OCCURRENCE OF ACTIVITY-BASED BUDGETS IN COMMUNES AND TOWNS WITH THE RIGHTS OF POVIATS IN ZACHODNIOPOMORSKIE VOIVODESHIP

Abstract

Abstract: This paper presents to what extent the communes and towns with the rights of poviats in Zachodniopomorskie Voivodeship have developed structures and procedures allowing them to implement activity-based budgets. The paper singles out local government entities which run activity-based budgets and entities which have declared the intention of implementing activity-based budgets. Reasons for sporadic occurrence of activity-based budgets in communes and towns with the rights of poviats in Zachodniopomorskie Voivodeship are presented as well. Moreover, listed are the institutions whose assistance local government entities are planning to use while implementing activity-based budgets. The paper also presents demand for information concerning activity-based budgets in communes which are planning to implement that kind of budgeting.