Zeszyty naukowe
Autor: Kazimiera Winiarska 677
Strony: 677-688
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RECORDING AND ACCOUNTING OF THE EU FUNDS IN AN ENTERPRISORGANIZATIONAL-LEGAL FORMS OF THE PUBLIC SECTOR ENTITIES

Summary
The new Act on the Public Finance, in force since 1 January 2010, regulated the functioning of previously used organizational forms (budget entities, council budget institutes, State purposeful funds) as well as introduced new bodies (executive agencies, budget management institutions). The paper presents rules of financial planning in all the organizational forms, the schedule of introducing the new forms and liquidating of the previously used ones.