Czy budżet powiatu w świetle nowej ustawy o fi nansach publicznych można określić mianem budżetu zadaniowego?
Can district budget be named task-based budget in view of the statue of public finances?

Summary/Abstract: The nature of the task-based budget lies in administration of public finances through concrete, prioritized aims towards carefully planned goals evaluated by an established measure system. The paper describes the trials undertaken to test whether, in view of the regulations by law in force, it would be possible to administer district budget by the method of task-based budget. The results of the research show that in the financial system of district units the legislator does not anticipate the obligation of expenditure planning in accordance with the task-based system. However, some elements of task-based planning may be present. It refers, for example, to long-term financial prognosis or financial reports. Summing up, it seems that district budget does not meet the expectations of task-based budget. Introduction of the long-term financial prognosis has to be perceived as the first step towards introduction of task-based planning institution in the economy of territorial units.

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