Finance Management in Local Government Shared Services Centres in Poland – Primary Experiences

Abstract

Based on an amendment of the act on gmina local government and certain other acts of 2015, legal solutions were introduced to enable the establishment of shared services centres in the local government administration structure. Their task is to increase the flexibility and efficiency of the management of local government units. The aim of the paper is to find out about the first experiences of capital cities of voivodeships, and to indicate the most commonly functioning organisational models. The studies were based on the analysis of resolutions establishing shared services centres and the analysis of city budgets.