Management of Available Funds by Independent Public Healthcare Institutions

The proper functioning of the health care system is one of the most important challenges faced by every state. In Poland, an essential part of the tasks related to health care has been entrusted to independent public health care establishments (IPHCE). These entities are state or local government legal persons, classified as the public finance sector. In order for IPHCE to fulfil their tasks, it is necessary to ensure not only an appropriate level of financial resources, but also their proper management ensuring not only efficiency, but also stability and security of public finances. The considerations carried out for the purposes of this study concern the problem of investing free financial resources by these units. As part of the research conducted, a thesis was put forward that proper management of free financial resources by IPHCE may contribute to an increase in the income of these entities and, consequently, to more effective performance of the tasks entrusted to them. In order to confirm this thesis, the functioning of the legal framework relating to the management of available funds by IPHCEs was verified. Then, an analysis was made of the practical aspects related to the allocation of available funds by selected IPHCEs, conducting therapeutic activity in the city of Szczecin. The study used a dogmatic-legal research method and an empirical-analytical method. The subject of the study covered Polish legislation, doctrinal views and data obtained from individual IPHCEs.