This paper points out the problem of finacing developmental enterprises by powiats. It is the important issue, as the insufficient level of powiat’s own revenue results in increasing role of returnable sources in financing developmental enterprises. The aim of this paper is to attract attention to the growing debt problem in powiats. For analysis the egzample of powiat minski is used. The analysis are based on data contained in reports of the implementation of powiat minski budget for the period 2004 – 2014, statistical data of GUS, consolidated data of the Ministry of Finance, literature and legal acts. On this basis it was concluded that powiat’s debt was relatively low, howewer, grew in very dynamic pace. The debt repayment will be charged to future budgets. This leads to the conclusion that powiat may have problem with the financing of the local investment tasks in the future if not increases it’s income potential.