Zróżnicowanie sytuacji finansowej wybranych jednostek samorządu terytorialnego na podstawie indywidualnego wskaźnika zadłużenia
Diversity of the financial situation of selected self-government units under individual debt indicator

Summary/Abstract: Long-term financial forecast can play a significant role as a new tool of assessing the financial situation of the self-government units. The paper presents financial situation of 227 self government units of Lubelskie Voivodeship, which is based on the individual debt indicators of long-term financial forecast. The hypothesis presented at the beginning of the paper is: the situation of self government units with low financial potential or low population is more difficult in comparison to richer and highly populated self-government units. However, the research has not proved the hypothesis. Furthermore, due to high disparities of indicators of the investigating self governments in 2013 and 2014 (and forthcoming years), it is very likely that the estimated data issued by self government are too optimistic. In the result, it is shown that Regional Account Chamber (Regionalna Izba Obrachunkowa) plays a significant role by giving opinions and verifying indicators of the long-term financial forecasts.

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