COMPONENT OF THE GENERAL SUBVENTION

Central European Review of Economics & Finance Vol. 20, No. 4 (2017), pp. 17–34.

Iwona Kowalska¹

CONTROVERSY OVER THE ALGORITHM OF DISTRIBUTION OF THE SCHOOL EDUCATION

COMPONENT OF THE GENERAL SUBVENTION

The school education component of the general subvention is the transfer of funds from the state budget to local self–government units in order to supplement their own income. The algorithm for the distribution of these funds, annually established by the Minister of National Education, creates legal DQGÀQDQFLDOFRQWURYHUV\LQORFDOVHOI²JRYHUQPHQWHQYLURQPHQW7KHFDOFXODWLRQVEDVHGSXUHO\RQDO- JRULWKPLFGLVWULEXWLRQRIDYDLODEOHSXEOLFIXQGVVHHPWREHDQLQDGHTXDWHIRUPRIÀQDQFLDOSODQQLQJ

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article is to assess the construction of the algorithm for the distribution of the school education com- ponent of the general subvention with regard to three aspects, which have not been widely discussed:

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3. Algorithm and the unconstitutional rule of earmarking the funds transferred as the school educa- WLRQFRPSRQHQWRIWKHJHQHUDOVXEYHQWLRQWRDVSHFLÀFJRDO

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Introduction

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to the actual costs associated with the exercise of their powers (Journal of /DZVRIWKH5HSXEOLFRI3RODQGDEEUHYLDWHG']8YROLWHP

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Construction of the algorithm for the distribution of the school education component of the general subvention

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ULQJ²IHQFHGHDUPDUNHGWRDVSHFLÀFJRDOZKLFKDOORZVORFDOVHOI²JRYHUQ- ments to decide on the allocation of funds from this source. However, the same fact results in the inability of local self–JRYHUQPHQWVWRDFTXLUHDGGL- WLRQDOIXQGVZKHQWKHDPRXQWRIWKHUHFHLYHGVXEYHQWLRQSURYHVLQVXIÀFLHQW

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units² shall be equal to the total amount of the school education component RIWKHJHQHUDOVXEVLG\DQGQRWORZHUWKDQDGRSWHGLQWKH%XGJHW$FWIRUWKH

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in the performed educational functions. The formula for the distribution of WKHVFKRROHGXFDWLRQVXEYHQWLRQLVGHÀQHGLQWKH5HJXODWLRQRIWKH0LQLVWHU

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2. Pupils in the current school year, reported in the Education Information System (on 30 Sep- WHPEHUDQG2FWREHURIWKHSUHYLRXV\HDUYHULÀHGE\WKHDXWKRULWLHVJRYHUQLQJVFKRROV

and education institutions.

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of the reserves) by the total number of pupils. This provision does not corre- VSRQGWRWKHSURYLVLRQVRIWKHFLWHG5HJXODWLRQLQGLFDWLQJWKDWWKHDOORFDWLRQ

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the school system.

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it should be noted that the excess amount does not include the majority of

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adequate. Therefore it cannot be concluded that the increased funds for this SXUSRVHZLOOIXOO\FRYHUWKHORFDOVHOI²JRYHUQPHQWV·H[SHQGLWXUHRQRUJDQL- ]DWLRQDOFKDQJHVLQVFKRROVDQGHGXFDWLRQLQVWLWXWLRQV3URMHFWHGQXPEHU

of statistical pupils determines the number of pupils used for calculations, ZKLFKLQWXUQKDVGLUHFWHIIHFWRQÀQDQFLQJYDULRXVHGXFDWLRQDOWDVNVOpin- ion of the National Section ...

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+RZHYHUWKHQHZVHFRQGDU\VFKRROVZKLFKJDLQHGDGGLWLRQDOJUDGH\HDU and in theory could employ teachers from the lower secondary schools, each year lose approx. 30 thousand pupils. This means that even without the re- IRUPRQHLQWKUHHWHDFKHUVHPSOR\HGE\WKHGLVWULFWDXWKRULWLHVZRUNVSDUW² WLPH7KHUHIRUHZKHQIROORZLQJWKHUHIRUPVHFRQGDU\VFKRROVRSHQPRUH

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the already employed teachers to let them work full time rather than recruit QHZWHDFKHUV7KHVKLHOGSURJUDPLQYROYLQJWKHEDQRQWHDFKHUV·RYHUWLPH

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Algorithm for distributing the school education componentof

the general subvention and debt limits for local self–government units

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of school education subvention may not cover the actual cost of the imple- PHQWDWLRQRIHGXFDWLRQDOWDVNVSDLGE\ORFDOVHOI²JRYHUQPHQWXQLWVEHFDXVH

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credits and issue securities.

