FINANSOWANIE OCHRONY ZABYTKÓW I OPIEKI NAD ZABYTKAMI PRZEZ SAMORZĄD TERYTORIALNY W POLSCE
FINANCING THE PROTECTION AND PRESERVATION OF MONUMENTS IN POLAND

Summary/Abstract: Purpose | Identification of how local government units (LGU) allocate funds for the protection and care of historical monuments. Research method | The study covers the period 2013-2022 and includes all types of LGU (communes and districts were categorised by type). Descriptive statistics, correlation analysis, and chi-square tests were used to explore the relationship between LGU types and spending patterns. ANOVA was applied to detect significant differences in average annual expenditures. Results | Both nominal and real expenditures grew, with districts accounting for around 50%. Current expenditures dominate, especially in rural districts (90%). Most funds are transferred as earmarked grants to non-public sector entities. Cities with district rights (CDR) show the highest share of capital expenditures (25%). Provinces mainly support other PFS units through current earmarked grants. Few units allocate funds to capital expenditures, but these amounts are high, especially in CDR and urban communes. Originality / value / implications / recommendations | The research examines changes in expenditure for monument protection, their structure, and average per-unit values by LGU type and expenditure nature (current, capital) and the entity ultimately executing the task. By allocating funds to monuments, LGU implement the principle of subsidiarity; investments in this area are aimed at strengthening the impact of local development factors.

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