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 2023 r. poz. 1270, z późn. zm.)