Republic of Poland : Technical Assistance Report-Next Steps in Developing a Standard Chart of Accounts and Multi-year Budget


International Monetary Fund. Fiscal Affairs Dept.

Publication Date:

September 5, 2019

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This capacity development mission follows on two earlier missions conducted by the Fiscal Affairs Department (FAD) of the International Monetary Fund. These missions covered the development of a Standard Chart of Accounts (SCoA) and the Medium-Term Budget Framework (MTBF) that are part of the wider Public Financial Management reforms the Polish government is implementing. These reforms will improve consistency in reporting and provide a stronger basis for understanding the financial position of the general government. It will also help attain the medium-term objective of reducing the structural deficit to 1 percent of GDP by 2021. The mission commends the Polish Ministry of Finance (MoF), for the high level of commitment to the reforms. This commitment was evidenced in various actions and activities of government, including public pronouncements by the Minister of Finance. Also, the progress made with the implementation of the recommendations of the earlier missions was noted. Most notable was the establishment of the Budget System Reform (BSR)1 Project Governance Structures, the progress that various working groups have made with research on their respective topics, and the changes to the Budget Regulation of January 2019 to accommodate medium-term planning. This is supported by the high level of knowledge and expertise displayed by staff working on these reforms.


Country Report No. 19/287



Publication Date:

September 5, 2019



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