User Manual`s in English

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User Manual`s in English
Poland
Government Expenditure Database
User’s Manual
The World Bank
December 2013
1
Contents
I.
About BOOST ................................................................................................................... 2
II.
Poland Budget Structure .................................................................................................. 4
III.
Database Organization ..................................................................................................... 6
IV.
How to Use BOOST ........................................................................................................ 10
V.
Glossary ........................................................................................................................... 14
Appendix. Budget Classification Codes .....................................Error! Bookmark not defined.15
The World Bank
2
I.
About BOOST
A core function of any government involves collecting and disbursing public funds and
maintaining records of such expenditures. Budget execution systems vary greatly in terms of
their organization, transparency, accuracy, and level of detail. For researchers, the ability to
easily access and analyze public expenditure data is key to providing thorough and timely advice
to policymakers and relevant stakeholders. For government officials, rapid access to budget
execution data in an easy-to use format is essential for better decision-making and increasing
analytical capacity within ministries.
The purpose of the BOOST project is to enhance the transparency and efficiency of public
spending across the globe by improving access to government expenditure data and linking
spending to relevant results. As of December 2013, the BOOST team has collected and
processed detailed government expenditure data from more than a dozen countries across the
Europe and Central Asia region, creating easy-to-use databases that have been employed by
World Bank researchers on a variety of projects.
In Poland, the BOOST government expenditure database has been constructed using the data
available on Poland’s Ministry of Finance’s website.This manual describes the resulting database
and provides the information necessary to analyze Poland’s public expenditures.
This document is organized into the following sections:
Part II outlines the Polish budget structure;
Part III presents the organization of the database;
Part IV provides examples of how to use BOOST through the Excel PivotTable interface;
The Appendix contains the budget classification codes used in the BOOST.
The BOOST team would like to thank the growing BOOST user community of researchers and
policymakers who continue to provide useful feedback as this project continues to grow and
improve. We hope that this tool is helpful in opening new avenues for analysis and providing
answers to important questions about the efficiency, equity, and effectiveness of government
spending.
For help with issues that are not addressed here, please contact the ECA BOOST team (by email
at [email protected]).
3
The Poland BOOST at a Glance
Country
Poland
Period
2004-2012
Coverage
Administrative
classification
Functional
classification
Economic
classification
Program
1
Level of government
Central and Local
Extrabudgetary units/entities
and Social security funds
Sectors
No1
Central
 Central government institutions
 Subordinated budget organizations
Local
COFOG-compatible
 Provinces (16 units)
 Counties and cities with county status
(379 units)
 Communes (2489 units)
No
Subfunctions
Available, 1 level
GFS-compatible
No
Subcategories
Available, 1 level
All
No
This version, version 1.2, of the Poland BOOST does not include expenditures of extrabudgetary instiutions, which
consist of 3 social protection funds, 11 other extra-budgetary funds, a number of independent state agencies, 300
budgetary establishments and 400 ancillary agencies at the central government level. There are also more than 3000
extra-budgetary funds, including separate environmental funds at each level of local government.
4
II.
Poland Budget Structure
Poland’s national public budget is composed of the following three main parts or sub-sectors, as
shown in Figure 1 below: (i) the Central Government Subsector; (ii) the Local Governments
Subsector and (iii) the Social Security Subsector. The Central Government Subsector
comprises the State Budget and extra-budgetary units/entities at the central government level; the
Local Governments Subsector includes the budgets of territorial government units and extrabudgetary units/entities at the local government level.
Figure 1: Structure of Poland's National Public Budget
General Government Sector
Central Government
Subsector
State Budget
Extra-budgetary
units/entities
Local Governments
Subsector
Social Security
Subsector
Budgets of territorial
government units
Local extra-budgetary
units/entities
Central government and local governments expenditures are classified according to economic,
functional, and administrative classifications listed in the country’s budget classification / Chart
of Accounts (CoA). The budget classification contains two levels of economic classification
(group of paragraphs and paragraphs) and two levels of functional classification (titles and
chapters).
Administratively, central government spending units are classified into top-level public
authorities (such as ministries) and subordinated institutions; meanwhile, at the local government
level, provinces (voivodeship) are further subdivided into counties (powiats), next into
municipalities (gminas) and local government institutions.
In order to accurately account for all expenditures across levels of government, budget
consolidation must be performed by netting out transfers across budgets and budget components.
Unfortunately, the publicly available documentation on the budget consolidation rules in Poland
is insufficient. The current version of the BOOST database contains a transfer filter that attempts
to approximate the official budget consolidation methodology. However, the transfer filter and
5
the respective consolidated budget amounts should be treated with caution. Therefore, it is
advised that users analyze central and local government budgets and expenditures separately.
In addition, this version of the Poland BOOST does not cover extra-budgetary (neither at the
central level, nor at the local level) and Social Security Funds expenditures.
6
III. Database Organization
The BOOST government expenditure database was constructed on the basis of raw treasury data
that was downloaded from the website of Poland’s Ministry of Finance. Data for Central and
Local Government Budgets was exported in XLS and DBF files respectively, covering annual
expenditures from 2004-2012. A sample of the raw data from one such file (containing local
budget expenditures) can be seen in Table 1 below.
Table 1: Raw Data Sample
The BOOST database contains variables that correspond to fields in the treasury data that cover
different types and levels of Poland’s budget classification. Each variable is labeled with a
standard BOOST name that identifies the type of budget classification to which the variable
corresponds—e.g., econ1 corresponds to the first (top) level of the country’s economic budget
classification, func1 corresponds to the first (top) level of the country’s functional budget
classification, and admin4 corresponds to first (top) level of regional administration, the
provinces (“voivodeships”). A complete list of BOOST variables and descriptions can be found
in Table 2 below.
7
Table 2. List of BOOST Variables
BOOST Variable
admin1
admin2
admin3
admin4
admin5
admin6
admin7
admin8
Variable Description
Administrative Classification Variables
Level1: Government Level
Level2 (Central): Budgetary Part
Lavel3 (Central): Budgetary Subpart
Level2 (Local): Voidodeship
Level3 (Local): Country/Powiat
Level4 (Local): Municipality/Gmina
Local Government GUS Code
Type of Local Government
func1
func2
Functional Classification Variables
Level 1: Title
Level 2: Chapter
econ1
econ2
Economic Classification Variables
Level 1: Group of Paragraphs
Level 2: Paragraph
exp_type
year
fin_source
transfer
Other Classification Variables
Expenditure Type
Budget Year
Source of Financing
Intrabudgetary Transfers
approved
adjusted
executed
Budgetary Amounts
Approved Budget (PLN)
Adjusted Budget (PLN)
Executed Budget (PLN)
The Stata version of the database contains eight variables that correspond to different
administrative classifications within the Polish budget. The first level of administrative
classification, admin1, identifies the government level that incurred the expenditure: “Central”
(state budget) and “Local” (local government budgets). The second level of administrative
classification, admin2, specifies central government agencies under which the funds were spent;
admin3 specifies sub-agency spending. The next 3 variables specify three levels of sub-national
government: admin4 specifies spending of voivodships (provinces); admin5 specifies spending
of powiats (counties), and admin6 specifies spending of gminas (municipalities). Finally,
admin7 contains the official seven-digit code of the municipality used by the National Statistical
8
Office (GUS), and admin8 specifies the type of local government under which funds were spent.
A visual representation of the administrative hierarchy can be found in Figure 3 below2.
Figure 2. Hierarchy of Administrative Classification Variables
admin1:
Governmet Level
(Central or Local)
admin4:
Voivodeship
admin2:
Budgetary Part
admin5:
Country/Powiat
admin3:
Budgetary Subpart
admin6:
Municipality/Gmina
admin8:
Type of Local Government
Additionally, the database contains variables that correspond to the two levels of functional
classification (func1 and func2), and two levels of economic classification (econ1 and econ2).
The fin_source variable identifies the source of financing for a particular expenditure and
correspondes to one of the ten budget components described in Figure 1.
The database includes two additional custom variables: exp_type and transfer. The variable
exp_type specifies the type of expenditures contained in a particular line of data, corresponding
to the following frequently used economic spending categories: “Personnel” costs; “Non2
Because of the limited storage capacity of Excel, detailed expenditures at county and municipality levels are
available only in the Stata version of the BOOST. However, aggregate totals at the local level can be still obtained
by using the Excel version (v1.2) of the Poland BOOST.
9
personnel recurrent” costs; “Capital” costs and “Other” if applicable. These categories were
defined in order to facilitate the common analytical uses of such expenditure breakdowns.
The variable transfer when set to “0” excludes intrabudgetary transfers, and when set to “1”
shows intrabudgetary transfers between the central government and local governments. This
variable is useful because it helps prevent double counting and serves as a filter to quickly
perform budget consolidation across levels of government. However, as it was described in the
previous section, this variable should be treated as an approximation and used with caution.
Finally, the database contains three variables that correspond to budget and expenditure amounts
(denominated in nominal zloty, PLN): approved contains the planned/approved budget, adjusted
contains the amended budget, and executed contains the actual expenditure (budget execution)
associated with each line item. Computing deviations across these variables can provide useful
analytical insight on patterns of overspending and underspending in the Polish budget.
10
IV. How to Use BOOST
For ease of use, the BOOST team has developed a standard user interface through which to
access the BOOST government expenditure database with the help of Excel PivotTables.
A PivotTable report is an interactive way to quickly summarize large amounts of data. A
PivotTable report can be used to analyze numerical data in detail and to answer unanticipated
questions about your data. A PivotTable report is especially designed for:

Querying Querying large amounts of data in user-friendly ways.

Subtotaling and aggregating numeric data, summarizing data by categories and
subcategories, and creating custom calculations and formulas.

Expanding and collapsing levels of data to focus your results, and drilling down to details
from the summary data for areas of interest to you.

Moving rows to columns or columns to rows (or “pivoting”) to see different summaries of
the source data.

Filtering, sorting, grouping, and conditionally formatting the most useful and interesting
subset of data to enable you to focus on the information that you want.

Presenting concise, attractive, and annotated online or printed reports.3
PivotTables are straightforward and easy to use and allow for quick, customizable analyses of
large amounts of data. This section presents several examples on how to use the BOOST
PivotTable interface for general and custom reports.4
3
For more information on Excel PivotTables, please consult the help function in Microsoft Excel or this helpful overview of the Microsoft website:
http://office.microsoft.com/en-us/excel-help/overview-of-pivottable-and-pivotchart-reports-HP010177384.aspx.
