Abstract:

This article examines the possibility of verifying the generation of public value and the costs necessary for its implementation in local government units in Poland based on the performance budget. Communes and districts in Poland do not have a legal obligation to prepare a budget in the form of a task, but more and more units decide to introduce this type of practice because it gives the opportunity to increase the transparency of the presented data. In addition, the recognition of costs in relation to individual tasks may be an opportunity to obtain information about the full value of these services, which is why this issue was analyzed by conducting multiple case studies among units with a high level of management awareness. Based on the study, it was assessed that the performance budget is a supporting tool, but it does not provide a complete picture that allows to determine the value of public services and their costs. A problematic issue is also the lack of comparability of budgets between units, resulting from the lack of general standards for the preparation of task-based budgets. In heterogeneous sentences, the costs of remuneration are not assigned to the total costs of the services provided. Moreover, indirect costs are also not allocated to individual services. Therefore, it is necessary to conduct an in-depth study of the real value of services, which may contribute to cost optimization and increase the satisfaction of beneficiaries.