For a few years, works have been conducted in Poland that have resulted in the implementation of elements of modern public funds management to the public finance system. The amended Act on public finance of December 2010 has introduced another new solution, namely the discipline rule for expenditures that reduces the growth of public spending. This rule obliges the government to preserve the pace of the so called 'flexible' expenditures at the level of the inflation planned for the given year, increased by one percentage point. Simultaneously, new regulations with regard to the methods for developing bills by the government have been introduced to the law. They set forth the obligation to include in bills adopted by the government (also in amendments to the existing acts) the maximum limit of financial results for public finance sector units that stem from the proposed regulations for a ten-year period. Moreover, new legal regulations must include one or several corrective mechanisms that have been proposed in the amended Act on public finance. The article presents these changes.
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