The Poland’s BOOST government expenditure database is constructed with expenditure data available on Poland’s Ministry of Finance’s website. The BOOST dataset is composed of committed, amended and executed amounts dissected by two levels of economic classification, two levels of functional classification, and administrative classifications broken down at the central government level (ministries and agencies, and individual spending units) and at the local governments (provincial) level. Additionally, both the central government budget and the local government budgets are divided into ten categories based on the source of financing. Poland’s BOOST features data from 2004 onwards for central and local government budgets.
Database users should be aware of the potential limitations of the datasets. We urge users to consult the users’ manuals to learn more about these limitations and take them into account when analyzing their countries’ budgets.