Ocena wieloletniego planu finansowego miast na prawach powiatu województwa śląskiego
Eevaluation of the Multi-annual Financial Plan of Cities With Powiat Status of the Silesian Voivodship

Summary/Abstract: Purpose – The article presents selected aspects of implementation of multi-annual financial forecast in the process of financial management of local government units. The aim of the article is to assess thereality of multi-annual financial plans based on the example of cities with the powiat status of the Silesian voivodship. Discussion of the issues of this paper presents the selected relationships between the values in theWPF document. Their presentation combined with empirical examples show WPF management capabilities and could be a prelude to a wider discussion on the multiannual financial planning of local government units. Design/methodology/approach – An ex-post analysis of the realities of the projected and realized revenues, expenditures and financial results of the budget in 2013–2015. Findings – Cities with powiats status in Silesian voivodship were characterized by a large error in the multiannual financial forecasting in the years 2013–2015. They more accurately estimated current revenues andexpenditures, compared to property revenues and expenditures. This resulted in a wrong estimation of the financial result of the budget in the years 2013–2015. Originality/value – Own empirical research on the feasibility of preparing a multi-annual financial forecast on the example of cities with the powiat status of the Silesian voivodship.

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