| According to ESA 2010 general government sector includes the following entities of national economy: a) operating according to principles described in Law on Public Finances (budgetary units, appropriated funds and since 2010 also local budgetary establishments, executive agencies and budget institutions as well as until 2005 special funds of budgetary units, in 2005-2010 - own income account of budgetary units and until 2010 - budgetary establishments and auxiliary units of budgetary units including conducting economic activity ones as well as motivation funds), b) entities for which the financial system was defined in special regulations, and for which the subsidies from the state budget are the main source of financing (public higher education institutions, the Polish Academy of Science and entities established by it, the National Road Fund and other funds managed by Bank Gospodarstwa Krajowego, agriculture advisory units and state agencies), c) independent public self-government health care facilities, d) state and local government institutions of culture and national film institutions, e) funds with the legal personality which are connected with state or local government units budgets, f) institutions managing the social security funds (SII, ASIF) and these funds as well as the National Health Fund (in the period 1 I 1999-31 III 2003 - health funds), g) public hospitals operating in the form of limited companies and public hospitals operating in the form of research institutes, h) Bank Guarantee Fund, i) other units, including public corporations and non-commercial institutions that meet ESA 2010 classification criteria to general government sector. COFOG Classification (Classification of the Functions of Government) - the classification of general government expenditures by functions. The classification has three levels of detail: divisions (functions), groups and classes. In this classification the function Health is marked by GF 07. Education - by GF 09, and Social Protection - by GF 10. |
