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Bbudget’sexpendituresoflocal-governmentunits
–theiractivityfreeofcharge.Theyaresettledwiththeappropriatebudgetusing
thegrossmethod.Thismeansthatallexpensesoftheb.u.arecoveredbythe
statebudgetorbudgetsofrelevantlocal-governmentunits,andanyincome
obtainedbyb.u.isdischargedtotheproperbudget.Asaresult,b.u.implement
theprincipleofcompletenessofpublicfinances,accordingtowhichallincomes
andexpensesofthestateandlocal-governmentunitsshouldbeincludedin
thebudget.Ontheotherhand,theobligationtoreturnthesavedfundstothe
budgetmakesthisformoforganisationnoteconomicallyefficient.Thelegal
formofmanagingthepropertybyb.u.istheso-calledpermanentmanagement.
Aspartofthepermanentmanagement,theb.u.areentitledtouserealestate
inordertocarryoutthetasksassignedtothem,userealestateforconstruction
purposes,aswellasusethepropertiesforletting,leasingandlending.Perma-
nentmanagementisestablishedbymakinganadministrativedecision,foradefi-
niteorindefiniteperiod.[R.Cieślak]
Literature:Finansepubliczneiprawofinansowe[Publicfinancesandfinanciallaw],ed.
C.Kosikowski,E.Ruśkowski,Warszawa2003■Z.Ofiarski,Prawofinansowe[Finan-
ciallaw],Warszawa2010■Ustawaofinansachpublicznych.Ustawaoodpowiedzialno-
ścizanaruszeniedyscyplinyfinansówpublicznych.Komentarz[ThePublicFinanceAct.
Actonliabilityforviolationofpublicfinancediscipline.Acommentary],ed.W
.Misiąg,
Warszawa2017.
BUDGET’SEXPENDITURESOFLOCAL-GOVERNMENTUNITS–expenses
ofpublicfundsoflocal-governmentunitsintendedforrepaymentofreceivedloans
andcredits,redemptionofsecurities,loansgrantedandotherfinancialoperations
relatedtopublicdebtandliquiditymanagement.Thesourcesofb.e.aremainly
budgetrevenues.Theeconomiccriterionfordistinguishingthee.isthesourceof
theirfinancing(i.e.revenues,notincome)andinthecaseofgrantedrepayable
loans,theircharacter.B.e.arecloselyrelatedtothecategoryofdebtoflocal-gov-
ernmentunits,theyareintendedprimarilyfortherepaymentofdebtandother
financialoperationsrelatedtodebtmanagement.Thesumofbudgetexpenses
andexpendituresconstitutesthepublicexpenses.Thepermissibleamountofb.e.
ofthelocal-governmentunitsandtheirplanareincludedinthebudgetresolution,
whichdefinestheirimpassablelimitforthefinancialyear.Local-governmentunits
planb.e.alsointhelong-termperspectiveinthe→Long-termFinancialForecast.
(→budget’srevenueoflocal-governmentunits)[T
.Strąk]
Literature:S.Owsiak,Finansepubliczne.Współczesneujęcie[Publicfinances.Contem-
poraryperspective],Warszawa2017■Systemprawafinansowego[Thesystemofpublic
finances],vol.II,Prawofinansowesektorafinansówpublicznych[Financiallawofthepub-
licfinancesector],ed.E.Ruśkowski,Warszawa2010.
BUDGET’SREVENUEOFLOCAL-GOVERNMENTUNITS–publicfunds
includedinthebudgetofalocal-governmentunitfromthesaleofsecurities,
fromtheprivatizationofpropertyoflocal-governmentunits,fromrepayment
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