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position of the creditor to the amount of the incurred payment (in the analyzed cases, the third party was not entitled to the same receivables WKHRULJLQDOFUHGLWRU7KHDJUHHPHQWVZHUHQRWFRQFOXGHGLQRUGHUWRDF- TXLUHWKHFUHGLWRUVULJKWVEXWWRPDNHDSURÀWLQWHUHVWUDWHFRPPLV- VLRQV7KHVHDJUHHPHQWVZHUHQRWOHVVEXUGHQVRPHIRUWKHGHEWRUORFDO

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form of a blank promissory note.

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invoices (as a rule, the debtor should pay the due amount within the SHULRGVSHFLÀHGRQWKHLQYRLFHDQGDIWHUH[SLU\RIWKHWHUPWKHFUHGLWRU

should take steps to enforce the receivables) and the debt will be re- paid in the new repayment period, which is extended by a few years in UHODWLRQWRWKHSD\PHQWWHUPVVSHFLÀHGLQWKHLQYRLFHV,QH[FKDQJHIRU

the extension of time limit for debt repayment and the bank's commit-

ment not to enforce the debt the borrower has to pay interest calculated from the due date (the date indicated in the invoice) to the repayment GDWHQHZGHDGOLQHIRUSD\PHQWRIGHEWVDJUHHGEHWZHHQWKHSDUWLHVLQ

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the debtor should only repay the debt to the new creditor.

3. 2WKHUSVHXGR²ÀQDQFLDOSURGXFWVGLVSOD\LQJWKHFKDUDFWHULVWLFVRIUHIXQG- DEOHILQDQFLQJLQVWUXPHQWVOLNHVXEURJDWLRQVHOOEDFNDQGOHDVHEDFN

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differ from classic loans and securities because they are not subject to VWDWXWRU\OLPLWDWLRQVZLWKUHJDUGWRWKHLUFRQWHQWSXUSRVHREOLJDWLRQWR

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institution is recorded as current expenditure or property expenditure, de- SHQGLQJRQWKHQDWXUHRIWKHUHFHLYDEOH7KLVRSWLRQLVQRWLQFOXGHGLQWKH

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(purchase and sale contract, lease contract and preliminary purchase DQGVDOHFRQWUDFW7KHVHOOHURIWKHSURSHUW\JHWVULGRIDWDQJLEOHDV- VHWLQH[FKDQJHIRUÀQDQFLDODVVHWVDQGVWLOOUHWDLQVH[FOXVLYHULJKWVWR

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RIWKHSURSHUW\LQUHWXUQIRUUHQWSDLGIRUWKHHQWLUHSHULRGXQWLOWKHUH² transfer of ownership Thus, from the initial sale until the repurchase the seller does not lose control over the property and the buyer receives UHQWWRJHWKHUZLWKDJXDUDQWHHRIUHSXUFKDVH1HLWKHUSDUW\LVDFWXDOO\

LQWHUHVWHGLQEX\LQJRUVHOOLQJWKHSURSHUW\WUDQVIHURIRZQHUVKLSEXW

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WKH\IRUPWKHLQVWUXPHQWIRUWUDGLQJPRQHWDU\DVVHWVEDVHGRQWKHUH- turn transfer of ownership. In this context, the applied solution becomes DQLQVWUXPHQWRIÀQDQFLQJDQDORJXHWRDORDQUHIHUUHGWRLQDUWLFOH

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the lease rent is the cost of debt service and the purchase price of the property is repayment of the loan (Report on the activities...,

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to use the assets (sale of an asset and the simultaneous acquisition of WKLVDVVHWXQGHUDOHDVHFRQWUDFW,QWHUQDWLRQDO)LQDQFLDO6WDQGDUG

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the return transfer to the vendor after the period for which the contract was concluded.

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LQFOXGHWKHLUDFWXDOUHFHLYDEOHVUHVWUXFWXUHGZLWKWKHKHOSRIQRQ²VWDQGDUGÀ- nancial instruments in the calculation of debt index results in the increase in

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interest, fees, lease payments, deposits on account of the repurchase, etc.).

