Budżetowanie zadaniowe jako innowacyjna forma zarządzania w publicznym systemie finansowym (na przykładzie województwa łódzkiego)

The aim of this discussion is to present the object and scope of the performance budget of the Łódź Voivodeship against the background of the nature, significance and limitations of performance-based budgeting as an innovative form of public management. The performance indicators for public tasks in the voivodeship budget, their functionality and informative value were evaluated. The performance budget of the governmental voivodeship administration in Poland is based on a set of several functions among which the following ones consume the largest amounts of expenditure: social security and support for the family, health service, public security and public order. Each function was attributed specific tasks which, in turn were divided into subtasks. The objectives of the tasks and subtasks and their performance indicators were formulated. The specific character of the Voivodeship Offices creates additional barriers for the optimal formulation of the public task performance indicators. On the one hand, the Voivodes implement the strategic policy of the government. On the other hand, they have to take into account the character and economic and social characteristics of the region. They also have to cooperate with the voivodeship self-government. The dual character of the public administration at the voivodeship level poses an obstacle to the formulation of an optimal system of tasks and indicators at the regional level.