Consist of current expenditures and property expenditures. By the current expenditures of the budget of the local government unit are meant the budgetary expenditures not being property expenditures. Among current expenditures stands out in particular: expenditures of budgetary units for wages and salaries and related to them expenditures and for the statutory activity of these units; grants for current tasks; benefits for natural persons; payments for guarantees granted by the local government unit, due for repayment in a given year; the local government unit's debt servicing; expenditures for programmes financed with a participation of the funds referred to in art. 5 pra. 1 point 2 and 3 of the Public Finance Act, in the part related to the realization of local government unit's tasks. Property expenditures include expenditures for: investments and investment purchases, of which for programmes financed with a participation of the funds referred to in art. 5 pra. 1 point 2 and 3 of the Public Finance Act, in the part related to the realization of local government unit's tasks; a purchase and subscription of stocks and shares; a contribution to commercial law companies.

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

• Budget of local government