4
The minimum technical requirements for using the Poland BOOST government expenditure database are as follows: (i) a computer with at least 1 GB of
RAM (2 GB preferred); (ii) Microsoft Excel version 2007 or later (or similar database soft ware that allows loading of fi les with at least one million lines of
data).
11
Example 1: Time Trend Analysis
Figure 3 below presents a simple example of time trend analysis at the macro level. It reports (in
nominal terms) government expenditures from 2004 to 2012, broken down by government level
and top-level functional classification. To generate this PivotTable, admin1 and func1 are placed
in the“Row Labels” box, year in the “Column Labels” box. The values in the body of the
table consist of the sum of the executed variable.
Figure 3. Examining Central and Local Government Expenditures across Years
12
Example 2: Composition Breakdown
Figure 4 below presents a breakdown of 2012 local expenditures by economic category and subcategory for education in Poland. To generate this PivotTable, econ1 and econ2 are placed in the
“Row Labels” box, year in the “Column Labels” box, admin1 (“2 Local Government
Budgets”), and func1 (“801 Education”) variables are used as filters. The values in the body of
the table consist of the sum of the executed variable.
Figure 4. Examining the Composition of Expenditures by Sector
13
Example 3: Geographic Variation
Figure 5 below presents a breakdown of 2012 provincial education expenditures by voivodeship
and expenditure type. To generate this PivotTable, admin4 is placed in the “Row Labels” box,
exp_type in the “Column Labels” box, and year (“2012”) and admin1 (“Local
Government Budgets”), and func1 (“801 Education”) variables are used as filters. The values
in the body of the table consist of the sum of the executed variable.
Figure 5. Examining Sector Expenditures by Type and Voivodeships
14
V. Glossary
BOOST:
A project of the World Bank aimed at enhancing the transparency and efficiency
of public spending across the globe by improving access to government
expenditure data and linking spending to outcomes through rigorous public
expenditure analysis. “BOOST” is not an acronym.
CoA:
Chart of accounts, a universal budget classification used by all central and local
authorities in Poland to report financial information to the State Treasury Service
of Poland. The CoA contains classification codes for economic, functional,
administrative, and other types of budget classification.
MoF:
Ministry of Finance of Poland.
15
Appendix. Budget Classification Codes
This appendix contains codes and descriptions for all variables in the Poland BOOST database,
except admin6 and admin7 (approximately 2,940 unique values), which has been omitted in the
interest of brevity.
BOOST Code
1
2
admin1
1 Central Government Budget
2 Local Government Budgets
BOOST Code
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
admin2
01 Chancellery of the President of the Republic of Poland
02 Chancellery of the Sejm
03 Chancellery of the Senate
04 Supreme Court
05 Supreme Administrative Court
06 Constitutional Tribunal
07 Supreme Audit Office
08 Human Rights Advocate
09 National Radio and Television Council
10 Inspector General for the Protection of Personal Data
11 National Election Comission
12 National Labour Inspectorate
13 Institute of National Remembrance
14 Children's Rights Advocate
15 General courts
16 Chancellery of the Prime Minister
17 Public administration
18 Construction, land management and housing
19 Budget, public finances and financial institutions
20 Economy
21 Maritime affairs
22 Water management
23 European integration
24 Culture and national heritage
25 Physical culture and sport
26 Communication
27 Computerization
28 Science
29 National defense
30 Education and upbringing
31 Labour
32 Agriculture
33 Rural development
34 Regional development
35 Agricultural markets
36 Treasury
16
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
78
79
80
81
82
83
84
85
86
88
37 Justice
38 Higher education
39 Transport
40 Tourism
41 Environment
42 Internal affairs
43 Religious, national and ethnic minorities
44 Social security
45 Foreign affairs and Polish membership in the European Union
46 Health
47 Government Center of Strategic Studies
48 Supervisory Commission for Insurance and Pension Funds
49 Public Procurement Office
50 Energy Regulatory Office
51 Civil Service Office
52 National Judicial Council
53 Office of Competition and Consumer Protection
54 Office of Veterans and Victims of Repression
56 Central Anticorruption Bureau
57 Internal Security Agency
58 Central Statistical Office
59 Foreign Intelligence Agency
60 State Mining Authority
61 Polish Patent Office
62 Fisheries
63 Family affairs
64 Central Office of Measures
65 Polish Committee for Standardization
66 Patients' Rights Advocate
67 Polish Academy of Sciences
68 National Atomic Energy Agency
69 Securities and Exchange Commission
70 Financial Supervision Authority
71 Railway Transport Authority
72 Agricultural Social Insurance Fund
73 Social Insurance Institute
74 Attorney General of the Treasury
75 Government Legislative Center
76 Office of Electronic Communications
78 Foreign debt servicing
79 Domestic debt servicing
80 Regional chambers of accounting
81 General reserve
82 General subventions to local government units
83 Provisions
84 Own resources of the European Union
85 Voivodeships
86 Local government appeals boards
88 General prosecutor organizational units
17
BOOST Code
100
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1501
1502
1503
1504
1505
1506
1507
1508
1509
1510
1511
1512
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
3500
3600
admin3
01.00 Chancellery of the President of the Republic of Poland
02.00 Chancellery of the Sejm
03.00 Chancellery of the Senate
04.00 Supreme Court
05.00 Supreme Administrative Court
06.00 Constitutional Tribunal
07.00 Supreme Audit Office
08.00 Human Rights Advocate
09.00 National Radio and Television Council
10.00 Inspector General for the Protection of Personal Data
11.00 National Election Comission
12.00 National Labour Inspectorate
13.00 Institute of National Remembrance
14.00 Children's Rights Advocate
15.01 Ministry of Justice
15.02 The Court of Appeal in Warsaw
15.03 The Court of Appeal in Katowice
15.04 The Court of Appeal in Gdansk
15.05 The Court of Appeal in Poznan
15.06 The Court of Appeal in Krakow
15.07 The Court of Appeal in Wroclaw
15.08 The Court of Appeal in Lodz
15.09 The Court of Appeal in Rzeszów
15.10 The Court of Appeal in Bialystok
15.11 The Court of Appeal in Lublin
15.12 The Court of Appeal in Szczecin
16.00 Chancellery of the Prime Minister
17.00 Public administration
18.00 Construction, land management and housing
19.00 Budget, public finances and financial institutions
20.00 Economy
21.00 Maritime affairs
22.00 Water management
23.00 European integration
24.00 Culture and national heritage
25.00 Physical culture and sport
26.00 Communication
27.00 Computerization
28.00 Science
29.00 National defense
30.00 Education and upbringing
31.00 Labour
32.00 Agriculture
33.00 Rural development
34.00 Regional development
35.00 Agricultural markets
36.00 Treasury
18
3700
3800
3900
4000
4100
4200
4300
4400
4500
4600
4700
4800
4900
5000
5100
5200
5300
5400
5600
5700
5800
5900
6000
6100
6200
6300
6400
6500
6600
6700
6800
6900
7000
7100
7200
7300
7400
7500
7600
7800
7900
8000
8100
8200
8300
8400
8502
8504
37.00 Justice
38.00 Higher education
39.00 Transport
40.00 Tourism
41.00 Environment
42.00 Internal affairs
43.00 Religious, national and ethnic minorities
44.00 Social security
45.00 Foreign affairs and Polish membership in the European Union
46.00 Health
47.00 Government Center of Strategic Studies
48.00 Supervisory Commission for Insurance and Pension Funds
49.00 Public Procurement Office
50.00 Energy Regulatory Office
51.00 Civil Service Office
52.00 National Judicial Council
53.00 Office of Competition and Consumer Protection
54.00 Office of Veterans and Victims of Repression
56.00 Central Anticorruption Bureau
57.00 Internal Security Agency
58.00 Central Statistical Office
59.00 Foreign Intelligence Agency
60.00 State Mining Authority
61.00 Polish Patent Office
62.00 Fisheries
63.00 Family affairs
64.00 Central Office of Measures
65.00 Polish Committee for Standardization
66.00 Patients' Rights Advocate
67.00 Polish Academy of Sciences
68.00 National Atomic Energy Agency
69.00 Securities and Exchange Commission
70.00 Financial Supervision Authority
71.00 Railway Transport Authority
72.00 Agricultural Social Insurance Fund
73.00 Social Insurance Institute
74.00 Attorney General of the Treasury
75.00 Government Legislative Center
76.00 Office of Electronic Communications
78.00 Foreign debt servicing
79.00 Domestic debt servicing
80.00 Regional chambers of accounting
81.00 General reserve
82.00 General subventions to local government units
83.00 Provisions
84.00 Own resources of the European Union
85.02 Voivodeship Dolnoslaskie
85.04 Voivodeship Kujawsko-pomorskie
19
8506
8508
8510
8512
8514
8516
8518
8520
8522
8524
8526
8528
8530
8532
8601
8603
8605
8607
8609
8611
8613
8615
8617
8619
8621
8623
8625
8627
8629
8631
8633
8635
8637
8639
8641
8643
8645
8647
8649
8651
8653
8655
8657
8659
8661
8663
8665
8667
85.06 Voivodeship Lubelskie
85.08 Voivodeship Lubuskie
85.10 Voivodeship Lódzkie
85.12 Voivodeship Malopolskie
85.14 Voivodeship Mazowieckie
85.16 Voivodeship Opolskie
85.18 Voivodeship Podkarpackie
85.20 Voivodeship Podlaskie
85.22 Voivodeship Pomorskie
85.24 Voivodeship Slaskie
85.26 Voivodeship Swietokrzyskie
85.28 Voivodeship Warminsko-mazurskie
85.30 Voivodeship Wielkopolskie
85.32 Voivodeship Zachodniopomorskie
86.01 Local government appeals board in Warsaw
86.03 Local government appeals board in Biala Podlaska
86.05 Local government appeals board in Bialystok
86.07 Local government appeals board in Bielsko-Biala
86.09 Local government appeals board in Bydgoszcz
86.11 Local government appeals board in Chelm
86.13 Local government appeals board in Ciechanów
86.15 Local government appeals board in Czestochowa
86.17 Local government appeals board in Elblag
86.19 Local government appeals board in Gdansk
86.21 Local government appeals board in Gorzow Wielkopolski
86.23 Local government appeals board in Jelenia Gora
86.25 Local government appeals board in New York
86.27 Local government appeals board in Katowice
86.29 Local government appeals board in Kielce
86.31 Local government appeals board in Konin
86.33 Local government appeals board in Koszalin
86.35 Local government appeals board in Krakow