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development of this document should be based on how much money a lo- FDOVHOI²JRYHUQPHQWKDVDQGQRWKRZPXFKWKH\QHHG6RâW\N'ĘERZVND

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The algorithm for distribution of the school education component of the general subvention and the unconstitutional rule

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with special educational needs (SEN) should not be lower than the amount FDOFXODWHGIRUWKHVHWDVNVLQWKHVFKRROHGXFDWLRQFRPSRQHQWRIWKHJHQ- HUDOVXEYHQWLRQ$FFRUGLQJWRDUWLFOHRIWKHFLWHG%XGJHW,PSOHPHQWDWLRQ

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education subvention does not reach students with disabilities, but serves RWKHUJRDOV7KLVVHHPHGWREHDUHDOSUREOHPDVWKHIXQGLQJSHUSXSLOZLWK

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50 thousand PLN per year). This supplementary amount called conversion ZHLJKWLQJLVFDOFXODWHGRQWKHEDVLVRIDVWDWHPHQWRIVSHFLDOHGXFDWLRQDO

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been created to evidence expenditure in this area:

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IXQGVORZOHJLELOLW\JHQHULFFKDUDFWHUODFNRIIRFXVRQUHVXOWVQRWDSSOLFDEOH

LQHIIHFWLYHDQGHIÀFLHQWSXEOLFÀQDQFHPDQDJHPHQWVHH+HFLDN :KHQWKH0LQLVWU\RI)LQDQFHSODQQHGWRDOWHUEXGJHWFODVVLÀFDWLRQWKH\WRRN

LQWRDFFRXQWWKHUHVXOWVRIWKHUHSRUWRIWKH6XSUHPH$XGLW2IÀFH1,.7KH

1,.UHSRUWIURPIROORZHGDQLQVSHFWLRQRIVFKRROJRYHUQLQJERGLHV7KH

UHSRUWVKRZHGWKDWSHUFHQWRIWKHLQVSHFWHGORFDOVHOI²JRYHUQPHQWVKDYH

QRWXVHGSHUFHQWRIIXQGLQJIURPWKHVFKRROHGXFDWLRQFRPSRQHQWRI

WKHJHQHUDOVXEYHQWLRQHDUPDUNHGWRWKHHGXFDWLRQRISXSLOVZLWKGLVDELOL- WLHV$OWKRXJKWKHUHSRUWDOVRVKRZHGWKDWLQWKHFDVHRISHUFHQWRIORFDO

VHOI²JRYHUQPHQWVWKHDPRXQWRIIXQGLQJDOORFDWHGWRWKHHGXFDWLRQRISXSLOV

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SHUFHQWRIVHOI²JRYHUQPHQWVVSHQWH[DFWO\WKHDPRXQWJUDQWHGDVVFKRRO

education subvention.

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IXQGLQJWRHGXFDWLQJSXSLOVZLWKGLVDELOLWLHV+RZHYHUWKHFKDQJHVLQWUR- GXFHGLQLQVHWWOLQJWKHVFKRROHGXFDWLRQVXEYHQWLRQGHGLFDWHGWRSX- SLOVZLWK6(1QHHGVZHUHUDWHGDVGRXEWIXOZLWKUHIHUHQFHWRORFDODXWKRULWLHV·

ÀQDQFLDOLQGHSHQGHQFHDQGV\VWHPLFFKDQJHVLQORFDOVHOI²JRYHUQPHQWV7KH

FKDQJHVLQSURYLGLQJHGXFDWLRQIRUSXSLOVZLWKGLVDELOLWLHVKDYHWXUQHGWKH

VFKRROHGXFDWLRQFRPSRQHQWRIWKHJHQHUDOVXEYHQWLRQLQWR\HWDQRWKHUJUDQW

VXEVLG\IURPWKHVWDWHEXGJHW7KHZD\VFKRROHGXFDWLRQVXEYHQWLRQLVVXS- posed to be settled is incompatible with article 7 sec. 3 of the cited Local 6HOI²*RYHUQPHQW,QFRPH$FW,QWKHFDVHRIWKHJHQHUDOVXEYHQWLRQ²LQFOXG- LQJWKHVFKRROHGXFDWLRQSDUWRIWKHJHQHUDOVXEYHQWLRQ²LWLVWKHJRYHUQLQJ

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IXQGLQJGHVWLQDWLRQ7KHUHDUHWZRLPSRUWDQWGLIIHUHQFHVEHWZHHQDVXEYHQ- WLRQLQFOXGLQJVFKRROHGXFDWLRQVXEYHQWLRQDQGDVXEVLG\JUDQW

