State budget expenditure are intended in particular to:

1) the functioning of public authorities, including governmental authorities, organs of control and protection of the law, courts and tribunals;

2) the tasks performed by the government;

3) general subsidies to local government units;

4) donations to local government units;

5) contributions to the budget of the European Union, hereinafter referred to as "own resources of the European Union";

6) subsidies for political parties;

7) grants for the tasks specified in separate acts;

8) service of public debt;

9) a national contribution to the implementation of programs financed with European funds, or funds referred to in Article 5, item 3, points 3, 5 and 6.

The state budget is financed tasks specified in separate laws and international agreements. State budget expenditures are divided into the following groups of expenditures:

1) grants and subsidies;

2) benefits to individuals;

3) current expenditure of budgetary units;

4) property expenditures;

5) the expenditures on the debt service of the Treasury;

6) the expenditure on implementation of programs funded in part with funds referred to in article 5. item 1 point 2, including the expenditure of the budget of European funds;

7) own resources of the European Union.

• Act of 27 August 2009 on the Public Finance
  Place of publication: (Dz. U. z 2023 r. poz. 1270, z późn. zm.)