86.37 Local government appeals board in Krosno
86.39 Local government appeals board in Legnica
86.41 Local government appeals board in Leszno
86.43 Local government appeals board in Lublin
86.45 Local government appeals board in Lomza
86.47 Local government appeals board in Lodz
86.49 Local government appeals board in Nowy Sacz
86.51 Local government appeals board in Olsztyn
86.53 Local government appeals board in Opole
86.55 Local government appeals board in Ostroleka
86.57 Local government appeals board in the Pile
86.59 Local government appeals board in Piotrkow Trybunalski
86.61 Local government appeals board in Plock
86.63 Local government appeals board in Poznan
86.65 Local government appeals board in Przemysl
86.67 Local government appeals board in Radom
20
8669
8671
8673
8675
8677
8679
8681
8683
8685
8687
8689
8691
8693
8695
8697
8800
86.69 Local government appeals board in Rzeszów
86.71 Local government appeals board in Siedlce
86.73 Local government appeals board in Sieradz
86.75 Local government appeals board in Skierniewice
86.77 Local government appeals board in Slupsk
86.79 Local government appeals board in Suwalki
86.81 Local government appeals board in Szczecin
86.83 Local government appeals board in Tarnobrzeg
86.85 Local government appeals board in Tarnów
86.87 Local government appeals board in Torun
86.89 Local government appeals board in Walbrzych
86.91 Local government appeals board in Wloclawek
86.93 Local government appeals board in Wroclaw
86.95 Local government appeals board in Zamosc
86.97 Local government appeals board in Zielona Gora
88.00 General prosecutor organizational units
BOOST Code
2
4
6
8
10
12
14
16
18
20
22
24
26
28
30
32
admin4
02 Voivodeship Dolnoslaskie
04 Voivodeship Kujawsko-pomorskie
06 Voivodeship Lubelskie
08 Voivodeship Lubuskie
10 Voivodeship Lódzkie
12 Voivodeship Malopolskie
14 Voivodeship Mazowieckie
16 Voivodeship Opolskie
18 Voivodeship Podkarpackie
20 Voivodeship Podlaskie
22 Voivodeship Pomorskie
24 Voivodeship Slaskie
26 Voivodeship Swietokrzyskie
28 Voivodeship Warminsko-mazurskie
30 Voivodeship Wielkopolskie
32 Voivodeship Zachodniopomorskie
BOOST Code
200
400
600
800
1000
1200
1400
1600
1800
2000
2200
2400
admin5
02.00 Voivodeship Dolnoslaskie
04.00 Voivodeship Kujawsko-pomorskie
06.00 Voivodeship Lubelskie
08.00 Voivodeship Lubuskie
10.00 Voivodeship Lódzkie
12.00 Voivodeship Malopolskie
14.00 Voivodeship Mazowieckie
16.00 Voivodeship Opolskie
18.00 Voivodeship Podkarpackie
20.00 Voivodeship Podlaskie
22.00 Voivodeship Pomorskie
24.00 Voivodeship Slaskie
21
2600
2800
3000
3200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
261
262
263
264
401
402
403
404
405
406
407
408
409
410
411
412
413
414
26.00 Voivodeship Swietokrzyskie
28.00 Voivodeship Warminsko-mazurskie
30.00 Voivodeship Wielkopolskie
32.00 Voivodeship Zachodniopomorskie
02.01 County boleslawiecki
02.02 County dzierzoniowski
02.03 County glogowski
02.04 County górowski
02.05 County jaworski
02.06 County jeleniogórski
02.07 County kamiennogórski
02.08 County klodzki
02.09 County legnicki
02.10 County lubanski
02.11 County lubinski
02.12 County lwówecki
02.13 County milicki
02.14 County olesnicki
02.15 County olawski
02.16 County polkowicki
02.17 County strzelinski
02.18 County sredzki
02.19 County swidnicki
02.20 County trzebnicki
02.21 County walbrzyski
02.22 County wolowski
02.23 County wroclawski
02.24 County zabkowicki
02.25 County zgorzelecki
02.26 County zlotoryjski
02.61 City of Jelenia Góra
02.62 City of Legnica
02.63 County Walbrzyski
02.64 City of Wroclaw
04.01 County aleksandrowski
04.02 County brodnicki
04.03 County bydgoski
04.04 County chelminski
04.05 County golubsko-dobrzynski
04.06 County grudziadzki
04.07 County inowroclawski
04.08 County lipnowski
04.09 County mogilenski
04.10 County nakielski
04.11 County radziejowski
04.12 County rypinski
04.13 County sepolenski
04.14 County swiecki
22
415
416
417
418
419
461
462
463
464
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
661
662
663
664
801
802
803
804
805
806
807
808
809
810
811
812
861
862
1001
04.15 County torunski
04.16 County tucholski
04.17 County wabrzeski
04.18 County wloclawski
04.19 County zninski
04.61 City of Bydgoszcz
04.62 City of Grudziadz
04.63 City of Torun
04.64 City of Wloclawek
06.01 County bialski
06.02 County bilgorajski
06.03 County chelmski
06.04 County hrubieszowski
06.05 County janowski
06.06 County krasnostawski
06.07 County krasnicki
06.08 County lubartowski
06.09 County lubelski
06.10 County leczynski
06.11 County lukowski
06.12 County opolski
06.13 County parczewski
06.14 County pulawski
06.15 County radzynski
06.16 County rycki
06.17 County swidnicki
06.18 County tomaszowski
06.19 County wlodawski
06.20 County zamojski
06.61 City of Biala Podlaska
06.62 City of Chelm
06.63 City of Lublin
06.64 City of Zamosc
08.01 County gorzowski
08.02 County krosnienski
08.03 County miedzyrzecki
08.04 County nowosolski
08.05 County slubicki
08.06 County strzelecko-drezdenecki
08.07 County sulecinski
08.08 County swiebodzinski
08.09 County zielonogórski
08.10 County zaganski
08.11 County zarski
08.12 County wschowski
08.61 City of Gorzów Wielkopolski
08.62 City of Zielona Góra
10.01 County belchatowski
23
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1061
1062
1063
1201
1202
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1261
1262
1263
1401
1402
1403
1404
10.02 County kutnowski
10.03 County laski
10.04 County leczycki
10.05 County lowicki
10.06 County lódzki wschodni
10.07 County opoczynski
10.08 County pabianicki
10.09 County pajeczanski
10.10 County piotrkowski
10.11 County poddebicki
10.12 County radomszczanski
10.13 County rawski
10.14 County sieradzki
10.15 County skierniewicki
10.16 County tomaszowski
10.17 County wielunski
10.18 County wieruszowski
10.19 County zdunskowolski
10.20 County zgierski
10.21 County brzezinski
10.61 City of Lódz
10.62 City of Piotrków Trybunalski
10.63 City of Skierniewice
12.01 County bochenski
12.02 County brzeski
12.03 County chrzanowski
12.04 County dabrowski
12.05 County gorlicki
12.06 County krakowski
12.07 County limanowski
12.08 County miechowski
12.09 County myslenicki
12.10 County nowosadecki
12.11 County nowotarski
12.12 County olkuski
12.13 County oswiecimski
12.14 County proszowicki
12.15 County suski
12.16 County tarnowski
12.17 County tatrzanski
12.18 County wadowicki
12.19 County wielicki
12.61 City of Kraków
12.62 City of Nowy Sacz
12.63 City of Tarnów
14.01 County bialobrzeski
14.02 County ciechanowski
14.03 County garwolinski
14.04 County gostyninski
24
1405
1406
1407
1408
1409
1410
1411
1412
1413
1414
1415
1416
1417
1418
1419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
1430
1432
1433
1434
1435
1436
1437
1438
1461
1462
1463
1464
1465
1601
1602
1603
1604
1605
1606
1607
1608
1609
1610
1611
1661
1801
1802
1803
14.05 County grodziski
14.06 County grójecki
14.07 County kozienicki
14.08 County legionowski
14.09 County lipski
14.10 County losicki
14.11 County makowski
14.12 County minski
14.13 County mlawski
14.14 County nowodworski
14.15 County ostrolecki
14.16 County ostrowski
14.17 County otwocki
14.18 County piaseczynski
14.19 County plocki
14.20 County plonski
14.21 County pruszkowski
14.22 County przasnyski
14.23 County przysuski
14.24 County pultuski
14.25 County radomski
14.26 County siedlecki
14.27 County sierpecki
14.28 County sochaczewski
14.29 County sokolowski
14.30 County szydlowiecki
14.32 County warszawski zachodni
14.33 County wegrowski
14.34 County wolominski
14.35 County wyszkowski
14.36 County zwolenski
14.37 County zurominski
14.38 County zyrardowski
14.61 City of Ostroleka
14.62 City of Plock
14.63 City of Radom
14.64 City of Siedlce
14.65 City of Warszawa
16.01 County brzeski
16.02 County glubczycki
16.03 County kedzierzynsko-kozielski
16.04 County kluczborski
16.05 County krapkowicki
16.06 County namyslowski
16.07 County nyski
16.08 County oleski
16.09 County opolski
16.10 County prudnicki
16.11 County strzelecki
16.61 City of Opole
18.01 County bieszczadzki
18.02 County brzozowski
18.03 County debicki
25
1804
1805
1806
1807
1808
1809
1810
1811
1812
1813
1814
1815
1816
1817
1818
1819
1820
1821
1861
1862
1863
1864
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2061
2062
2063
2201
2202
2203
2204
2205
2206
2207
2208
2209
2210
2211
2212
2213
2214
18.04 County jaroslawski
18.05 County jasielski
18.06 County kolbuszowski
18.07 County krosnienski
18.08 County lezajski
18.09 County lubaczowski
18.10 County lancucki
18.11 County mielecki
18.12 County nizanski
18.13 County przemyski
18.14 County przeworski
18.15 County ropczycko-sedziszowski
18.16 County rzeszowski
18.17 County sanocki
18.18 County stalowowolski
18.19 County strzyzowski
18.20 County tarnobrzeski
18.21 County leski
18.61 City of Krosno
18.62 City of Przemysl
18.63 City of Rzeszów
18.64 City of Tarnobrzeg
20.01 County augustowski
20.02 County bialostocki
20.03 County bielski
20.04 County grajewski
20.05 County hajnowski
20.06 County kolnenski
20.07 County lomzynski
20.08 County moniecki
20.09 County sejnenski
20.10 County siemiatycki
20.11 County sokólski
20.12 County suwalski
20.13 County wysokomazowiecki
20.14 County zambrowski
20.61 City of Bialystok
20.62 City of Lomza
20.63 City of Suwalki
22.01 County bytowski
22.02 County chojnicki
22.03 County czluchowski
22.04 County gdanski
22.05 County kartuski
22.06 County koscierski
22.07 County kwidzynski
22.08 County leborski
22.09 County malborski
22.10 County nowodworski
22.11 County pucki
22.12 County slupski
22.13 County starogardzki
22.14 County tczewski
26
2215
2216
2261
2262
2263
2264
2401
2402
2403
2404
2405
2406
2407
2408
2409
2410
2411
2412
2413
2414
2415
2416
2417
2461
2462
2463
2464
2465
2466
2467
2468
2469
2470
2471
2472
2473
2474
2475
2476
2477
2478
2479
2601
2602
2603
2604
2605
2606
2607
2608
2609
2610
2611
22.15 County wejherowski
22.16 County sztumski
22.61 City of Gdansk
22.62 City of Gdynia
22.63 City of Slupsk
22.64 City of Sopot
24.01 County bedzinski
24.02 County bielski
24.03 County cieszynski
24.04 County czestochowski
24.05 County gliwicki
24.06 County klobucki
24.07 County lubliniecki
24.08 County mikolowski
24.09 County myszkowski
24.10 County pszczynski
24.11 County raciborski
24.12 County rybnicki
24.13 County tarnogórski
24.14 County bierunsko-ledzinski
24.15 County wodzislawski
24.16 County zawiercianski
24.17 County zywiecki
24.61 City of Bielsko-Biala
24.62 City of Bytom
24.63 City of Chorzów
24.64 City of Czestochowa
24.65 City of Dabrowa Górnicza
24.66 City of Gliwice
24.67 City of Jastrzebie-Zdrój
24.68 City of Jaworzno
24.69 City of Katowice
