Friday, 6 February 2026
The Council of Ministers has adopted a draft amendment to the Act on Public Finances and several related laws. The proposal is intended to implement solutions linked to the A2aG milestone under the National Recovery Plan (KPO) and to increase the transparency and efficiency of public spending. The measures reflect arrangements agreed with the European Commission.
The draft introduces a new structure for grouping state budget expenditure designed to make public finances clearer and easier to interpret. Under the proposal, expenditure will be divided into current transfers, such as grants, benefits for individuals, current expenditure, property expenditure including investments, and property transfers such as investment grants. Each category will also show spending related to programmes financed with support from the European Union budget and non-refundable assistance from the Member States of the European Free Trade Association (EFTA).
The amendment also seeks to simplify selected budgetary procedures. It предусматривает greater flexibility in reallocating funds, allowing regional governors to transfer resources more easily to tasks delegated to local governments. Public sector units would be permitted to modify investment expenditure of up to PLN 500,000 without prior approval from the minister responsible for public finances, compared with the current limit of PLN 100,000.
Another element of the reform is the strengthening of parliamentary and public oversight of state finances. Financial plans of funds managed by Bank Gospodarstwa Krajowego are to be published as part of the justification to the annual budget act, and the budget law is to specify more clearly the amount of funds available to individual ministers.
The draft also structures the process for assessing large public investments. Projects with a value of at least PLN 10 million would be subject to evaluation based on uniform statutory criteria. Investments exceeding PLN 100 million would require the publication of implementation information, while projects above PLN 500 million would also require the publication of evaluation results in the Public Information Bulletin. The evaluation is to cover, among other aspects, the justification for implementation as well as financial and non-financial costs and benefits, with the aim of harmonising procedures and improving access to information on public projects.
According to the government, the new regulations are expected to enter into force 14 days after their publication in the Journal of Laws.
Source: The Ministry of Finance
