The budget for 2013 submitted by the Mayor of Bolesławiec closes with the following figures:
- revenue of PLN 135,700,767,
- expenditure of PLN 129,510,251,
- surplus of PLN 6,190,516.
In 2013, revenue of PLN 150,000 is planned from the repayment of a loan granted to the county (ZOZ liabilities), while repayments of loan instalments and loans, as well as the redemption of bonds, will amount to PLN 9,913,168.
Taking the above into account, debt at the end of 2013 will amount to PLN 55,693,572, representing 41.04% of planned revenue, compared with the statutory limit of 60% for the maximum debt level of a municipality.
Own-source revenue dominates the revenue structure, accounting for 62%. The subsidy received accounts for 17% of planned revenue, while earmarked grants account for 21% of total revenue.
In 2013, forecast revenue was divided into capital and current revenue:
- current revenue – PLN 109,872,847 (81% of planned revenue)
- capital revenue – PLN 25,827,920 (19% of planned revenue). This includes revenue from the sale of assets, the conversion of the right of perpetual usufruct into ownership rights, as well as grants and funds received for investments.
Expenditure of PLN 129,510,251 is allocated to:
- current expenditure – PLN 102,913,171 (79%)
- capital expenditure – PLN 26,597,080 (21%).
Pursuant to Article 222 of the Public Finance Act of 27 August 2009, the following were established:
- a general reserve of PLN 232,917, i.e. 0.18% of planned expenditure (the reserve may not exceed 1% of expenditure),
- earmarked reserves of PLN 806,100, i.e. 0.62% of planned expenditure (the reserve may not exceed 5% of expenditure), including:
- severance payments for employees and salary increases for teachers related to their career advancement: PLN 342,100,
- the implementation of crisis management tasks: PLN 299,000,
- ensuring the municipality’s own contribution to aid programmes, as well as for investments and investment purchases: PLN 165,000.
The budget resolution includes the revenue and expenditure of budgetary units, as well as revenue and expenditure accounts financed from them, established in primary schools, lower-secondary schools and kindergartens, in the amount of PLN 3,487,011.
(commissioned information)