UWARUNKOWANIA RACJONALNOŚCI W GOSPODAROWANIU ŚRODKAMI PUBLICZNYMI W JEDNOSTKACH SAMORZĄDU TERYTORIALNEGO
CONDITIONS FOR RATIONALITY IN THE MANAGEMENT OF PUBLIC FUNDS IN LOCAL GOVERNMENTS UNITS

Summary/Abstract: The aim of the article is to indicate the importance of rationality and the possibility of implementing controlling instruments, including performance budgeting as a tool supporting effective operation. In order to achieve the goal, the literature on the subject was reviewed, and interview and observation methods were also used. The current budgeting procedure does not allow for a precise valuation of costs and an assessment of the effectiveness and efficiency of the public funds spent. Therefore, it is necessary to implement performance budgeting supported by controlling instruments.

• Details
• Contents