Sprawozdania budżetowe jako element zarządzania finansami w jednostce samorządu terytorialnego
Budgetary reports is a element of financial management by territorial self-government unit

Summary/Abstract: Budgetary reporting can be referred to as the key source of information about the execution of local self-government budgets and their compliance with the effective law, which makes it an essential tool in public finance management. Individual budgetary reports are also the basic database for reports on budget execution, which are the main documents for the legitimisation of activities carried out by bodies responsible for budget execution, i.e. management body of local self-government undertakings for self-governmental budget. The study focuses predominantly on the kinds, purposes and functions of budgetary reports, and also superior principles of their preparing.

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