The article is focused on financing of Polish support to displaced persons arriving to Poland from Ukraine after 24 February 2022, so after the Russian invasion on Ukraine. Poland has introduced a new statute and has amended general rules applicable in mass influx situations. That area of law is regulated also by Directive 2001/55/EC which establishes a minimum standard of displaced persons’ rights, leaving their financing primarily to national budgets. The Council Implementing Decision (EU) 2022/382 is the first law which has activated the Directive. Under the amended Polish law, support to persons from Ukraine is subject to the avail-ability of national financial resources, which contradicts the principles of public finance law because Polish law does not establish predictable sources of financing, and spendings are not controlled by the Polish Parliament.

Management control should be understood as the totality of measures taken to ensure that public objectives and tasks are carried out in a lawful, efficient, economical and timely manner. As a result, this control is therefore intended to increase the efficiency and effectiveness of the entire Polish public administration. Of great importance in the control process is the stage of risk identification, as perceiving a given risk will allow to effectively counteract it. According to management control standards, an annual report in the form of a statement is recommended for this purpose. To facilitate control, the Ministry of Finance has drawn up a template that managers of units can use when assessing the state of management control. In this article, the author not only characterizes management control, but also analyzes the statements made by public finance sector entities. This was to verify whether public finance sector entities not only understand the objectives of the introduction of management control, but also whether they correctly complete the provided template of the declaration, thus contributing to the effective operation of public administration.

The purpose of the article is to characterise the main reasons and consequences of the division of sub-central government tasks between its own tasks and commissioned tasks and the indication of some controversy related to this issue. The author analyses in particular certain types of local government tasks (concerning the most important spheres of local activity, such as welfare, education, or health) and its qualification to the category of „its own tasks”. The essential conclusion of the paper is that in many cases the qualification of specific public affairs to one or the other category of self-government tasks is determined not so much by its specific „nature”, but primarily by its fiscal consequences, including the ability to pass the obligation of its financing to local authorities. The research methodology used in the article is based on a critical analysis of the legal acts as well as literature on public finance and financial and administrative law.

This article presents legal issues in connection to the relation between the state and the beneficiaries of earmarked subsidies for the realisation of public duty, especially the relation between the state and the local government bodies, as well as the purpose and the role of the subsidy contract in such relations. The provisions of the Public Finance Act referring to the conditions of allocating and reimbursement of the subsidy and, on the other hand, the right to regulate some of the rules in a contract as an institution of private law are being discussed in the context of the public character of the funds from subsidies. Additionally, common problems with the application of the provisions of the law are being reviewed in the above-mentioned context.