Abstract

Public tasks are carried out by entities forming the public finance sector. The article focuses on executive agencies and has been limited to the financial aspects of their functioning. The aim of the study is to determine the sources of financing of executive agencies operating in Poland and the share of subsidies from the state budget in them. The comparative descriptive analysis method was used in the study. The first part of the article is theoretical in nature. It presents the general principles of financial management of executive agencies as well as the specificity of the operation of individual agencies and the sources of their revenues. In the empirical part, the financial data of executive agencies for the years 2020-2022 was analysed. The total financial condition of the study group should be assessed positively. The analysis of the generated revenues, including subsidies from the state budget and the financial result, showed a significant differentiation of this group of public finance sector entities in the examined area.

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