274 (1) 1, 2 and 4-6, excluding local government units, presents the Minister of Finance, by the end of January each year, information on the implementation of the internal audit tasks in the previous year.

2. The head of the unit referred to in art. 274 (1) 1, 2 and 4-6, excluding self-government units and units referred to in art. 139 (1) 2, presents the Minister of Finance, at his request, at any time, information related to the functioning of the management control.

3. The Minister of Finance can determine, in the form of messages, and to announce in the Official Journal of the Minister of Finance the models of information referred to in the paragraph. 1 and 2.

Article 296. [ The presentation of the information and documents relating to the conduct of the internal audit] Head of the audit cell of the internal unit of public finance sector required to conduct internal audit, excluding local government units and entities referred to in art. 139 (1) 2, presents the Minister of Finance, at his request, at all times, information and documents related to the conduct of the internal audit.

CHAPTER VII

Final provision

Article 297. [ Entry into force] The Act shall enter into force within the period and on the terms set out in the Act of 27 August 2009. -Provisions introducing a law on public finances (Dz. U. Nr. 157, pos. 1241, with late. zm.).

[ 1] Article 50 (1) Article 6 (4) in the wording set by Article 6 (4 45 of the Act of 11 February 2016. o State aid in the raising of children (Journal of Laws of the European Union 195). The amendment came into force on 1 April 2016.

[ 2] On the basis of art. 3 of the Act of 10 December 2015. amending the Public Finance Act (Journal of Laws of the Republic of the European Union 2150), art. 112aa par. 1 in the version set by the abovementioned the law applies for the first time to the draft budget law for 2016 and to the 2016 budget law.

On the basis of art. 2. 1 of the Act of 10 December 2015. amending the Public Finance Act (Journal of Laws of the Republic of the European Union 2150), for the calculation of the amount of expenditure referred to in Article 112aa as set out by the abovementioned bill, for the year 2016 is accepted DDn -1 in the amount of 689 654 826 thousand. PLN.

On the basis of art. 2. 2 of the Act of 10 December 2015. amending the Public Finance Act (Journal of Laws of the Republic of the European Union 2150), when calculating the maximum expenditure limit referred to in art. 112aa as set out by the abovementioned bill, for the year 2016 includes the planned costs of the National Health Fund set out in the financial plan of the Fund in force on 1 December 2015.

[ 3] On the basis of art. 3 of the Act of 10 December 2015. amending the Public Finance Act (Journal of Laws of the Republic of the European Union 2150), art. 112aa par. 2 as set out by the above mentioned the law applies for the first time to the draft budget law for 2016 and to the 2016 budget law.

[ 4] On the basis of art. 3 of the Act of 10 December 2015. amending the Public Finance Act (Journal of Laws of the Republic of the European Union 2150), art. 112aa par. 3 as set out by the above mentioned the law applies for the first time to the draft budget law for 2016 and to the 2016 budget law.

[ 5] On the basis of art. 34 of the Act of 5 December 2014. to amend certain laws in connection with the implementation of the Budget Act (Journal of Laws item. 1877), art. 119 (1) Article 1 (2) does not apply to the 2015 budget law, in relation to the Cohesion Policy and the Common Fisheries Policy for the European Union's Financial Perspective 2014-2020, as well as to the revenue and expenditure of the Common Fisheries Policy (CFP). Agricultural policy in 2016 and 2017.

[ 6] On the basis of art. 34 of the Act of 5 December 2014. to amend certain laws in connection with the implementation of the Budget Act (Journal of Laws item. 1877), art. 119 (1) Article 2 (2) does not apply to the 2015 budget law, in relation to the Cohesion Policy and the Common Fisheries Policy for the European Union's Financial Perspective 2014-2020, as well as to the revenue and expenditure of the Common Fisheries Policy (CFP). Agricultural policy in 2016 and 2017.

[ 7] On the basis of art. 34 of the Act of 5 December 2014. to amend certain laws in connection with the implementation of the Budget Act (Journal of Laws item. 1877), art. 121 does not apply to the Budget Law for 2015, in relation to the Cohesion Policy and the Common Fisheries Policy for the European Union's Financial Perspective 2014-2020, as well as to the revenue and expenditure of the Common Fisheries Policy Agricultural policy in 2016 and 2017.

[ 8] On the basis of art. 34 of the Act of 5 December 2014. to amend certain laws in connection with the implementation of the Budget Act (Journal of Laws item. 1877), art. 122 (1) 1 point 2 (a) (b) does not apply to the 2015 Budget Law, in relation to the Cohesion Policy and the Common Fisheries Policy for the European Union's Financial Perspective 2014-2020, as well as to the revenue and expenditure of the Common Fisheries Policy (CFP). Agricultural policy in 2016 and 2017.

[ 9] On the basis of art. 34 of the Act of 5 December 2014. to amend certain laws in connection with the implementation of the Budget Act (Journal of Laws item. 1877), art. 122 (1) 1 point 2 (a) (c) does not apply to the 2015 Budget Law, in relation to the Cohesion Policy and the Common Fisheries Policy for the European Union's Financial Perspective 2014-2020, and to the revenue and expenditure of the Common Fisheries Policy (CFP). Agricultural policy in 2016 and 2017.

[ 10] On the basis of art. 3 of the Act of 10 December 2015. amending the Public Finance Act (Journal of Laws of the Republic of the European Union 2150), art. 142 point 6b as set out by the abovementioned the law applies for the first time to the draft budget law for 2016 and to the 2016 budget law.