The positive or the negative difference between incomes and expenditures of the budget of the local government unit, settled for an accounting period, constituting respectively the surplus of the budget of the local government unit or the deficit of the budget of the local government unit.

• 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