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budgetaryunit
B
BUDGETARYSURPLUS–apositivedifferencebetweenincomeandbudget-
aryexpenses.Thenegativedifferencebetweenincomeandbudgetaryexpenses
istheBUDGETDEFICIT.Thesizeoftheb.s.(b.d.)isdeterminedannually
inthebudgetact(inthecaseofthestatebudget)orinthebudgetresolution
(inthecaseofthebudgetoflocal-governmentunits).ThePublicFinanceAct
definesthesurplus/deficitof:1.publicfinancesector–apositivedifference
betweenpublicincomesandpublicexpenses,determinedforthesettlement
period;2.thestatebudget–apositivedifferencebetweenincomesandexpenses
ofthestatebudget;3.thebudgetofEuropeanfunds–apositivedifference
betweenincomeandexpensesoftheEuropeanfundsbudget;4.budgetofthe
local-governmentunit–apositivedifferencebetweenincomesandexpensesof
thebudgetofthelocal-governmentunit.Inthecaseofthebudgetoflocal-gov-
ernmentunits,theoperating(current)surpluscanbeadditionallydefinedas
apositivedifferencebetweencurrentincomesandcurrentexpenses.Pursuant
tothePublicFinanceAct,thedecision-makingbodyofalocal-governmentunit
cannotadoptabudgetinwhichtheplannedcurrentexpensesarehigherthan
theplannedcurrentincomeincreasedbytheb.s.fromthepreviousyearsand
freefundsascashsurplusesonthecurrentaccountofthebudgetofalocal-gov-
ernmentunit,resultingfromsettlementsofissuedsecurities,creditsandloans
frompreviousyears.Asarule,local-governmentunitsshouldthereforeshowan
operatingsurplus.B.s.frompreviousyearsmaybeusedtofinanceloanneedsor
budgetexpenses.[T
.Strąk]
Literature:T
.Lubińska,Budżetafinansepubliczne[Budgetandpublicfinances],
Warszawa2010■S.Owsiak,Finansepubliczne.Współczesneujęcie[Publicfinances.Con-
temporaryperspective],Warszawa2017■T
.Uryszek,Długskarbupaństwajakoźródło
finansowaniadeficytubudżetowego[ThedebtoftheStateTreasuryasasourceoffinanc-
ingthebudgetdeficit],Warszawa2010.
BUDGETARYUNIT–typical,traditionalorganisationalformofthepublic
financesector.B.u.areappointedbymeansoflawsorinternalactsofentities
formingtheseunits.Inbothcases,thebasisfortheirfunctioningisthestat-
ute.Creation,andalsomergerandliquidationofb.u.atthecentrallevel,is
theresponsibilityofministers,headsofcentraloffices,voivodesandotherbod-
iesactingonthebasisofseparatelaws(inthecaseofstateb.u.).However,
inthelocalgovernmentsub-sector,b.u.arecreated,mergedandliquidated
bydecision-makingbodiesoflocal-governmentunits(municipalities,coun-
ties,voivodships).B.u.donothavelegalpersonality,theyactonbehalfofand
forthebenefitoftheStateTreasuryorrelevantlocal-governmentunits.Inthe
formofb.u.alloffices(e.g.,ministries,centraloffices,municipaloffices,county
starostoffices,marshaloffices,labouroffices)arefunctioning,aswellasmany
otherorganisationalunits,suchasschools,socialwelfarecentres,orphanages,
penitentiaries,regionalauditchambers.B.u.conductfinancialmanagementon
thebasisoffinancialplans(incomeandexpensesplans),performing–asarule
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