Zarząd zatwierdził kosztorys.

Because zarząd is grammatically singular in Polish.

Even though it refers to a group of people, it is treated as one body: the management board / the board. So Polish uses a singular verb:

• Zarząd zatwierdził... = The board approved...

If you were talking about individual people instead, you would use a plural noun and a plural verb.

The past tense in Polish agrees with the gender of the subject.

Zarząd is a masculine singular noun, so the verb takes the masculine singular past form:

• zatwierdził

Compare:

• masculine singular: zatwierdził
• feminine singular: zatwierdziła
• neuter singular: zatwierdziło
• plural masculine-personal: zatwierdzili
• plural non-masculine-personal: zatwierdziły

So the form here is chosen because zarząd is grammatically masculine singular.

Zarząd is in the nominative singular, because it is the subject of the sentence.

Kosztorys is in the accusative singular, because it is the direct object of the verb zatwierdził.

So the structure is:

• zarząd = who did the action
• zatwierdził = did approve
• kosztorys = what was approved

Because kosztorys is a masculine inanimate noun, and in Polish the accusative singular of masculine inanimate nouns is usually the same as the nominative singular.

So:

• nominative: kosztorys
• accusative: kosztorys

This is very common in Polish. For example:

• mam stół = I have a table
• widzę samochód = I see a car
  (this one changes because of its declension pattern)
• mam plan = I have a plan

So you often have to determine the case from the sentence function, not just from the form.

It is perfective.

The infinitive is zatwierdzić, which means to approve in the sense of bringing the action to completion. So zatwierdził kosztorys means the approval was completed.

The imperfective partner is zatwierdzać. In the past tense:

• zatwierdził = approved, has approved
• zatwierdzał = was approving, used to approve, kept approving

In this sentence, the perfective form is natural because it describes a finished act: the board approved the estimate.

In business or organizational language, zarząd usually means something like:

• management board
• board
• sometimes management

The exact English translation depends on context.

A useful distinction is:

• zarząd = the executive/management body running the organization
• rada nadzorcza = supervisory board

So in a company context, zarząd is often not just any group of managers, but a specific official governing body.

Not always.

Kosztorys usually means a cost estimate, costing, or itemized estimate of costs. It often refers to a document listing expected expenses, especially in areas like construction, renovation, engineering, or project planning.

So depending on context, it may be better translated as:

• cost estimate
• estimate
• cost breakdown

rather than simply budget.

A budget in English can sometimes be broader than kosztorys.

Because Polish has no articles.

There is no direct equivalent of English the or a/an in ordinary Polish grammar. Whether something is definite or indefinite is usually understood from context.

So:

• Zarząd zatwierdził kosztorys.

can mean:

• The board approved the cost estimate
• or, depending on context, A board approved a cost estimate

In real use, context usually makes it clear which meaning is intended.

Yes. Polish word order is fairly flexible because case endings help show who is doing what.

The neutral, straightforward order is:

• Zarząd zatwierdził kosztorys.

But you could also say:

• Kosztorys zatwierdził zarząd.

This is more marked and usually puts extra focus on kosztorys or creates contrast, for example if you are answering What did the board approve?

So the basic meaning stays the same, but the emphasis changes.

A few sounds here are especially useful to notice:

• rz in zarząd sounds roughly like the s in measure
• ą in zarząd is a nasal vowel; before a consonant it often sounds a bit like on/om
• final d in zarząd is devoiced in pronunciation, so it sounds more like t at the end
• ł in zatwierdził sounds like English w
• y in kosztorys is not the same as English ee; it is a shorter, more central vowel

A rough pronunciation guide would be something like:

• zarząd ≈ ZA-zhont
• zatwierdził ≈ za-TVYER-jew
• kosztorys ≈ kosh-TO-ris

These are only approximations, but they can help you get started.

Yes.

A common passive version would be:

• Kosztorys został zatwierdzony przez zarząd.

That means The cost estimate was approved by the board.

The difference is mainly focus:

• Zarząd zatwierdził kosztorys. = active; focuses naturally on who did it
• Kosztorys został zatwierdzony przez zarząd. = passive; focuses more on the document/result

Both are correct, but the active sentence is simpler and more direct.