Republic of Poland

This paper presents an update to the Report on the Observance of Standards and Codes on Fiscal Transparency for Poland. Three state offices were consolidated with the government. Also, the Alimony Fund—an extrabudgetary fund—was liquidated and its functions were shifted to the local governments as of May 1, 2004. The medium-term fiscal reform plan under consideration envisages further consolidation of some extrabudgetary entities and elimination of certain overlapping functions between the central and local governments. Efforts were also made to decentralize fiscal activity and increase the efficiency of public spending.Fiscal transparency;Reports on the Observance of Standards and Codes;state budget, fiscal stance, government securities, budget deficit, public debt, fiscal information, tax system, government finance statistics, tax administration, government revenue, government deficit, government finance, fiscal risks, accounting practices, medium-term budget, contingent liabilities, budget expenditure, public spending, medium-term budget framework, fiscal projections, central budget, annual budget, open budget preparation, local government revenue, budget preparation, budget documents, fiscal rule, fiscal data, efficiency of public spending, fiscal deficit, fiscal reform, budget fragmentation, fiscal activities, extrabudgetary funds, fiscal activity, budget framework