24.70 City of Myslowice
24.71 City of Piekary Slaskie
24.72 City of Ruda Slaska
24.73 City of Rybnik
24.74 City of Siemianowice Slaskie
24.75 City of Sosnowiec
24.76 City of Swietochlowice
24.77 City of Tychy
24.78 City of Zabrze
24.79 City of Zory
26.01 County buski
26.02 County jedrzejowski
26.03 County kazimierski
26.04 County kielecki
26.05 County konecki
26.06 County opatowski
26.07 County ostrowiecki
26.08 County pinczowski
26.09 County sandomierski
26.10 County skarzyski
26.11 County starachowicki
27
2612
2613
2661
2801
2802
2803
2804
2805
2806
2807
2808
2809
2810
2811
2812
2813
2814
2815
2816
2817
2818
2819
2861
2862
3001
3002
3003
3004
3005
3006
3007
3008
3009
3010
3011
3012
3013
3014
3015
3016
3017
3018
3019
3020
3021
3022
3023
3024
3025
3026
3027
3028
3029
26.12 County staszowski
26.13 County wloszczowski
26.61 City of Kielce
28.01 County bartoszycki
28.02 County braniewski
28.03 County dzialdowski
28.04 County elblaski
28.05 County elcki
28.06 County gizycki
28.07 County ilawski
28.08 County ketrzynski
28.09 County lidzbarski
28.10 County mragowski
28.11 County nidzicki
28.12 County nowomiejski
28.13 County olecki
28.14 County olsztynski
28.15 County ostródzki
28.16 County piski
28.17 County szczycienski
28.18 County goldapski
28.19 County wegorzewski
28.61 City of Elblag
28.62 City of Olsztyn
30.01 County chodzieski
30.02 County czarnkowsko-trzcianecki
30.03 County gnieznienski
30.04 County gostynski
30.05 County grodziski
30.06 County jarocinski
30.07 County kaliski
30.08 County kepinski
30.09 County kolski
30.10 County koninski
30.11 County koscianski
30.12 County krotoszynski
30.13 County leszczynski
30.14 County miedzychodzki
30.15 County nowotomyski
30.16 County obornicki
30.17 County ostrowski
30.18 County ostrzeszowski
30.19 County pilski
30.20 County pleszewski
30.21 County poznanski
30.22 County rawicki
30.23 County slupecki
30.24 County szamotulski
30.25 County sredzki
30.26 County sremski
30.27 County turecki
30.28 County wagrowiecki
30.29 County wolsztynski
28
3030
3031
3061
3062
3063
3064
3201
3202
3203
3204
3205
3206
3207
3208
3209
3210
3211
3212
3213
3214
3215
3216
3217
3218
3261
3262
3263
30.30 County wrzesinski
30.31 County zlotowski
30.61 City of Kalisz
30.62 City of Konin
30.63 City of Leszno
30.64 City of Poznan
32.01 County bialogardzki
32.02 County choszczenski
32.03 County drawski
32.04 County goleniowski
32.05 County gryficki
32.06 County gryfinski
32.07 County kamienski
32.08 County kolobrzeski
32.09 County koszalinski
32.10 County mysliborski
32.11 County policki
32.12 County pyrzycki
32.13 County slawienski
32.14 County stargardzki
32.15 County szczecinecki
32.16 County swidwinski
32.17 County walecki
32.18 County lobeski
32.61 City of Koszalin
32.62 City of Szczecin
32.63 City of Swinoujscie
BOOST Code
1
2
3
4
5
6
7
admin8
1 Voivodeship
2 County
3 City with county status
4 Urban municipality
5 Rural municipality
6 Urban-rural municipality
7 Association of local governments
BOOST Code
10
20
50
100
150
400
500
550
600
630
700
710
720
func1
010 Agriculture and hunting
020 Forestry
050 Fishing and fisheries
100 Mining
150 Industrial processing
400 Production and distribution of electrical energy, gas and water
500 Trade
550 Hotel and restaurant services
600 Transport and communication
630 Tourism services
700 Housing economy
710 Services
720 Information technology
29
730
750
756
757
758
801
803
851
852
853
854
900
921
925
926
730 Science
750 Public administration
751 Offices of supreme bodies of central government, control and protection of law and
judiciary
752 National defence
753 Compulsory social security
754 Public safety and fire protection
755 Administration of justice
756 Revenue from legal persons, natural persons and other units without legal personality,
and expenses related to its collection
757 Public debt service
758 Various settlements
801 Education
803 Higher education
851 Health care services
852 Welfare
853 Other social policy activities
854 Educational social services
900 Communal economy and environmental protection
921 Culture and protection of national heritage
925 Botanical and zoological gardens and nature sites and reserves
926 Physical education and sports
BOOST Code
75069
85346
90097
92606
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1015
1017
1018
1019
1020
1021
1022
func2
75069
85346
90097
92606
01001 Advisory Centre for Agriculture
01002 Voivodeship advisory centres for agriculture
01003 Dissemination of agricultural advisory services
01004 Land survey and farmland offices
01005 Land survey and facility work for agriculture
01006 Land improvement and water facilities authorities
01007 Water and land improvement facilities repair maintenance plants
01008 Drainage facilities
01009 Water partnerships
01010 Waterworks and sanitation infrastructure in rural areas
01011 National Chemical and Agricultural Station
01012 Calcium fertilizers
01013 National Research Centre for Cultivar Testing
01015 Biological progress in plant production
01017 Plant protection
01018 Organic farming
01019 National Animal Breeding Centre
01020 Biological progress in animal production
01021 General Veterinary Inspectorate
01022 Control of animal infectious diseases and monitor testing of chemical and biological
751
752
753
754
755
30
residues in tissues of animals and products of animal origin
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1039
1041
1042
1078
1079
1080
1095
1097
2001
2002
2003
2078
2080
2095
5001
5002
5003
5004
5005
5006
5007
5009
5010
5011
5078
5080
5095
10001
10002
10003
01023 Agricultural and Food Quality Inspection
01024 Quality control of soil, plants, farm produce and food
01025 Monitoring of access of Polish farm produce and food to foreign markets and of import
volumes
01026 Subsidies to insurance of crop production and farm animals
01027 Agency of Restructuring and Modernisation of Agriculture
01028 Farmland Protection Fund
01029 Subsidies to interest on loans for agriculture
01030 Farmers’ chambers
01031 Groups of agricultural producers
01032 Plant Health and Seed Inspection
01033 Voivodeship Veterinary Inspectorates
01034 County Veterinary Inspectorates
01035 Border Veterinary Inspectorates
01036 Restructuring and modernisation of the food sector and development of rural areas
01037 Top-up payments for farmland
01038 Rural development
01039 Other tasks of the Common Agricultural Policy
01041 Rural Development Programme 2007–2013
01042 The exclusion of the agricultural land from the production
01078 Removal of effects of natural disasters
01079 Foreign Aid
01080 Research and development
01095 Other activities
01097 Ancillary enterprises
02001 Forest management
02002 Supervision over forest management
02003 Forest Reproductive Material Office
02078 Removal of effects of natural disasters
02080 Research and development
02095 Other activities
05001 Fishing
05002 Fisheries
05003 National Fishery Guards
05004 Maritime fisheries inspectorates
05005 Purchase of fishing rights for deep see fishing
05006 Stocking of the Polish sea area
05007 Subsidies to interest on loans for fishing purposes
05009 Fishing and fish processing
05010 Other tasks of the Common Fisheries Policy
05011 Operational Programme “Sustainable development of the fisheries sector and coastal
fishing areas 2007–2013”
05078 Removal of effects of natural disasters
05080 Research and development
05095 Other activities
10001 Hard coal mining
10002 Brown coal mining
10003 Zinc and lead ore mining
31
10004
10005
10006
10004 Mineral mining for chemical industry and fertiliser production
10005 Salt production
10006 Other mining
10078
10095
15001
15002
15004
15006
15008
15011
15012
15013
15014
10078 Removal of effects of natural disasters
10095 Other activities
15001 Printing shops
15002 Publication of textbooks for schools and higher education institutions
15004 Tasks in the scope of safe use of atomic energy
15006 Steelworks
15008 Repair and maintenance of medical equipment
15011 Enterprise development
15012 Polish Agency for Enterprise Development
15013 Development of human resources for modern economy and enterprise
15014 Financial support of investments
15018 Settlements related to the system of subsidies to interest on loans for financing export
contracts with fixed interest rates
15019 Polish export promotion through export credits granted by National Economy Bank
15078 Removal of effects of natural disasters
15080 Research and development
15095 Other activities
15097 Ancillary enterprises
40001 Heat supply
40002 Water supply
40003 Electrical energy supply
40004 Gaseous fuel supply
40078 Removal of effects of natural disasters
40095 Other activities
40097 Ancillary enterprises
50001 Trade Inspectorate
50002 Agricultural Market Agency
50003 Material Reserves Agency
50005 Exports promotion
50095 Other activities
15018
15019
15078
15080
15095
15097
40001
40002
40003
40004
40078
40095
40097
50001
50002
50003
50005
50095
55001
55002
55003
55095
60001
60002
60003
60004
60005
60011
60012
60013
60014
60015
55001 Youth hostels
55002 Camping sites
55003 Meal self-service restaurants
55095 Other activities
60001 Domestic railway passenger transportation
60002 Railway infrastructure
60003 Domestic bus passenger transportation
60004 Local public transportation
60005 Paid motorways
60011 National public roads
60012 General Directorate for National Roads and Motorways
60013 Voivodeship public roads
60014 County public roads
60015 Public roads in county-status towns (this chapter does not include expenditure for
communal roads)
32
60016
60017
60031
60041
60042
60043
60044
60046
60047
60052
60053
60055
60056
60059
60060
60061
60078
60095
60097
63001
63002
63003
60016 Communal public roads
60017 Access ways
60031 Border crossing points
60041 Port infrastructure
60042 Inland navigation offices
60043 Sea offices
60044 Sea rescue
60046 Post operators
60047 Office of Electronic Communications
60052 Tasks in the scope of telecommunication
60053 Telecommunication infrastructure
60055 Road Transportation Inspectorate
60056 Civil Aviation Authority
60059 Departmental Centre for Scientific, Technical and Economic Information
60060 Inland Waterway Fund and Reserve Fund
60061 Polish Air Navigation Services Agency
60078 Removal of effects of natural disasters
60095 Other activities
60097 Ancillary enterprises
63001 Tourist information centres
63002 Polish Tourism Organisation
63003 Tasks in the scope of tourism promotion
63078
63095
70001
70004
70005
70012
70013
70015
70016
70017
70019
70020
70021
70022
63078 Removal of effects of natural disasters
63095 Other activities
70001 Housing economy establishments
