{
  "id-zmienna": 1180,
  "nazwa": "Expenditure of powiats budgets",
  "nazwa-skrocona": "Expenditure of powiats budgets",
  "tagi": [
    {
      "id-tag": 172,
      "nazwa-tag": "LGU"
    },
    {
      "id-tag": 173,
      "nazwa-tag": "local government units"
    },
    {
      "id-tag": 174,
      "nazwa-tag": "public finance"
    },
    {
      "id-tag": 175,
      "nazwa-tag": "public finance sector"
    },
    {
      "id-tag": 177,
      "nazwa-tag": "expenditure of LGU"
    },
    {
      "id-tag": 6852,
      "nazwa-tag": "LGUs' budget"
    },
    {
      "id-tag": 6853,
      "nazwa-tag": "budgetary classification"
    },
    {
      "id-tag": 6893,
      "nazwa-tag": "budgetary divisions"
    }
  ],
  "pojecia": [
    {
      "id-pojecie": 931,
      "nazwa-pojecie": "Budget of local government",
      "definicja": "It's annual plan of: revenues, expenditures, incomes and outgoings of the local entity. It is resolved on the financial year. Financial year is the calendar year. Budget Resolution is the basis for the financial management of local government units for the year. Budget Resolution is made up of: 1) the budget of local government unit; 2) annexes. The annexes to the budget resolution include: 1) a statement of the amounts of subsidies from the budget of local government unit; 2) The plan of revenues of the income account of entities referred to in article 223 item 1, and expenditures financed by them; 3) plans for local incomes and expenses of local government budgetary establishments. ",
      "data-poczatku-pojecie": "2010-01-01",
      "data-konca-pojecie": "9999-12-31"
    },
    {
      "id-pojecie": 4493,
      "nazwa-pojecie": "Expenditures of budgets of local government units",
      "definicja": "<p>Consist of current expenditures and property expenditures. By the current expenditures of the budget of the local government unit are meant the budgetary expenditures not being property expenditures. Among current expenditures stands out in particular: expenditures of budgetary units for wages and salaries and related to them expenditures and for the statutory activity of these units; grants for current tasks; benefits for natural persons; payments for guarantees granted by the local government unit, due for repayment in a given year; the local government unit's debt servicing; expenditures for programmes financed with a participation of the funds referred to in art. 5 pra. 1 point 2 and 3 of the Public Finance Act, in the part related to the realization of local government unit's tasks. Property expenditures include expenditures for: investments and investment purchases, of which for programmes financed with a participation of the funds referred to in art. 5 pra. 1 point 2 and 3 of the Public Finance Act, in the part related to the realization of local government unit's tasks; a purchase and subscription of stocks and shares; a contribution to commercial law companies.</p>",
      "data-poczatku-pojecie": "2010-01-01",
      "data-konca-pojecie": "9999-12-31"
    }
  ],
  "wyjasnienia-metodologiczne": {
    "notki": [
      {
        "id-notka": 471,
        "opis": "<p>\n\tIn data presented by divisions of the budget classification, since 2017, a new item called Family have been added, which was created in connection with the introduction of the social benefit “The Family 500 plus”. To this division were transferred some chapters from divisions Social assistance, Other tasks in the field of social policy and Compulsory social security.</p>\n"
      },
      {
        "id-notka": 472,
        "opis": "<p>\n\tData presented by divisions of the budget classification for 2008, are not consistent with the data published by the Ministry of Finance as a result of amounts shifted between divisions Agriculture and hunting, and Forestry as well as Public administration, and Public safety and fire protection for gminas revenues.</p>\n"
      },
      {
        "id-notka": 473,
        "opis": "<p>\n\tAccording to the budget classification, in 2010, the division Physical Education was called Physical education and Sport.</p>\n"
      },
      {
        "id-notka": 474,
        "opis": "<p>\n\tIn data presented by types of expenditure, in 2010, the item Grants for local government budgetary establishments also includes grants for subsidiary units and appropriated funds.</p>\n"
      }
    ]
  },
  "przekroje": [
    {
      "id-przekroj": 1065,
      "nazwa-przekroj": "Poland, voivodships, powiats; Types of LGUs' budgets expenditure",
      "szereg-czasowy": "2010 - 2025",
      "id-czestotliwosc": 1,
      "nazwa-czestotliwosc": "Year",
      "aktualizacja-ostatnia": "2026-09-30"
    },
    {
      "id-przekroj": 1111,
      "nazwa-przekroj": "Poland, voivodships, powiats; Expenditure of LGUs' budgets by divisions",
      "szereg-czasowy": "2010 - 2025",
      "id-czestotliwosc": 1,
      "nazwa-czestotliwosc": "Year",
      "aktualizacja-ostatnia": "2026-09-30"
    }
  ],
  "zestawy": [
    {
      "id-zestaw": 733,
      "symbol-zestaw": "BeSTi@",
      "nazwa-zestaw": "Information system for the budgetary management of local self-government entities",
      "id-gestor": 70,
      "nazwa-gestor": "Ministry of Finance"
    }
  ],
  "badania": [
    {
      "id-badanie": 250,
      "symbol-badanie": "1.65.11",
      "temat-badanie": "Budgets of local government units"
    }
  ],
  "akty-prawne": [
    {
      "id-akt": 34,
      "tytul-akt": "Act of 5 June 1998 on Powiat Local Government",
      "adres-publikacyjny": "(Dz. U. z 2024 r. poz. 107)"
    },
    {
      "id-akt": 140,
      "tytul-akt": "Act of 27 August 2009 on the Public Finance",
      "adres-publikacyjny": "(Dz. U. z 2025 r. poz. 1483, z późn. zm.)"
    },
    {
      "id-akt": 1386,
      "tytul-akt": "Regulation of the Minister of Development and Finance of 9 January 2018 on budgetary reporting",
      "adres-publikacyjny": "(Dz. U. z 2020 r. poz. 1564)"
    }
  ],
  "jednostki": [
    {
      "id-jednostka": 235,
      "nazwa-jednostki": "National Accounts Department"
    }
  ]
}