Rationality of budget expenditure in practice of pub-lic sector units on the example of a prosecutor’s office – an outline of a problem

Abstract

The article addresses a relationship between a principle of rational management of public funds and an implementation of statutory tasks of public authorities, using a functioning of a prosecution service as an example. The purpose of the study is to demonstrate that an obligation to use budgetary resources efficiently and economically, as derived from the Public Finance Act, inevitably comes into tension with the constitutional duty to perform public functions, which by their very nature cannot be subordinated to purely economic criteria. The paper presents this issue within a systemic framework, treating it as a constitutional and institutional problem rather than a merely managerial one. It argues that financial rationality should be understood as a principle supporting an exercise of public functions rather than limiting their scope. The author concludes that the key to reconciling the “logic of the budget” with the “logic of public service” lies in developing legal instruments enabling the coexistence of both orders – through the introduction of mechanisms assessing cost proportionality and institutional responsibility.