Acta Scientiarum Polonorum
Silvarum Colendarum Ratio et Industria Lignaria

The aim of this study was to analyse the national sources of financing educational activities in the State Forests between 2006–2013. An analysis of the structure of expenditure on forest education was carried out and the pace and direction of changes in the financing sources were determined. In the analysed period, expenses on forest education realised by the State Forests showed an upward trend. At this time, the amount of external financing increased significantly from 10 to 25 million PLN, of which the dominant role in the financing of forest education had forest districts. Forest districts’own expenses accounted for 81.74% of expenses on these activities. External sources of financing educational activities accounted for an average 16.3% of the total expenses incurred. In the external financing, the most important was Regional Fund for Environmental Protection and Water Management (WFOŚiGW), which share accounted from 32 to 46%. The state budget in varying degrees funded educational activities carried out in the State Forests. In the period 2011–2013, despite the statutory obligation of state to financial support, State Forests have not received any funds for this purpose.