Konstrukcja planów finansowych agencji państwowych i innych jednostek sektora finansów publicznych w latach 2003–2009

The article is on construction financial plans of Poland’s state agencies in 2003–2009, which were enclosed to state budgetary regulation. The author shows many errors in the plans which required systematic solutions. Conclusion is, the financial plans enclosed to state budgetary regulation were not made properly and were not transparent to interested people, and better for quality of the financial plans and transparency of the public financial system would be making the plans out state budgetary procedure and publicity the plans out of the state budgetary regulation.