Local governmentbudgetary establishment
Organizational Unit of public finance sector, which:
1) perform separate tasks for consideration,
2) cover the costs of their activities from own revenues under the following conditions:
a) local government financial company may receive objective donations from the budget of local government, subsidies for current tasks funded in part with funds referred to in article 5 item 1 point 2 and 3;
b) appropriated donations for financing or subsidizing the cost of the investment. As far as specified in separate laws local government budgetary establishment may receive a subjective grant.
Act of 27 August 2009 on the Public Finance
Place of publication: (Dz. U. z 2021 r. poz. 305)