Abstract:
In the 80s of the last century, for the whole public sector, due to its low
efficiency, old and inefficient administration model begun to replace
gradually through multiple used in business management methods. Polish
local authorities realize that to achieve beneficial effects is not possible
without a modern management system that can help to improve the efficiency
and the performance of local government. In addition, we see a lot of
changes in economic, social and global, which have the negative impact on
the functioning of the local government, and in particular, on its financial
situation. In a clash with the growing expectations of the local communities, it
forces local authorities to undertake specific activities.
The aim of the article is to present selected tools of contemporary management
in the local government sub-sector, in particular multi - year financial
planning, annual planning in the form of task-based budgeting, public-private
partnership and internal management control and audit in context of legal
and organizational barriers which influence the effectiveness of their use.