To enable the public administration the effective realisation of public tasks in
dynamically changing, contemporary reality it was necessary to replace the traditional
methods of administrating by the New Public Management and New Governance
instruments. At the beginning of this century the Polish Ministry of Finance (MF) has
begun to implement these tools, including performance budgeting (PB) aiming at
increasing of the efficiency and effectiveness of public spending. MF improves their
methods and strategies, thus it is a learning organization as evidenced by the numerous
documents prepared by MF. To identify the learning disabilities in PB implementation
process in Poland, we use the non-reactive research method based on the analyses of
the content and the evolution of documents issued by Ministry of Finances covering
the period 2005-2014 and we analyse the publications evaluating PB implementation
in Poland, including the reports of the Polish Court of Auditors, as well. The research
problem is the answer to the question: in which way learning disabilities in the
performance budget implementation process make the effective implementation of
the performance budgeting in the Polish government sector more difficult from the
perspective of the Senge’s theory of learning organization. The aim of the paper is to
indicate the way to improve the performance budgeting implementation process. We
conclude that even if the new concepts require the transformation of the public
administration unit into more adaptive learning organizations, the appropriate learning
methods and strategies were not sufficiently implemented in MF. Therefore, it was
possible to achieved the main objective of PB only to a limited extent.
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