National Fund for the Protection of Heritage Monuments – principles for the establishment and operation

Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2018, Vol 6, Issue 4

Abstract

The paper presents the legal status, sources of income, and directions of expenditure of the National Fund for the Protection of Heritage Monuments, which is a state purpose-specific fund included in the public finance sector of the Republic of Poland. The rules for establishing and making use of this fund are regulated by the provisions of the act on the protection and guardianship of monuments and the Public Finance Act. The only source of income of the fund are administrative pecuniary penalties for non-compliance with the regulations on the protection and guardianship of heritage monuments. Tasks that can be financed from this fund include conservation and restoration works, as well as construction works carried out directly at the monument. The hypothesis that the National Fund for the Protection of Heritage Monuments, owing to its inconsiderable financial resources, will constitute only a complementary source for financing such works, has been positively verified. The main sources of financing are the state budget and budgets of local government units.

Authors and Affiliations

Małgorzata Ofiarska

Keywords

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  • EP ID EP491124
  • DOI 10.12775/PBPS.2018.020
  • Views 64
  • Downloads 0

How To Cite

Małgorzata Ofiarska (2018). National Fund for the Protection of Heritage Monuments – principles for the establishment and operation. Prawo Budżetowe Państwa i Samorządu, 6(4), 11-33. https://europub.co.uk/articles/-A-491124