70004 Various units of housing economy services
70005 Land and real estate management
70012 State Treasury Agricultural Property Agency
70013 Military Housing Agency
70015 Refund of guaranteed bonuses and regular saving bonuses on house deposits
70016 Bonuses for regular saving in house saving accounts
70017 Purchase of interest on house loans
70019 National Housing Fund
70020 Thermomodernisation Fund
70021 Social Building Societies
70022 Financial Aid Fund
70023 Refund to housing associations of costs of work related to property division and register
of land and buildings
70078 Removal of effects of natural disasters
70095 Other activities
71001 Design service groups
71002 Investment organisation and superintendence units
71003 Physical planning offices
71004 Physical development plans
71005 Geological (non-investment) works
71012 Land survey and cartographic documentation centres
71013 Land survey and cartographic (non-investment) work
71014 Land survey and cartographic studies
70023
70078
70095
71001
71002
71003
71004
71005
71012
71013
71014
33
71015
71016
71018
71019
71020
71021
71030
71031
71032
71035
71078
71095
71097
72001
72002
72095
73001
73002
73003
73005
73006
73007
73008
73009
73010
73011
73095
75001
75002
75003
75004
75006
75007
75008
75009
75010
75011
75013
75014
75015
75016
75017
75018
75019
75020
75022
75023
75045
71015 Construction superintendence
71016 National Water Management Authority
71018 Regional water management authorities
71019 National hydrological and meteorological services
71020 Fairs and exhibitions organisation
71021 Chief Office for Land Survey and Cartography
71030 Land Survey and Cartographic Resources Management Fund
71031 Public Opinion Poll Centre
71032 Military Property Agency
71035 Cemeteries
71078 Removal of effects of natural disasters
71095 Other activities
71097 Ancillary enterprises
72001 Computation technique units
72002 Other information technology service units
72095 Other activities
73001 Research and earmarked projects in natural sciences
73002 Research and earmarked projects in engineering sciences
73003 Research and earmarked projects in social sciences, humanities and science
73005 Statutory and investment activities of scientific units and academic research
73006 Activities in aid of research
73007 International scientific and scientific-technical co-operation
73008 National Center (Institute) of Research and Development
73009 Nationatl Science Center
73010 Activity of the bodies and corporates of scholars of the Polish Academy of Science
73011 Activity of auxiliary scientific units and other ogranizational units of the Polish
Academy of Science
73095 Other activities
75001 Offices of supreme and central bodies of government administration
75002 Polish Committee for Standardisation
75003 State Attorney of the Treasury
75004 Chancellery of the Polish Academy of Sciences
75006 Government Legislative Centre
75007 Local units reporting to supreme and central bodies of government administration
75008 Fiscal chambers
75009 Tax offices
75010 Fiscal control offices
75011 Voivodeship offices
75013 Customs chambers and customs offices
75014 Administrative execution of monetary claims
75015 Regional clearing chambers
75016 Local review collegia
75017 Local voivodeship parliaments
75018 Marshal’s offices
75019 County councils
75020 County starosties
75022 Communal (town and county-status town) councils
75023 Communal (town and county-status town) offices
75045 Drafting commissions
34
75046
75047
75051
75052
75053
75054
75055
75056
75057
75058
75059
75060
75061
75062
75063
75064
75065
75066
75067
75068
75070
75071
75072
75073
75074
75075
75076
75077
75078
75079
75080
75095
75097
75101
75102
75103
75104
75105
75106
75107
75108
75109
75110
75111
75112
75046 Examination commissions
75047 Tax, levy and non-tax fiscal charges collection
75051 Presidential elections in the Republic of Poland
75052 Parliamentary elections to the Sejm and the Senate
75053 Elections to communal councils, county councils and voivodeship parliaments, elections
of commune heads, mayors and city presidents, communal, county and voivodeship referenda
75054 Nationwide and constitutional referenda
75055 Elections to the European Parliament
75056 General census and other
75057 Missions abroad
75058 Information and cultural activities conducted abroad
75059 Peace-keeping operations
75060 Foreign aid
75061 Centre for Eastern Studies
75062 Polish Institute for International Affairs
75063 Polish Committee for UNESCO
75064 International scientific and technical co-operation
75065 National School of Public Administration
75066 Scientific committees of the Polish Academy of Sciences
75067 Auxiliary scientific centres and other organisational units of the Polish Academy of
Sciences
75068 Refugee Council
75070 Document Personalisation Centre
75071 Human Resources Development Centre
75072 Dialogue Center for Social Partnership
75073 Office for Foreigners
75074 Council for Poles in the East
75075 Promotion of local government bodies
75076 Preparation and administration of the Presidency of the EU Council
75077 Implementing Authority for European Programmes
75078 Removal of effects of natural disasters
75079 Foreign Aid
75080 Research and development
75095 Other activities
75097 Ancillary enterprises
75101 Offices of supreme bodies of government administration, control and protection of law
75102 Supreme judicial bodies
75103 National Security Office
75104 National Judicial Council
75105 Public Interest Spokesman
75106 Government decorations
75107 Presidential elections in the Republic of Poland
75108 Parliamentary elections to the Sejm and the Senate
75109 Elections to communal councils, county councils and voivodeship parliaments, elections
of commune heads, mayors and city presidents, communal, county and voivodeship referenda
75110 Nationwide and constitutional referenda
75111 International scientific and technical co-operation
75112 Units reporting to the Institute for National Remembrance – Commission for
Prosecution of Crime against the Polish People
35
75113
75178
75195
75197
75201
75202
75203
75204
75205
75206
75207
75113 Elections to the European Parliament
75178 Removal of effects of natural disasters
75195 Other activities
75197 Ancillary enterprises
75201 Ground troops
75202 Air troops
75203 Navy
75204 Central support
75205 NATO liaison teams and command structures
75206 Military Information Services
75207 Military Police
75208
75209
75210
75211
75212
75213
75214
75208 Field Allowance of the Polish Army
75209 Orthodox Allowance of the Polish Army
75210 Evangelical Military Ministry
75211 Other military units
75212 Other defence expenditure
75213 Command and management of The Republic of Poland Armed Forces
75214 Host Nation Support
75215 Tasks related to maintenance of reserve capacity for purposes of the Armed Forces of
the Republic of Poland
75216 Military Peacekeeping Missions
75217 Military Intelligence Service
75218 Military Counterintelligence Service
75219 Special military units
75220 Protection of the army
75221 Research and earmarked projects in defence
75278 Removal of effects of natural disasters
75280 Research and development
75295 Other activities
75297 Ancillary enterprises
75301 Monetary benefits from pension insurance
75302 Pensions of retired prosecutors and family benefits
75303 Social Insurance Fund
75304 Alimony Fund
75305 Pension Fund
75306 Prevention and Rehabilitation Fund
75309 Social security contributions
75310 Bridging Pension Fund
75311 Structural pensions
75312 Pensions of retired judges and family benefits
75313 Benefits financed from the state budget commissioned for payment to the Social
Insurance Institution and Agricultural Social Insurance Fund
75395 Other activities
75402 Police Headquarters
75403 Police field units
75215
75216
75217
75218
75219
75220
75221
75278
75280
75295
75297
75301
75302
75303
75304
75305
75306
75309
75310
75311
75312
75313
75395
75402
75403
75404
75405
75406
75404 Police voivodeship headquarters
75405 Police county headquarters
75406 Border Guards
36
75408
75409
75410
75408 Office for Government Protection
75409 Chief headquarters of the National Fire Department
75410 Voivodeship headquarters of the National Fire Department
75411
75411 County headquarters of the National Fire Department
75412 Volunteer fire fighting units
75413 Other fire protection units
75414 Civil defence
75415 Tasks of mountain and water rescue services
75416 City Guards
75417 North Atlantic Treaty Organisation
75418 Internal Security Agency
75412
75413
75414
75415
75416
75417
75418
75419
75420
75421
75422
75478
75479
75495
75501
75502
75503
75504
75505
75506
75507
75512
75513
75514
75595
75597
75601
75614
75615
75616
75618
75619
75621
75622
75623
75624
75647
75651
75652
75653
75419 Foreign Intelligence Agency
75420 Central Anticorruption Office
75421 Crisis management
75422 National Bureau of Information and Search of the Polish Red Cross
75478 Removal of effects of natural disasters
75479 Foreign Aid
75495 Other activities
75501 Central administrative units of justice and prosecution
75502 Common judiciary units
75503 Court martial
75504 Sea chambers
75505 General prosecutor’s units
75506 Military organisational units of the prosecutor’s office
75507 Scientific institutes of the justice department
75512 Penitentiaries
75513 Juvenile correction homes
75514 National Training Centre for the Officials of the Common Courts of Law and the Public
Prosecutor’s Offices
75595 Other activities
75597 Ancillary enterprises
75601 Receipts from personal income tax
75614 Receipts from gambling
75615 Receipts from land tax, forest tax, tax on civil law transactions, and local taxes and
levies on legal persons and other organisational units
75616 Receipts from land tax, forest tax, inheritance and donation tax, tax on civil law
transactions and local taxes and levies on natural persons
75618 Receipts from other levies representing revenue of local government units on the basis
of statutes
75619 Receipts from various settlements
75621 Communes’ share in taxes representing state budget revenue
75622 Counties’ share in taxes representing state budget revenue
75623 Voivodeships’ share in taxes representing state budget revenue
75624 Dividends
75647 Collection of taxes, levies and non-tax budgetary receivables
75651 Payments from tax on goods and services collected by tax offices as additional tax
obligation on the irregularities of taxpayers made in tax settlements (sanctions)
75652 Other payments from tax on goods and services collected by tax offices
