{
  "id-zmienna": 1183,
  "nazwa": "Budgets result of local government units - in total (Surplus/Deficit)",
  "nazwa-skrocona": "Budgets result of LGUs",
  "tagi": [
    {
      "id-tag": 172,
      "nazwa-tag": "LGU"
    },
    {
      "id-tag": 174,
      "nazwa-tag": "public finance"
    },
    {
      "id-tag": 175,
      "nazwa-tag": "public finance sector"
    },
    {
      "id-tag": 176,
      "nazwa-tag": "revenues of JST"
    },
    {
      "id-tag": 177,
      "nazwa-tag": "expenditure of LGU"
    },
    {
      "id-tag": 6852,
      "nazwa-tag": "LGUs' budget"
    }
  ],
  "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": 4494,
      "nazwa-pojecie": "The result of budgets of local government units",
      "definicja": "<p>The positive or the negative difference between incomes and expenditures of the budget of the local government unit, settled for an accounting period, constituting respectively the surplus of the budget of the local government unit or the deficit of the budget of the local government unit.</p>",
      "data-poczatku-pojecie": "2010-01-01",
      "data-konca-pojecie": "9999-12-31"
    }
  ],
  "wyjasnienia-metodologiczne": {
    "notki": []
  },
  "przekroje": [
    {
      "id-przekroj": 16,
      "nazwa-przekroj": "Poland",
      "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": 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"
    }
  ]
}