Part V. Questions about Budget and Property of Our Voivodeship, Counties, Cities and Communes

Question 22: How are the public tasks in our Voivodeship financed?

22.1 Public tasks carried out in our Voivodeship are financed from the revenue of commune budgets, county budgets, city budget and the Voivodeship budget.

22.2 Voivodeship authorities guarantee adequate funds for communes, counties and cities to exercise their tasks, striving to increase social cohesion in our Voivodeship, reduce differences in the standard of public services provided to citizens and support communes, counties and cities affected by socio-economic problems, through:

22.2.a. Adoption of local taxes and charges constituting own of the commune, county and city budgets;

22.2.b. Ensuring participation in the revenues from voivodeship taxes (including personal and corporate income tax), as own revenues of commune, county and city budgets;

22.2.c. Designation of other revenue as own revenue of the commune, county and cities budgets;

22.2.d. Transfer of subsidies from the voivodeship budget;

22.2.e. Respect of the autonomy of communes, counties and cities in the spending of subsidies directly transferred to them from the national budget.

22.3 The Diet and the Voivodeship Senate adopt the budget of our Voivodeship by way of a Voivodeship Resolution. The budgets of communes, counties and cities are passed by resolutions of the legislative bodies of these units.

22.4 The draft budget resolution is presented to the Diet by the Voivodeship Council of Ministers. Without the consent of the Voivodeship Council of Ministers, the Diet may not introduce changes in the draft budget resolution that would reduce revenues or increase expenditure and, at the same time, increasing the voivodeship budget deficit. These provisions shall apply accordingly to councils of communes, counties and cities.

22.5 If a Voivodeship Budgetary Resolution or a resolution on a provisional budget did not come into force on the date of commencement of the fiscal year, the Voivodeship Council of Ministers shall conduct financial management on the basis of the submitted draft resolution. If, within 3 months from the beginning of the fiscal year, no voivodeship budget resolution is adopted, the President of the Republic of Poland may shorten the term of office of the Diet within 14 days. However, in the case of failure to adopt a budget resolution by a commune, county or city within one month from the beginning of the fiscal year, the budget of the commune, county or city is determined by the Voivodeship Chamber of Auditors on the basis of a draft prepared by the Mayor or the County Board of Executives.

22.6 The budget of a commune, county, city or the Voivodeship may not cause the ratio of the total planned cost of debt servicing to the planned revenue exceeds the seven-year average of the ratio of the excess of revenue over expenditure to revenue of a given unit of the subnational government. The Voivodeship Basic Resolution sets out detailed rules for the calculation of the aforementioned ratios and procedures to ensure that they are adhered to.

22.7 Civic budgets form a part of the budgets of our communes, counties, cities and of the Voivodeship.

22.8 An important part of the budget of our Voivodeship is also the Civic Family Budget coming from the funds transferred to our Voivodeship from the national budget’s Child Benefit, for every child in our Voivodeship. The general objective of the funds of the Civic Family Budget is to support families in our Voivodeship in bringing up children. However, the detailed objectives and rules of disbursement of funds from this Budget in a next financial year are based on the results of a Voivodship Electronic Referendum in which citizens of our Voivodeship choose between the current system of distribution of these funds, two alternative proposals presented by the Diet and one alternative proposal presented by the Voivodeship Senate. The Voivodship Electronic Referendum on the Civic Family Budget must take place every year by 30 November, unless the Diet and the Senate of the Voivodeship do not submit alternative proposals for the distribution of funds of the Civic Family Budget.



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