Multi-Year Financial Forecast in the Self-Government

The purpose of this paper is to analyze the statutory principles and guidelines used to create the first multi-year financial forecasts (MFF) of self-government units in 2011. This is the first year of new solution in selfgovernment (SG) units in Poland. The analysis of SG resolutions leads to a conclusion that a long-standing financial forecast is subject to a significant number of changes introduced throughout the financial year, which results from the necessity to update it after amending the SG budget