State budget expenditure subject to special rules of settlement, appropriated for financing or co-financing the costs of execution of the investment projects referred to in art. 74 para. 2 of the Act on Public Finances.

Investments:

1. state budgetary establishments,

2. other state organizational units for which the rules of financial management are defined by separate laws,

3. units not classified within the public finance sector, on the basis of a separate authorization included in the Budgetary Act or other law,

4. carried out by local government units as tasks: a) of their own, b) of central-government administration, c) other tasks delegated by laws,

5. connected with scientific research or research-and-development work.

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