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    Exceeding the financial plan in terms of costs in local government budgetary entities and budget institutions as a violation of the public finance discipline
    (Wydawnictwo Uniwersytetu Rzeszowskiego, 2019) Gonet, Wojciech
    The text concerns the analysis of the possibility of recognizing, as a violation of the public finance discipline, exceeding costs in the financial plan by certain public finance sector units, i.e. local government budgetary entities and budget institutions. The Act on violation of public finance discipline penalizes expenditure overdrafts. The conducted analyzes showed that the concepts of „costs” and „expenditures” are not identical. It was found that in the budget institution there may be a violation of the public finance discipline in the scope of property expenditures, which are the only ones listed in the annual financial plan.