You are responsible for organizing the provision of public services and ensuring financing of the costs of their provision, which requires the preparation of appropriate documents and financial analyses. One of the challenges you will face will be to establish an entrustment resolution on the basis of which the provision of public services will be possible using direct procurement (in-house procurement). It is therefore necessary to prepare both the legal elements and the economic and accounting elements of the planned entrustment.
The first step is to determine the legal basis for the planned entrustment and to check whether the entity that will provide the services will meet the definition of an internal entity. In order to enable the payment of compensation, it is necessary to determine whether the tasks to be entrusted can be defined as services of general economic interest.
Financing the costs of public services without establishing an entrustment structure (using direct entrustment) constitutes illegal State aid, which means that the funds in question cannot be paid and are subject to return. Introducing funds into the budget of a given local government unit that are inconsistent with State aid regulations will be the basis for negating such a budget and, consequently, stopping the financing of these services.
Maciej Fornalczyk and his team can support you in this respect and prepare an Entrustments of Public Services Obligations for you.