Abstract
The main objective of the study was to assess the level of operating surplus (free funds in the balance sheet) of all LGUs in the Lubelskie province in the period 2014-2016. The study uses elements of financial analysis, including a descriptive method. Financial data came from the Bestia reporting system. It was found that the level of operating surplus increased in this period. In the audited period in Poland, the number of units that showed a surplus in the budget nearly doubled (in 2014 there were 1,358, while in 2016 – 2,245). The amount of surplus generated by local government units in the period 2014-2016 increased from over 3.6 billion PLN to nearly 8.7 billion PLN. In addition in the Lubelskie province decreased the number of local government units, which did not obtain an operating surplus, and its average level increased.
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