Efektywność wykorzystania wolnych środków w planowaniu budżetowym województw
The Efficiency of Using Unused Funds in a Voivodships Budgetarry Planning

Summary/Abstract: Unused funds as surplus of cash resources in the current account of the local government unit, resulting from settlements of commitments from issued securities, credits and loans from past years pose a meaningful finance resources. The lack of legal regulations defining the duty to use them as source of covering a budgetary deficit or budgetary outlays, leads to accumulation of cash resources and taking inefficient decisions of the local government units concerning the level public debt. In this paper were made to judge the legal regulations of the Public Finance Act and conducted the surveys aim to show the range and directions of using the unused funds in the budgetary planning processbased on the example of the voivodships.

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