The purpose of the BOOST project is to enhance the transparency and efficiency of public spending across the globe by improving access to government expenditure data and linking spending to relevant results. As of August 2014, the BOOST team has collected and processed detailed government expenditure data from more than a dozen countries across the Europe and Central Asia region, creating easy-to-use databases that have been employed by World Bank researchers on a variety of projects. In Poland, the BOOST government expenditure database has been constructed using the data available on Poland’s Ministry of Finance’s website. The resulting BOOST dataset follows the national fiscal reporting methodology and includes information on the approved, revised and actual budgets broken down by level of government, spending units, economic and functional classification and financing source.
Kind of Data
Administrative records data [adm]
Unit of Analysis
Each observation corresponds to expenditure on a specific budgetary line-item, as defined in the national budget classification system.
This version of the Poland BOOST (v1.3) covers the state budget and the budgets of territorial government units for years 2004-2013 and for all sectors of the economy.
The dataset coves only central and local government spending funded through both domestic and EU structural funds and accounted for in the country’s Treasury system. It however does not cover central and local extra-budgetary expenditures.
The BOOST covers the entire country of Poland.
Producers and sponsors
Macroeconomics & Fiscal Management GP
Ministry of Finance of Poland
Dates of Data Collection
Data Collection Mode
This version of the Poland BOOST has eight administrative levels/variables, 2 levels/variables in the economic classification, 2 levels/variables in the functional classification, and 1 level/variable in the classification by sources of financing.
1. The economic classification is not GFS-compatible;
2. The functional classification is not COFOG-compatible;
3. The dataset does not include expenditures of extra-budgetary units and funds (including Social Security Funds), both at the central and local levels, which together account for approximately 55% of the consolidated budget in 2013;
4. The Excel version of the BOOST does not contain the admin5, admin6, admin7 and admin8 variables, which were not exported due to limited storage capacity of Excel, and are available in the STATA version of the Poland BOOST;
5. The transfer variable should be treated as an indication of potential intrabudgetary transfers rather than an officially recognized indicator. Users should the State budget and the budgets of territorial government units separately.
ECA BOOST team
The disaggregated data used for the construction of the Poland BOOST was posted on the official Website of the Ministry of Finance of Poland. Users are therefore free to share the database within and outside the World Bank.
Poland BOOST version 1.3
Disclaimer and copyrights
The user of the data acknowledges that the original collector of the data, the authorized distributor of the data, and the relevant funding agency bear no responsibility for use of the data or for interpretations or inferences based upon such uses.