Big problem with tiny amounts. What constitutes a violation of the discipline of public finances?

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Public finance sector entities gotta claim fiscal liabilities from debtors – it is obvious. However, could spending respective twelve or respective 100 zlotys to recover respective zlotys and, in utmost cases, respective twelve cents be regarded as a violation of the discipline of public finances? It may besides be asked the other question: could a tiny amount of public debt default be considered to be specified an infringement ?