SPRAWOZDAWCZOŚĆ SAMORZĄDÓW W ZAKRESIE WYDATKÓW I DOKONAŃ EDUKACYJNYCH
LOCAL GOVERNMENT UNITS’ REPORTING ON EDUCATIONAL EXPENDITURE AND ACHIEVEMENTS

Summary/Abstract: The aim of the article is to assess the information content of reports of local government units (LGU) concerning expenditure for educational purposes and achievements in this field. The study covers reports on the implementation of LGU educational tasks for school years as well as descriptive annual reports on the budget in the field of education. The author has prepared case studies for three selected Polish cities (Gdańsk, Kraków and Szczecin) based on the analysis of empirical data from the abovementioned reports for the school years 2014/2015-2016/2017 and for the fiscal years 2014-2016. The results indicate a diversified information capacity of the analyzed reports in the area of budget expenditure and educational achievements. The author postulates to give the discussed reporting a more managerial character by increasing the use of information published there as a support for the LGU decisions in the process of education management.

• Details
• Contents