“…-the need to keep records in two different ways, resulting in additional burdens for public administration, -difficulties in assessing the status and directions of development of the public finance sector, as this involves analyzing two different systems of classification and understanding of the differences between them, -difficulties in deciding on the shape of the budget act by MPs, who must be able to accurately relate the consequences of their decisions to the traditional and activitybased systems, -inconsistency in the institutional and legal system due to the fact that some data such as the National Long-term Financial Plan, is presented only in activity-based system but result in provisions, which have consequences for subsequent budget acts, which are prepared both in the traditional and activity-based systems. Some of the selected examples of the implications arising from the use of two different methods of classification, which may become the main cause of the risk arising from a revolution in the institutional arrangement of the public sector, associated with implantation of the traditional classification among administration personnel, and thus the efficiency in the use of this method, according to Robinson (2013), Lorain et al (2015), Harasym et al (2017), Alam & Lawrence (1994).…”