Abstract
The mechanisms of financing are key in reducing educational differences. Therefore, the provision of financing for systemic solutions and structures that facilitate the development of inclusive education is one of the key factors influencing the creation of this education model and its practical implementation. Among the organs responsible for organizing and implementing inclusive education in Poland are units of local government, which by implementing the local policy are obliged to take into account solutions that promote inclusion both in broadly understood social and educational activities. The objective of this study is to present research results pertaining to the role of local government units in shaping inclusive education and in promoting the idea of inclusion, as well as the preliminary identification of good practice in this field. The research was conducted using the focus interview method. The focus groups consisted of selected representatives the faculties/departments of education of municipal local government units which were diverse in terms of structure. It can be seen that the activities of local government units are important in terms of creating inclusive education and that they constitute the basis for the dissemination of good practice. A significant role is also assigned to the documents they create, such as municipal strategies and education financing plans.
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