6XEYHQWLRQDVRSSRVHGWRVXEVLG\JUDQWLVDOHJDOFODLPDQGLVQRWVXE- MHFWWRDQ\VHWWOHPHQWQRUDQ\FRQGLWLRQV²WKHGHFLVLRQDVWRLWVGLVWUL- bution, is taken by the authority that received it. Therefore, a condition LQFOXGHGLQWKHWH[WRIDUWLFOHRIWKH%XGJHW,PSOHPHQWDWLRQ$FWLVLQ- FRQVLVWHQWZLWKWKHGHÀQLWLRQRIDVXEYHQWLRQDQGWKHUHIRUHLQFRQVLVWHQW

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2. 7KLVGLVWLQFWLRQLVUHÁHFWHGLQGRFWULQDOGHÀQLWLRQVRIWKHJHQHUDOVXEYHQ- WLRQ7KHJHQHUDOVXEYHQWLRQLVDWUDQVIHURIIXQGVIURPWKHVWDWHEXGJHW

WRORFDOVHOI²JRYHUQPHQWEXGJHWVDQGLWLVJHQHUDOLQFKDUDFWHUQRQ²UH- fundable, unpaid, not subject to any terms and is meant to support their RZQUHYHQXH2QO\WKHJRYHUQLQJERGLHVRIORFDOVHOI²JRYHUQPHQWXQLWVDUH

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VSHFLDOSXUSRVHIXQG/DFKLHZLF]/HJXWNR:LQLDU](W\PRORJLFDOO\

the Polish term dotacja (subsidy) is derived from the word dotatio which PHDQVSURYLGLQJVRPHRQHZLWKPDWHULDOJRRGV/DFKLHZLF]

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arose in the case of teachers whose responsibilities include both special and VWDQGDUGWHDFKLQJ,WZDVHYHQPRUHGLIÀFXOWWRHVWLPDWHWKHFRVWVRIHOHFWULF- LW\KHDWLQJRUZDWHUSHUSXSLOZLWKVSHFLDOHGXFDWLRQDOQHHGVHGXFDWHGLQDQ

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with different teachers who deliver only a number of hours of special teach- LQJDORQJVLGHVWDQGDUGWHDFKLQJ'XHWRWKHSODQQHGUHIRUPRIWKHHGXFD- WLRQV\VWHPIURP6HSWHPEHUWKHZRUNRQWKHFKDQJHVLQWKHZD\

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ZLOOEHREOLJHGWRXVHGLIIHUHQWEXGJHWFODVVLÀFDWLRQXQGHUWKHKHDGLQJ

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Summary and Conclusions

7KHFRQGXFWHGDQDO\VLVRIWKHDOJRULWKPIRUGLVWULEXWLRQRIWKHVFKRROHGX- FDWLRQFRPSRQHQWRIWKHJHQHUDOVXEYHQWLRQZLWKUHJDUGWRWKHDVSHFWVPHQ- tioned in the introduction showed that:

7KHDOJRULWKPGRHVQRWVHFXUHIXQGLQJIRUWKHSODQQHGFKDQJHVWRWKH

V\VWHPRIHGXFDWLRQWKHFRVWZKLFKORFDOVHOI²JRYHUQPHQWVZLOOKDYHWR

EHDUWRLPSOHPHQWWKHVFKRROV\VWHPUHIRUP

2. :KHQWKHIXQGLQJIRUWKHSURYLVLRQRISXEOLFHGXFDWLRQWDVNVE\ORFDOVHOI² JRYHUQPHQWXQLWVLVQRWVHFXUHGORFDODXWKRULWLHVPD\EHGHWHUPLQHGWR

DFTXLUHWKHPLVVLQJIXQGVIURPWKHPDUNHWE\WDNLQJRXWORDQV+RZHYHULQ

RUGHUWRE\SDVVGHEWOLPLWVORFDOVHOI²JRYHUQPHQWVUHDFKIRUQRQ²VWDQGDUG

GHEWLQVWUXPHQWVWKDWDFWXDOO\LQFUHDVHWKHLUDFWXDOGHEW

3. The allocation of school education subvention can be evidenced with the YLRODWLRQRIWKHSULQFLSOHDFFRUGLQJWRZKLFKIXQGLQJWUDQVIHUUHGDVSDUW

