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    • DEVELOPMENT EXPENDITURES
      • Development expenditures from EU funds
      • Development expenditures from national funds
    • EXPENDITURE OF GMINAS AND CITIES WITH POWIAT STATUS BUDGETS
    • EXPENDITURE OF POWIATS BUDGETS
    • EXPENDITURE OF VOIVODSHIPS BUDGETS
    • REVENUE AND EXPENDITURE OF LOCAL SELF-GOVERNMENT ENTITIES BUDGETS - INDICATORS
    • REVENUE OF GMINAS AND CITIES WITH POWIAT STATUS BUDGETS
    • REVENUE OF POWIATS BUDGETS
    • REVENUE OF VOIVODSHIPS BUDGETS
    • ARCHIVAL DATA
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Category
PUBLIC FINANCE (K27)
Group
DEVELOPMENT EXPENDITURES (G612)
Subgroup
Development expenditures from EU funds (P3885)
Years
2015-2022
Data accessibility level
Regions (NUTS 2)
Last update
23/07/2024
  • Category description
    Revenue and expenditure of the budgets of local governments units are grouped in accordance with the provisions set forth in the Act on Public Finances, i.e. they are grouped into divisions and chapters - defining types of activity, and into paragraphs - defining types of revenue or expenditure; the presented data, divided into divisions, chapters and paragraphs, were compiled in accordance with the detailed classification of budget revenue and expenditure, specified by the Minister of Finance in subsequent decrees adopted since 1995. For the years 1995-2005 data is presented exact to 1 PLN. The collection does not contain data for 2019 from the Boguszów-Gorce gmina / 0221011 /. This gmina did not prepare and did not submit to the Ministry of Finance data from budget reports after the four quarters of 2019.
  • Group description
    Development expenditure - money spent within the framework of the state development policy by units of the general government sector for the benefit of units not belonging to this sector, leading to positive socio-economic transformations, in particular, increasing competitiveness, productivity, and increasing social and economic cohesion. The qualification of a given expenditure as developmental is based on its connection with the field of state intervention, which at a given stage of socio-economic development is considered key to the implementation of development processes. Therefore, the scope of the concept of development expenditure, from a theoretical point of view, should be considered variable and subject to adaptation to the priorities adopted in a given period of time, set in the strategies that are the basis for conducting development policy. The definition of development expenditure and the classification of development expenditures are conventions reflecting the needs of collecting information useful from the point of view of conducting development policy. Classification of Development Expenditures (DPE) - a systematic division of development expenditures, made using specific rules (including algorithms based on budget classification), which segregates and assigns different types of expenditures to appropriate classes based on the characteristics they meet. The classification of development expenditures is a three-tier classification. The first tier includes the division of development expenditures into groups of expenditures that similarly contribute to the objectives of development policy, the second tier includes the division of development expenditures by public tasks carried out within the framework of development policy, and the third tier includes the division of development expenditures by economic categories. Division by groups and tasks is a hierarchical division, i.e. each group includes a number of tasks that are not found in other groups. Division by economic categories is made on the basis of a different criterion, so that expenditures belonging to a certain economic category can be covered by many different tasks and different groups. The algorithms developed for the KWR are based on budget classification. This means that changes in budget classification entail changes in the KWR. Determination of the amount of development expenditures in individual units of the KWR division in year n is based on the version of the KWR adopted at the end of year n. Since the KWR covers expenditures of all units included in the S.13 sector, and the subjective scope of this sector is revised annually, determination of the amount of development expenditures in year n is based on the scope of the S.13 sector as of December 31 of year n.
    Methodology available on the CSO website HERE
  • Subgroup description
    Expenditures financed with funds from the EU budget or constituting national co-financing, not classified under other economic categories - this category includes those expenditures that are not included in other categories of development expenditures, but are financed with funds from the EU budget allocated to the implementation of cohesion policy or constitute national co-financing of such funds; the occurrence of this category, as well as the analogous task and group of development expenditures, is a consequence of the assumption that all expenditures on cohesion policy should be included in the Classification of Development Expenditures.