Problemy z wdrażaniem budżetu zadaniowego na szczeblu województw
Problems in the process of implementation of performance budgeting at the level of voivodeships

Summary/Abstract: Performance budgeting is a method that uses the information concerning public tasks performance. This method becomes increasingly important when the deficit of public and local governments’ budget expands over the reference value indicated by the Treaty of Maastricht, and when thus the excessive deficit needs to be reduced in a reliable and sustainable way. Poland should do it before 2012. Therefore the capability of performance budgeting becomes a key ability of public administrators in their performance of public tasks (including those working at the level of voivodeships). The identification of problems that its implementation usually encounters is a sine qua non condition of the process of improving performance budgeting implementation. The aim of the article is to make an attempt at identifying such problems at the level of voivodeships.

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