| Funds from the state budget or other funds to co-finance EU programs and projects | Funds from the state budget or other funds to co-finance EU programs and projects |
| Payments from the budget of European funds | According to art. 101 par. 1 of the Act of 27 August 2009 "Provisions introducing the Act on Public Finance (Journal of Laws No. 157, item 1241, as amended)" on January 1, 2010, a provision was introduced, according to which Bank Gospodarstwa Krajowego takes over payments resulting from co-financing agreements and decisions on co-financing of projects implemented under the operational program on the basis of a decision or co-financing agreement concluded between the beneficiary and the managing authority, intermediate body or implementing institution. Nevertheless, the amendment of the Ordinance of the Minister of Finance of March 2, 2010 on the detailed classification of revenues, expenses, revenues and outlays and funds from foreign sources, in Annex 3, in the description to the fourth paragraph of the paragraph, with the number 7 introduced only on 1 January 2011, the text "7 Payments in the scope of the budget of European funds". The above provision, with the worded description to the fourth digit of the paragraph, number 7, was applicable, for the first time, to the preparation of draft budgetary resolutions of local government units for 2011. |