Principles of Creating Government Programmes as a Basis of Their Efficiency – Polish Experiences

Public spending and the management tools used as part of this process should serve to increase the efficiency of the supply of public services to citizens. One of the necessary elements as part of this process is creating the adequate methodology of government programs. A proper approach, one based on broadly defined programming, is an instrument that can increase the efficiency and effectiveness of tasks carried out in the public sector. An approach based on management by objectives combined with evaluation performed on various stages can bring major results. The article draws on Polish experiences from both work done so far on performance budget and from other instruments of contemporary public management.