The costs are incurred for the implementation of separate state tasks. The costs may include loans granted to local government units, if the law establishing the fund so provides. The costs of the state special purpose fund may be covered only within the financial resources available, including current revenues, including subsidies from the state budget and remnants of funds from previous periods.

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