75653 Return payments of tax on goods and services settled by tax offices
37
75656
75701
75702
75703
75704
75705
75801
75802
75803
75804
75805
75807
75808
75809
75810
75813
75814
75815
75816
75817
75818
75820
75821
75822
75823
75824
75831
75832
75833
75850
75860
75861
75862
80101
80102
80103
80104
80105
80106
80110
80111
80113
80114
80120
80121
80122
75656 Income tax on natural persons transferred by tax offices to public benefit organisations
75701 Servicing of foreign debt, debtors and other foreign transactions
75702 Servicing of securities, credits and loans of local government units
75703 Servicing of national Treasury securities and other financial instruments on the
domestic market
75704 Settlements under sureties and guarantees granted by the State Treasury or a local
government unit
75705 Servicing of domestic entities’ credits of other public finance sector units
75801 Education portion of the general subsidy for local government units
75802 Supplement of the general subsidy for local government units
75803 Countervailing portion of the general subsidy for counties
75804 Countervailing portion of the general subsidy for voivodeships
75805 Compensatory portion of the general subsidy for communes
75807 Countervailing portion of the general subsidy for communes
75808 Settlements of receipts from taxes on revenue from business activity in the territory of
special economic zones in the part payable to the Zone Fund account
75809 Settlements between local government units
75810 Supplementing of statutory funds of banks and other financial institutions
75813 Settlements under State Treasury’s liability for retail savings deposits
75814 Various financial settlements
75815 Receipts to be clarified
75816 Receipts to be settled
75817 General budgetary reserve of the Council of Ministers
75818 General and earmarked reserves
75820 Privatisation
75821 Financial Supervision Authority
75822 Church Fund
75823 Political parties
75824 Electoral (electors’) committees
75831 Equalising portion of the general subsidy for communes
75832 Equalising portion of the general subsidy for counties
75833 Regional portion of the general subsidy for voivodeships
75850 Settlements with the general budget of the European Union for own funds
75860 Euroregions
75861 Regional Operational Programmes 2007–2013
75862 Operational Programme Human Capital
80101 Primary schools
80102 Special primary schools
80103 Kindergartens at primary schools
80104 Kindergartens
80105 Special kindergartens
80106 Other forms of preschool education
80110 Gymnasia
80111 Special gymnasia
80113 Transportation of pupils to schools
80114 Schools’ economic and administrative teams
80120 General education secondary schools
80121 Special general education secondary schools
80122 Military secondary schools
38
80123
80124
80130
80131
80132
80134
80135
80136
80140
80141
80142
80143
80144
80145
80146
80147
80148
80178
80179
80123 Specialised secondary schools
80124 Special specialised secondary schools
80130 Vocational schools
80131 Social service workers’ colleges
80132 Art schools
80134 Special vocational schools
80135 Polish schooling abroad
80136 School superintendents’ offices
80140 Lifelong and practical education centres and continued vocational training centres
80141 Teacher training units
80142 Training, continued training and staff retraining centres
80143 School auxiliary units
80144 Other forms of education not listed individually
80145 Examination commissions
80146 Teachers’ continued training and retraining
80147 Pedagogical libraries
80148 School cafeterias
80178 Removal of effects of natural disasters
80179 Foreign Aid
80180
80195
80197
80302
80303
80304
80306
80307
80309
80310
80311
80378
80180 Research and development
80195 Other activities
80197 Ancillary enterprises
80302 Military higher education schools
80303 Public service higher education schools
80304 Fire fighting higher education schools
80306 Didactic activities
80307 Auxiliary units of higher education schools
80309 Financial assistance for students and Ph. D. students
80310 Student Credit and Loan Fund
80311 Pro-quality tasks
80378 Removal of effects of natural disasters
80379
80395
85111
85112
85115
85116
85117
85118
85119
85120
85121
85131
85132
85133
85134
85137
85138
80379 Foreign Aid
80395 Other activities
85111 General hospitals
85112 Clinical hospitals
85115 Sanatoria
85116 Preventive health homes
85117 Medical care centres and nursing centres
85118 Sanatorium hospitals
85119 Sanatorium and climate treatment
85120 Psychiatric medical service
85121 Outpatient medical service
85131 Dental medical service
85132 Sanitary Inspectorate
85133 Pharmaceutical Inspectorate
85134 Inspectorate for Chemical Substances and Preparations
85137 Office for Registration of Medicinal Products, Medical Devices and Biocidal Products
85138 Subsidies to interest on loans to doctors, dentists, nurses and midwives and remission of
39
85141
85142
85143
85147
85148
85149
85151
85152
85153
85154
85156
85157
85158
85178
85179
85180
85195
85197
85201
85202
85203
85204
85205
85206
85212
85213
85214
85215
85216
85217
85218
85219
85220
85226
85228
85231
85232
85233
85278
85295
85297
85305
85306
85307
85311
these loans
85141 Medical rescue services
85142 Health transportation units
85143 Public blood-donor service
85147 Health care methodology teams
85148 Industrial medicine
85149 Health policy programs
85151 Highly-specialized medical procedures
85152 AIDS prevention and fighting
85153 Fighting drug addiction
85154 Fighting alcohol addiction
85156 Contributions to health insurance and benefits for persons not subject to compulsory
health insurance
85157 Medical internships and specializations
85158 Detoxification centres
85178 Removal of effects of natural disasters
85179 Foreign Aid
85180 Research and development
85195 Other activities
85197 Ancillary enterprises
85201 Education and care institutions
85202 Welfare homes
85203 Support centres
85204 Adoptive parents
85205 Tasks related to countering domestic violence
85206 Family support
85212 Family benefits, alimony fund benefits and contributions to pension insurance from the
social insurance
85213 Health insurance contributions paid on behalf of persons collecting certain welfare
benefits, selected family benefits and of persons attending social integration centre classes
85214 Relieves and in-kind assistance and pension contributions
85215 Housing allowances
85216 Permanent benefits
85217 Regional social policy centres
85218 County family assistance centres
85219 Welfare centres
85220 Units of specialized counselling, sheltered dwellings and crisis intervention centres
85226 Adoption and care centres
85228 Care services and specialized care services
85231 Assistance to foreigners
85232 Social integration centres
85233 Teachers’ continued training and retraining
85278 Removal of effects of natural disasters
85295 Other activities
85297 Ancillary enterprises
85305 Infant nurseries
85306 Clubs for children
85307 Day care centres
85311 Vocational and social rehabilitation of disabled persons
40
85321
85322
85323
85324
85325
85329
85330
85332
85333
85334
85335
85336
85347
85378
85395
85397
85401
85402
85403
85404
85406
85407
85410
85411
85412
85413
85415
85416
85417
85418
85419
85420
85421
85446
85478
85495
85497
90001
90002
90003
90004
90005
90006
90007
90008
90010
90011
85321 Teams adjudicating on disability levels
85322 Labour Fund
85323 National Veterans Fund
85324 National Fund for Rehabilitation of the Disabled
85325 Guaranteed Employee Benefits Fund
85329 Specialized training and rehabilitation centres
85330 Care and assistance to Polish expatriates and Poles abroad
85332 Voivodeship job centres
85333 County job centres
85334 Assistance for repatriates
85335 Refund of relieves for war and military veterans under civil liability and physical
damage vehicle insurance
85336 Volunteer Labour Corps
85347 Social pension and pre-retirement benefits and allowances
85378 Removal of effects of natural disasters
85395 Other activities
85397 Ancillary enterprises
85401 School day rooms
85402 Special educational centres
85403 Special school-educational centres
85404 Early support of children's development
85406 Psychological counselling centres and other specialized advisory institutions
85407 Extra-school education centres
85410 Boarding schools and pupils’ hostels
85411 Children’s holiday homes
85412 Summer camps and other forms of rest for children and school youth, and of youth
training
85413 Summer camps for Polish expatriate youths in Poland
85415 Financial assistance for pupils
85416 Volunteer Work Troops
85417 School hostels
85418 Prevention and limitation of the effects of social pathologies
85419 Rehabilitation and education centres
85420 Youth educational centres
85421 Youth social therapy centres
85446 Teachers’ continued training and retraining
85478 Removal of effects of natural disasters
85495 Other activities
85497 Ancillary enterprises
90001 Wastewater management and water protection
90002 Waste management
90003 Cleaning of towns and rural areas
90004 Landscape maintenance in towns and communes
90005 Protection of atmospheric air and climate
90006 Protection of soil and underground water
90007 Noise and vibration reduction
90008 Protection of biological diversity and landscape
90010 Research and development
90011 Environmental Protection and Water Economy Fund
41
90013
90014
90015
90016
90017
90018
90019
90020
90021
90022
90023
90024
90078
90080
90095
92101
92102
92103
92104
92105
92106
92107
92108
92109
92110
92113
92114
92115
92116
92117
92118
92119
92120
92121
92122
92123
92124
92125
92178
92195
92501
92502
92503
92504
92578
92595
92597
90013 Animal shelters
90014 Environmental Inspectorate
90015 Street, square and road lighting
90016 Communal Development Agency
90017 Communal economy plants
90018 Protection of sea coast
90019 Receipts and expenses related to the collection of money from fees and fines for using
the natural environment
90020 Receipts and expenses related to the collection of money from product fees
90021 Communal Investment Development Fund
90022 General Directorate for Environmental Protection
90023 Regional directorates for environmental protection
90024 Revenues and expenses related to the introduction on the market of batteries and
accumulators
90078 Removal of effects of natural disasters
90080 Research and development
90095 Other activities
92101 Cinematography institutions
92102 Polish Film Institute
92103 Tasks in cinematography
92104 Radio and TV operations
92105 Other tasks in the scope of culture
92106 Theatres
