Ewaluacja w działalności jednostki samorządu terytorialnego
Evaluation in activity of local government units

Summary/Abstract: The following article is aimed to identify solutions to improve the activity by local government units . Limited budgets for ongoing operations should be spent in the most efficient way. Improvement activities should take place on the basis of feedback to eliminate the effects of negative decisions in the past in order to eliminate errors in the future. In the case of local government units that have implemented performance budgeting procedure the implemented evaluation is an element supporting the improvement. The author proposes a model to implement the evaluation as a multi-step methods to improve efficiency. The subject to an effective evaluation is to provide detailed information derived from the accounting system especially internal management reporting. The evaluation should be performed at a high frequency in order to prompt the correction of improperly adopted efficiency measures and other factors.

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