RIWKHJHQHUDOVXEYHQWLRQVKRXOGQRWEHHDUPDUNHGWRDQ\VSHFLÀFJRDO

ULQJ²IHQFHGZKLFKPDNHVLWLGHQWLFDOZLWKDVXEVLG\

7KHVHFRQFOXVLRQVFRXOGSURYLGHDJURXQGIRUGLVFXVVLRQDERXWFKDQJHVWR

WKHZD\LQZKLFKIXQGLQJIRUVFKRROHGXFDWLRQLVGLVWULEXWHGDQGHYLGHQFHG

in Poland. The results of these analyzes could be presented at consultation ZRUNVKRSVRUJDQL]HGE\WKH0LQLVWU\RI1DWLRQDO(GXFDWLRQRQWKHFDOFXODWLRQ

methods to determine the total amount of school education subvention and the principles of its division. However, these workshops are dedicated mainly WRUHSUHVHQWDWLYHVRIORFDOVHOI²JRYHUQPHQWVJRYHUQLQJERGLHVRIVFKRROV

and education institutions, head teachers and school superintendents. Un- IRUWXQDWHO\WKHUHSUHVHQWDWLYHVRIWKHVFLHQWLÀFFRPPXQLW\DUHQRWLQYLWHG

7KHFRQWULEXWLRQRIWKHODWWHUFRXOGHQULFKWKHGLVFXVVLRQE\SURYLGLQJUH- search results on the economics of education in order to see the inevitable FDXVHDQGHIIHFWUHODWLRQVKLSVEHWZHHQHGXFDWLRQDOÀQDQFHVDQGWKHZKROH

V\VWHPRISXEOLFÀQDQFH

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QDVNXWHNZHMŒFLDZŮ\FLHDUWXVWDZ\RÀQDQVDFKSXEOLF]Q\FKStudia Eko- QRPLF]QH=HV]\W\1XNRZH8QLZHUV\WHWX(NRQRPLF]QHJRZ.DWRZLFDFK

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/DFKLHZLF]:/HJXWNR0:LQLDU]08G]LHODQLHGRWDFML]EXGŮHWyZ

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1LHVWDQGDUGRZH LQVWUXPHQW\ ÀQDQVRZDQLD SRWU]HE EXGŮHWRZ\FK MHGQRVWHN

VDPRU]ĉGX WHU\WRULDOQHJR  .UDMRZD 5DGD 5HJLRQDOQ\FK ,]E 2EUD- FKXQNRZ\FKáyGŬ

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%\GJRV]F]²:DUV]DZD

2SLQLD.UDMRZHM6HNFML2ŒZLDW\L:\FKRZDQLD16==Å6ROLGDUQRŒýµZVSUDZLH

SURMHNWXEXGŮHWXSDĽVWZDQDURNZF]ĘŒFLRŒZLDWRZHMVXEZHQFMLRJyO- QHMGODMHGQRVWHNVDPRU]ĉGXWHU\WRULDOQHJRRUD]NZRW\ED]RZHMGODQDXF]\- FLHOL>2SLQLRQRIWKH1DWLRQDO6HFWLRQRI(GXFDWLRQÅ6ROLGDULW\µFRQFHUQLQJ

WKHGUDIWVWDWHEXGJHWIRUDQGWKHVFKRROHGXFDWLRQFRPSRQHQWRIWKH

JHQHUDO VXEVLG\ WR ORFDO VHOI²JRYHUQPHQW XQLWV DQG WKH EDVH DPRXQW IRU

WHDFKHUV@*GDĽVN

Owsiak S. (2005). Finanse publiczne. Teoria i praktyka. PWN, Warszawa.

3RGJyUVND0.OLPNRZVND-0DWHPDW\NDÀQDQVRZD Wydawnictwo Naukowe PWN, Warszawa.

5DQNLQJJPLQQDSRGVWDZLHGDQ\FKSRGDWNRZ\FK]DUZHGâXJVWD- QXQDG]LHĽ>5DQNLQJRI0XQLFLSDOLWLHVEDVHGRQWD[UHYHQXH

GDWDIURP-XQH@3$3VDPRU]ĉG

5RVV6$:HVWHUÀHOG5:-DIIH-Corporate Finance,UZLQ0F*UDZ²+LOO

6RâW\N3'ĘERZVND²6RâW\N0)LQDQVHVDPRU]ĉGRZH'LÀQ:DUV]DZD

6SUDZR]GDQLH]G]LDâDOQRŒFLUHJLRQDOQ\FKL]EREUDFKXQNRZ\FKLZ\NRQDQLDEX- GŮHWXSU]H]-67]DODWD>5HSRUWRQWKHDFWLYLWLHVRIUHJLRQDODFFRXQWLQJ

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6]DPEHODĽF]\N-Finanse wobec problemów teorii i praktyki banko- ZRŒFLZ3ROVFHIn: J. Czekaj, S. Owsiak (ed.), Finanse w rozwoju gospodar- F]\PLVSRâHF]Q\P, PWE, Warszawa.

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