92107 Musical theatres, operas and operettas
92108 Philharmonics, orchestras, choirs and bands
92109 Culture homes and centres, day rooms and clubs
92110 Galleries and offices for artistic exhibitions
92113 Culture and art centres
92114 Other cultural institutions
92115 Polish Press Agency
92116 Libraries
92117 Archives
92118 Museums
92119 Centres for protection and documentation of historical monuments
92120 Protection and preservation of historical monuments
92121 Voivodeship Historical Monument Preservation Service
92122 Council for Remembrance of Combats and Martyrdom
92123 National Fund for Revaluation of Krakow Historical Monuments
92124 Revaluation Board for Krakow Historical Monuments
92125 Creativity Promotion Fund
92178 Removal of effects of natural disasters
92195 Other activities
92501 National parks
92502 Scenic parks
92503 Nature reserves and monuments
92504 Botanical and zoological gardens
92578 Removal of effects of natural disasters
92595 Other activities
92597 Ancillary enterprises
42
92601
92603
92604
92605
92678
92695
92601 Sports facilities
92603 Commission for Fighting the Use of Anabolic Steroids in Sports
92604 Physical education institutions
92605 Tasks in the scope of physical education and sports
92678 Removal of effects of natural disasters
92695 Other activities
BOOST Code
10
2
3
4
6
7
8
9
econ1
10 Financing of projects with EU funds
2 Grants and subsidies
3 Benefits to individuals
4 Current expenditure of budgetary units
6 Capital expenditure
7 Settlements with banks
8 Public debt service
9 EU own funds
BOOST Code
295
499
507
603
615
200
econ2
N/A
N/A
N/A
N/A
N/A
200 Development subsidies and resources for the financing of Common Agricultural Policy
201 Earmarked grants provided from the state budget for implementation of current tasks
within the scope of government administration and other tasks commissioned to communes
(communal associations) under laws
201
202
203
211
212
213
221
222
223
224
202 Earmarked grants provided from the state budget for current tasks implemented by a
commune under agreements with government administration bodies
203 Earmarked grants provided from the state budget for implementation of communes’
(communal associations’) own current tasks
211 Earmarked grants provided from the state budget for current tasks within the scope of
government administration and other tasks commissioned by law and implemented by a
county
212 Earmarked grants provided from the state budget for current tasks implemented by a
county under agreements with government administration bodies
213 Earmarked grants provided from the state budget for implementation of county’s own
current tasks
221 Earmarked grants provided from the state budget for current tasks in the scope of
government administration and other tasks commissioned by laws and implemented by a
voivodeship government
222 Earmarked grants provided from the state budget for current tasks implemented by a
voivodeship government under agreements with government administration bodies
223 Earmarked grants provided from the state budget for implementation of voivodeship
government’s own current tasks
224 Earmarked grants received from the state budget for a state-owned cultural institution for
subsidising current tasks implemented under the state patronage as part of the programmes of
the relevant minister for culture and protection of natio
43
226
227
225 Earmarked grants received from the state budget for a state-owned cultural institution for
subsidising current tasks implemented under the state patronage as part of the programmes of
the relevant minister for culture and protection of natio
226 Grant operators of non-public university budget for the remaining tasks
227 Grant operators of public higher education budget for the remaining tasks
228
228 State budget grants for initial capital needs
225
237
238
239
240
231 Earmarked grants provided to a commune for current tasks implemented under
agreements (contracts) between local government units
232 Earmarked grants provided to a county for current tasks implemented under agreements
(contracts) between local government units
233 Earmarked grants provided to a voivodeship government for current tasks implemented
under agreements (contracts) between local government units
236 Local government grants for financing or co-financing of the tasks implemented by
organizations serving the public interest
237 Contribution to the budget from the current assets surplus of a budgetary unit
238 Contribution to the budget from a portion of profits of an ancillary enterprise
239 Payment of income to the budget by the budget economy
240 Contribution to the budget from own revenue or current assets surplus
241
241 A budget grant for a budgetary establishment for current assets formation
242
242 A budget grant for an ancillary enterprise for current assets formation
243
243 Budget grant for the earmarked fund
231
232
233
236
250
251
252
244 Grants provided from earmarked funds for implementation of current tasks to public
finance sector units
245 Grants provided from earmarked funds for implementation of current tasks to units not
classified within the public finance sector
246 Funds provided by other units classified within the public finance sector for
implementation of current tasks for units classified within the public finance sector
247 Funds provided by other units classified within the public finance sector for
implementation of current tasks for the units not classified within the public finance sector
248 Entity-specific grant from the budget provided to a local cultural institution
249 Entity-specific grant from the budget to an independent public health care institution
established by a government administration unit or a public university
250 Entity-specific grant from the budget to a non-public higher education school
251 Entity-specific grant from the budget to a budgetary establishment
252 Entity-specific grant from the budget to a public higher education school
253
253 Entity-specific grant from the budget to scientific units
254
255
254 Entity-specific grant from the budget to a non-public educational institution
255 Entity-specific grant from the budget to cultural institutions
256 Entity-specific grant from the budget to an independent public health care institution
established by a local government unit
257 Entity-specific grant from the budget to other public finance sector units
258 Entity-specific grant from the budget to units not classified in the public finance sector
259 Entity-specific grants from the budget to public educational institutions run by a legal
person other than a local government unit or by a natural person
244
245
246
247
248
249
256
257
258
259
44
260
260 Entity-specific grants from the budget to research and development units
262
263
262 Object-specific grant from the budget to other public finance sector units
263 Object-specific grant from the budget to units not classified in the public finance sector
264
264 The earmarked subsidy transferred from the local government unit for local
governmentbudgetary establishment of current tasks
265
266
267
268
265 Object-specific grant from the budget to a budgetary establishment
266 Object-specific grant from the budget to an ancillary enterprise
267 Earmarked grant from the budget to units not classified in the public finance sector that
implement projects or tasks co-financed with EU budget funds and non-repayable funds from
the member states of the European Free Trade Association (EFT
268 Compensation for lost revenue in local taxes and levies
274
269 Funds from the Labour Fund received by the county for financing remuneration and
contributions for social insurance of employees of the county job offices
270 Subsidies for political parties
271 Earmarked grant for financial assistance granted between local government units for cofinancing own current tasks
272 Earmarked grants from the budget to units not classified in the public finance sector for
the financing and co-financing of renovation and conservation works related to monuments
273 Earmarked grants from the budget to public finance sector units for the financing and cofinancing of renovation and conservation works related to monuments
274 Foreign aid
275
275 Funds to supplement commune revenue
276
276 Funds to supplement county revenue
277
277 Funds to supplement voivodeship revenue
278
278 Funds for investments started before 1 January 1999
279
279 Funds for the maintenance of river ferry crossings and for renovations, maintenance,
protection and management of national and voivodeship roads within the limits of countystatus towns
280
280 Earmarked grant from the budget to other units treated as public finance sector units
269
270
271
272
273
281
282
283
284
285
286
287
288
281 Earmarked grant from the budget to finance or co-finance tasks commissioned for
implementation to foundations
282 Earmarked grant from the budget to finance or co-finance tasks commissioned for
implementation to associations
283 Earmarked grant from the budget to finance or co-finance tasks commissioned for
implementation to other units not classified in the public finance sector
284 Earmarked grant from the budget to finance or co-finance statutory current tasks of other
public finance sector units
285 Communes’ contributions of 2% of land tax receipts to agricultural chambers
286 Grant from the budget as a refund of cost of handling benefits ordered for payment to the
Social Insurance Institution and Agricultural Social Insurance Fund, and a grant to the
Church Fund
287 Grant from the state budget to spa resort municipalities
288 Earmarked grants received by a local government unit from another local government
45
300
unit acting as an Implementing Body for current tasks implemented under agreements
(contracts)
290 Donations of municipalities and counties for other local government entities and
associations of municipalities or associations of counties to finance current jobs
291 Repayment of grants and payments, including those used for purposes not intended,
orused in violation of the procedures referred to in Article. 184 of the
Act, taken improperlyor in excessive amounts
292 General subsidies from the state budget
293 Deposits of local governments to the state budget
294 Return to the state budget general subsidy overpaid for previous years
296 Redistribution transfers
297 Various transfers
298 Other settlements with banks
299 Earmarked grants received from special resources for financing for co-financing of
commissioned operating tasks.
