BASIC INFORMATION ON THE MoND BUDGET FOR 2009
BASIC INFORMATION ON THE MoND BUDGET FOR 2008
There is currently applied in Poland procedures of the planning and realization of expenditure for the purposes of defence which were formulated after the year 1989 within the framework of the politcal and economic transformations which transpired. The objective of the changes was to ensure greater clarity and control over the sphere of financing the defence systems of the defence of the state in accordance with the standards of the North Atlantic Treaty Organization.
PLANNING AND REALIZING OF EXPENSES PROCEDURES
An integral part of the democratic control over elements of the defence system of the Republic of Poland is a the clarity of the budget policy. The defence budget results from the acceptance of a strategy of security and defence.
The Parliament yearly defines the annual budget, where the extent of expenditure for military purposes is described. The expenditure of the Ministry of the National Defence is classified as "Section 29" of the state's budget.
Some undertakings in the field of defence are financed within the framework of the budgets of other spheres of government and of provinces. There are expenditures on civil defence, works on surveys and growth, tasks of conscription commissions. From the reserve of the state budget have been deliberately targeted at the realisation of social investments, preparation for integration with NATO and the duties connected with the participation of Poland in peace-keeping missions as well.
The particular procedure of working out and endorsing the budget of the Ministry of National Defence is defined in the Public Finance Act from 26th of November, 1998. The basis of planning the budget of the military is the plan of the development of the armed forces.
The realisation of the defence budget is a subject of control. The control of military expenditure is realised by public and social institutions - the Ministry of National Defence, the Parliament and the Senate and its Commissions of National Defence, the Highest Chamber of Control, the mass-media.
The role of the Polish Armed Forces in budget creating lies in the articulation and particular Justification of the Army financial needs. The influence of the Parliament appears at the level of creation and realisation of the budget. The public control of the rules and execution of the budget is possible because of its accessibility to the population at large, as the bills for the budget are published in the diary of bills. Very important controlling institution is a treasury control, which tasks are connected mainly with taxes as well as with purposes and legality of expending budget means. The organs controlling the exchequer are the minister of finances and the General Inspector of Treasury Controls. Another organ of control is also Department of Control of the Ministry of the National Defence, The realisation of the budget is examined by, among others, the Highest Chamber of Control and is covered by parliamentary analysis in formulating the national budget. The outlay of budgetary means is disciplined by the demands of the public.
In Poland all military expenditure are a subject of control on some independent levels. There are:
- the surveillance of the civilian ministry of the national defence on the level of planning and realisation; the minister of national defence within the framework of his competence takes responsibility for the preparation of the principle of the national defence policy and its realisation in the policy of the Council of Ministers;
- parliament - takes a standpoint in respect to its defence policy in the course of the annual debate on foreign policy and the defence of Poland, which surveys the task and the execution of the state budget, thus giving the government the last word in passing resolutions concerning various aspects of the defence policy;
- parliamentary works of the Commision of National Defence - talks with defence experts, i.e. chiefs of the defence departments from the Ministries of Finances, Treasury and Economy; analytical works connected with various aspects of the defence policy;
- analyses carried out on the budget of the military by specialised cells within the Highest Chamber of Control;
- interpellations and questions of deputies directed to the minister of the national defence;
- the mass-media, enabling the wide public audience within the country to estimate the effectiveness of the government and the Armed Forces works.
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