Abstract
This article aims to assess the magnitude of the impact of the changing economic situation, related to the COVID-19 pandemic, on the financial situation of local government units (LGUs) in Poland. It employs an indicator analysis, along with a comparative analysis of measures of the financial condition of LGUs. It assesses the extent of financial self-reliance, development opportunities, budget results and operating results, as well as debt. Polish LGUs covered by the comparative analysis are categorized by their respective types. The analysis covers the years 2018–2021. In describing the condition of local government finances, it can be ascertained that the role of self-revenue decreased in 2020; this indicates a reduction in LGUs’ financial self-reliance. The deterioration of the financial situation can be further evidenced by falls in LGUs’ operating surpluses and investment expenditures. Cities with powiat (municipal) rights find themselves in the most disadvantaged situation.
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