300 Payments from units to earmarked fund
302
302 Awards and personnel expenditure not included in payroll
303
304
305
307
311
321
323
324
325
326
401
402
303 Various expenditure in favour of natural persons
304 Special rewards not included in remuneration
305 Pension benefits adjudicated
306 State aid for current repairs of private houses and subsidies to heat energy (from own
boiler rooms)
307 Personal expenses not included in the salaries paid to soldiers and officers
311 Social benefits
321 Scholarships and student allowances
323 Subsidies to the Student Loan and Credit Fund
324 Scholarships for pupils
325 Various scholarships
326 Other forms of assistance to pupils
401 Personnel salaries
402 Salaries of civil service corps members
403
403 Salaries of judges and prosecutors, assistant judges and legal apprentices
404
405
409
410
411
404 Additional annual salary
405 Salaries of professional soldiers and soldiers in overtime service, and functionaries
406 Other amounts payable to professional soldiers and soldiers in overtime service, and
functionaries
407 Additional annual awards for professional soldiers and soldiers in overtime service, and
functionaries
408 Salaries and money benefits paid for one year to soldiers and functionaries released from
service
409 Fees
410 Agency commission fees
411 Social security contributions
412
412 Contributions to the Employment Fund
413
414
415
413 Health insurance contributions
414 Contributions to the National Fund for Rehabilitation of the Disabled
415 Additional payments in commercial law companies
290
291
292
293
294
296
297
298
299
306
406
407
408
46
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
416 Coverage of balance sheet losses and liabilities taken over from liquidated or
transformed units classified within the public finance sector
417 Non-personnel remuneration
418 Equivalents and money equivalents to soldiers and functionaries
419 Incentive bonuses
420 Operating fund
421 Purchase of materials and equipment
422 Purchase of foodstuffs
423 Purchase of medicines, medical devices and biocidal products
424 Purchase of scientific and didactic aids and books
425 Purchase of equipment and armaments
426 Purchase of energy
427 Purchase of repair services
428 Purchase of health services
429 Purchase of health benefits for persons not covered by the health insurance obligation
430 Purchase of other services
431 Expenditure to finance the cost of issue of Treasury securities and other costs and
commissions
432 Expenditure to finance the cost of issue of Treasury securities and other costs and
commissions
433 Purchase of services by local government units from other local government units
434 Purchase of renovation and conservation services for historic buildings used by
budgetary units
435 Purchase of Internet access services
436 Fees for the purchase of mobile telephony services
437 Fees for the purchase of fixed-line telephony services
438 Purchase of translation/interpreting services
439 Purchase of expert evaluation, analysis and opinion services
440 Fees for the administration and rents for buildings, apartments and garage spaces
441 Domestic business travel
442 Foreign business travel
443 Various fees and contributions
444 Deductions to the company social benefits fund
445 Loans granted to satisfy housing needs of judges and prosecutors
446 Corporate revenue tax
447 Customs duty
448 Real estate tax
449 Other taxes to the state budget
450 Other taxes to the budgets of local government units
451 Levies to the state budget
452 Levies to the budgets of local government units
453 Tax on goods and services (VAT)
454 Contributions to international organisations
455 Training of civil service corps members
456 Interest on grants used contrary to designation or collected in excessive amounts
457 Interest on late payment of taxes and levies
458
458 Other interest
459
459 Penalties and indemnities paid to natural persons
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
47
460
461
470
471
472
474
475
476
477
478
460 Penalties and indemnities paid to legal persons and other organisational units
461 Cost of court and prosecutor’s proceedings
464 Collection expenses incurred in a collection proceeding initiated and held for receivables
included in an application of a foreign state, not collected from the debtor
465 Interest on late corporate income tax payments
467 Interest on late real estate tax payments
468 Interest on late goods and services tax (VAT) payments
469 Contributions to international organisations the membership of which is related to the
membership in the European Union
470 Training of civil service corps non-member employees
471 Distributive fund
472 Depreciation
474 Purchase of paper for printing and xerox devices
475 Purchase of computer accessories, including applications and licences
476 Salaries of soldiers of the National Reserve Forces
477 Compensation for employers employing soldiers of the National Reserve Force
478 Contributions to Bridging Pension Fund
481
481 Reserves
490
490 Coverage of health care units liabilities
495
495 Exchange rates differences
496
496 Regular advances to be settled, granted to Polish missions abroad
464
465
467
468
469
602
605
606
607
608
609
611
612
613
614
497 Unsettled budgetary resources provided to budgetary units established outside of Poland
to finance their expenditure
498 Returns related to the settlements with the European Commission
601 Expenditure for purchase and acquisition of shares and making contributions to
commercial law companies and the topping up of statutory funds of state-owned banks and
other financial institutions
602 Expenditure for making contributions to cooperatives
605 Investment expenditure of budgetary units
606 Expenditure for investment purchases of budgetary units
607 Investment expenditure of budgetary establishments
608 Expenditure for investment purchases of budgetary establishments
609 Special resources investment expenditure and grants
611 Earmarked funds investment expenditure
612 Earmarked funds expenditure for investment purchases
613 Investment expenditure of other units
614 Expenditure for investment purchases of other units
616
616 Expenditure for co-financing NATO and EU investment programmes
497
498
601
617
618
619
617 Payments from units to earmarked fund for the financing or co-financing of investment
tasks
618 Funds for the investments on public county and voivodeship roads and on county,
voivodeship and national roads within the limits of county-status towns
619 Local government grants for co-financing of the investments within the tasks
implemented by organizations serving the public interest
48
620
621
622
623
620 Development subsidies
621 Earmarked grants from the budget to finance or co-finance the cost of investment
projects and investment purchases of budgetary establishments
622 Earmarked grants from the budget to finance and co-finance the cost of investment
projects and investment purchases of other public finance sector units
623 Earmarked grants from the budget to finance and co-finance the cost of investment
projects and investment purchases of units not classified within the public finance sector
624
624 Grants from the budget for the Communal Investment Development Fund
626
626 Grants received from earmarked funds to finance or co-finance the cost of investment
projects and investment purchases of public finance sector units
627
627 Grants received from earmarked funds to finance or co-finance the cost of investment
projects and investment purchases of units not classified within the public finance sector
628
629
630
631
632
633
628 Funds received from other units classified within the public finance sector to finance or
co-finance the cost of investment projects and investment purchases of the units classified
within the public finance sector
629 Funds obtained from other units classified in the public finance sector to finance or cofinance the cost of investment projects and investment purchases of units not classified in the
public finance sector
630 Earmarked grants for financial assistance provided between local government units to cofinance own investment tasks and investment purchases
631 Earmarked grants provided from the state budget for investment projects and investment
purchases in the scope of government administration and other tasks commissioned to
communes under laws
632 Earmarked grants provided from the state budget for investment projects and investment
purchases implemented by a commune under agreements with government administration
bodies
633 Earmarked grants provided from the state budget for implementation of own investment
projects and investment purchases of communes (communal associations)
641
641 Earmarked grants provided from the state budget for investment projects and investment
purchases in the scope of government administration and other tasks commissioned under
laws and implemented by a county
642
642 Earmarked grants provided from the state budget for investment projects and investment
purchases implemented by a county under agreements with government administration bodies
643
643 Earmarked grants provided from the state budget for implementation of county’s own
investment projects and investment purchases
651
651 Earmarked grants provided from the state budget for investment projects and investment
purchases in the scope of government administration and other tasks commissioned by laws
and implemented by voivodeship government
652
652 Earmarked grants provided from the state budget for investment projects and investment
purchases implemented by a voivodeship government under agreements with government
administration bodies
653
654
653 Earmarked grants provided from the state budget for implementation of voivodeship
government’s own investment projects and investment purchases
654 Earmarked grants provided from the state budget for a state-owned cultural institution for
subsidising investment tasks implemented under the state patronage as part of the
49
programmes of the relevant minister for culture and protection of na
655
656
657
655 Earmarked grants provided from the state budget for a state-owned cultural institution for
subsidising investment tasks implemented under the state patronage as part of the
programmes of the relevant minister for culture and protection of na
656 Earmarked grants provided from the state budget to finance or co-finance investment
tasks of monuments, implemented by public finance sector units
657 Earmarked grants provided from the state budget to finance or co-finance investment
tasks of monuments, implemented by non-public finance sector units
658
658 Investment expenses related to historic buildings used by budgetary units
661
661 Earmarked grants provided to a commune for investment projects and investment
purchases implemented under agreements (contracts) between local government units
662
662 Earmarked grants provided to a county for investment projects and investment purchases
implemented under agreements (contracts) between local government units
680
663 Earmarked grants provided to a voivodeship government for investment projects and
investment purchases implemented under agreements (contracts) between local government
units
664 Earmarked grants provided to a local government unit from another local government
unit acting as an Implementing Body for investments and investment purchases implemented
under agreements (contracts)
665 Contributions of communes and counties to other local government units, and communal
and county associations to co-finance investment tasks and investment purchases
666 Refunds of grants and payments, including those used for purposes not intended,
orused in violation of the procedures referred to in Article. 184 of the
Act, taken improperlyor in excessive amounts, the expenses of property
680 Provisions for investment projects and investment purchases
701
701 Settlements with banks
801
801 Settlements with banks related to public debt service
802
804
808
809
810
802 Payments under sureties and guarantees
804 Payments under other sureties and guarantees
806 Interest and discount on Treasury securities, loans and credits and other financial
instruments related to the servicing of foreign debt
807 Interest and discount on Treasury securities, loans and credits and other financial
instruments related to the servicing of domestic debt
808 Cost of issue of Treasury securities and other costs and commissions
809 Expenses related to issuing local government bonds, and other fees and charges
810 Discount on local government securities
811
811 Interest on local government securities
812
814
851
812 Interest on loans granted by local government units
814 Expenses related to the financing of the F-16 programme
851 Contribution calculated upon the Gross National Product
852 Contribution calculated in line with the methodology resulting from European Union
provisions, based upon the goods and services tax
663
664
665
666
806
807
852
853
853 Payment of the share of customs duties and agricultural payments
50
854
854 Payment of the share of sugar payments
855
855 Various financial settlements
856
856 Payment for the financing of the British rebate
857
857 Payment for the financing of discounted contributions based on the Gross National
Product granted to the Netherlands and Sweden in 2007–2013
999
999 Payments relating to the holding of the Treasury in the international financial institutions
BOOST Code
0
1
2
3
4
5
6
7
9
fin_source
0 Budget revenues
1 Programmes financing from European Union non-repayable funds
2 Co-financing of programmes implemented with European Union non-repayable funds
3 Financing with foreign loans and credits
4 Co-financing of foreign loans and credits
5 Financing from other non-repayable funds
6 Co-financing from other non-refundable funds
7 Other
8 Financing of programmes and projects from the resources of structural funds, Cohesion
Fund, European Fisheries Fund and EU funds that finance the Common Agricultural Policy
9 Co-financing of programmes and projects from the resources of structural funds, Cohesion
Fund, European Fisheries Fund and EU funds that finance the Common Agricultural Policy
BOOST Code
1
2
3
4
exp_type
1 Personnel
2 Non-personnel recurrent
3 Capital
4 Other
8