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Managing state budget available cash resources: case study of Poland

Author

Listed:
  • Misiąg Wojciech

    (University of Information Technology and Management, Poland)

  • Misiąg Jan

    (University of Information Technology and Management, Poland)

Abstract

The aim of the paper is to review how free funds (available cash resources) are managed in the Polish state budget, to review the solutions used at the national and local levels in other countries and assess the quality of management in Polish conditions. Analysis of the budget available cash resources covered the last twelve years and included both periods of economic growth as well as crisis years. Methodology of the research included financial analysis of state budget revenues, expenditure, debt income and debt repayment expenses, as well as public debt statistics and ear-marked funds data. The results obtained during the study provide for the formulation of a negative opinion regarding the management of available funds in the state budget. Based on the research results, the authors prepared a number of recommendations, the implementation of which will increase the effectiveness of public funds management.

Suggested Citation

  • Misiąg Wojciech & Misiąg Jan, 2025. "Managing state budget available cash resources: case study of Poland," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 21(4), pages 68-83.
    • Handle: RePEc:vrs:finiqu:v:21:y:2025:i:4:p:68-83:n:1006
    DOI: 10.2478/fiqf-2025-0028
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    References listed on IDEAS

    as
    1. Israel Fainboim Yaker & Sailendra Pattanayak, 2010. "Treasury Single Account: Concept, Design and Implementation Issues," IMF Working Papers 2010/143, International Monetary Fund.
    2. Cangoz, M. Coskun & Secunho, Leandro, 2020. "Cash Management: How Do Countries Perform Sound Practices?," MPRA Paper 118547, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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    JEL classification:

    • E52 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Monetary Policy
    • E58 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Central Banks and Their Policies
    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General

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