Istota związku uchwały w sprawie wieloletniej prognozy finansowej z uchwałą budżetową jednostki samorządu terytorialnego – aspekty formalnoprawne i materialnoprawne
The Relation Between the Long-term Financial Forecast and the Budget Act of Local Government Units – Formal and Substantive Aspects

Summary/Abstract: The relation between the two separate acts, that is the Long-Term Financial Forecast and the Budget Act was shaped by the provisions of the Public Finance Act of 27 August 2009. The formal relation has become more stable reflecting mostly the scope of competence granted to local (executive and decision- -making) government units. However, the substantive relation between the two acts is less durable since relatively frequent amendments to budget acts necessitate the need to update the content of long-term financial forecasts to comply with the statutory obligation to achieve adequate correlation between the acts. The provisions adopted have, in practice, an effect unintended by the legislator, which is the supremacy of the budget act, in substantive terms, over the act on long-term financial forecast.

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