Skarbnik

Skarbnik is a Polish term for a treasurer or financial officer—an official responsible for managing money, assets, and financial records within an organization, institution, or local government. The word is used in both public administration and private or nonprofit contexts.

Etymology and usage: The name derives from skarbiec, meaning treasury. The suffix -nik denotes a person associated with a particular function, so skarbnik literally means the person responsible for the treasury or finances.

In public administration, the skarbnik plays a central role in financial governance. In Poland, it is a formal position in municipalities (gmina) or counties (powiat), overseeing budgeting, accounting, treasury operations, and financial reporting. The skarbnik ensures compliance with public finance law, manages cash flow, debt, procurement, and asset management, and prepares financial plans and annual statements. The appointment is typically made by the head of the local government (such as a wójt, burmistrz, or prezydent miasta) or by the governing body, and the person usually has professional qualifications in economics, accounting, or public administration.

Historical context: Historically, skarbnik referred to treasury officials in royal courts, churches, or estates, who managed the treasury and related finances. Over time, the role evolved and formalized within modern state and local government structures and, in some organizations, remains a designated position for financial stewardship.

Other contexts: The term is also used in private organizations and nonprofit entities to designate the official responsible for financial records, budgeting, and monetary stewardship.