Środki ministerstw w budżetowaniu zadaniowym

Podsektor rządowy od wielu lat wykorzystuje narzędzia, które wspierają procesy zarządzania i gospodarowania środkami publicznymi, w tym budżet zadaniowy oraz kontrolę zarządczą. W artykule podjęto próbę oceny zadaniowego planu wydatków z punktu widzenia ich konsolidacji w ramach zadań oraz biorąc pod uwagę strukturę wydatków poszczególnych dysponentów zgodnie z przepisami art. 124 ustawy o finansach publicznych. Zagadnienia te mają istotne znaczenie dla jasności i transparentności tak skonstruowanego planu wydatków.

ABSTRACT

Resources of Ministries in Performance Budgeting – Public Funds Management

The objective of the article is to assess the consolidated expenditure plan in performance budgeting in the government sub-sector according to the criteria of the centres of responsibility for pro-effective management, and according to the criterion of economic expenditure groups of individual budget parts. In the introduction, the output of the economic and legal sciences has been discussed, of importance to improving the tools for modern management of public tasks. Strong links have been indicated between performance budgeting and internal control. The significance of human capital for effective public tasks management has been emphasised. A postulate has been formulated to assign objectives, expenditures and measurements with the main administrators who manage public tasks. On the basis of the expenditure structure of two ministries – in accordance with Article 124 of the law on public finance – namely the Ministry of the Interior and Administration and the Ministry of Science and Higher Education, two different opportunities have been presented as for using performance budgeting instruments. The article employs the desk research method and descriptive statistics.  

Key words: central budget, performance budget, management in public sector