Sources of financing educational tasks by local government units in Poland

The article considers the sources of financing educational tasks in local government units, as well as the adequacy of funds obtained for this purpose from the state budget. The aim of the article is to assess the degree of coverage of educational expenses in local government units by funds transferred from the state budget for the implementation of educational tasks. The numerical data used in the analysis concern local government units in Poland and come mainly from reports on the implementation of their budgets prepared by the Ministry of Finance. The time scope of the research covers the years 2016-2022. The research shows that in the analyzed period, the income of local governments from educational subsidies did not even cover current expenditure on education. Local government units were forced to increasingly engage their own revenues in financing educational tasks. "The publication presents the results of the Project no. 026/EFA/2023/POT financed from the subsidy granted to the Krakow University of Economics".