KIERUNKI EWOLUCJI PLANOWANIA BUDŻETOWEGO W JEDNOSTKACH SAMORZĄDU TERYTORIALNEGO. POWIĄZANIA PLANOWANIA STRATEGICZNEGO Z WIELOLETNIM PLANOWANIEM FINANSOWYM
DIRECTIONS OF THE EVOLUTION OF BUDGET PLANNING IN LOCAL GOVERNMENT UNITS. RELATIONSHIPS BETWEEN STRATEGIC PLANNING AND LONG-TERM FINANCIAL PLANNING

Summary/Abstract: The way of managing and changing territorial self-government units in the field of the budget planning process, especially the planning horizon, was examined. The study is about the largest self-government unit in Poland, i.e. the capital city of Warsaw. The results of a review of the internal regulation and implemented solutions from 2008-2017 indicate that the local financial policy evolves. It is modifying the planning process and documents, which originally applied only to the annual budget, towards multiannual budgets in the form of long-term financial forecast (WPF) in both; the budgetary classification and activity based configurations. The process of increasing efficiency and effectiveness in the planning and spending of public funds may be complemented by the proposed mechanism which links the objectives and tasks specified in the local government strategy with the directions of expenditure specified in the WPF and the annual budget.

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