This article contains important information related to the functioning of the Basic units of
local government in Poland, such as municipalities, their funding and the scope of their duties. In
the example of cities and municipalities Klodawa, there is analyzed the significance of income
from local taxes and charges in their tasks of that unit. Disbursement of funds was compared with
the individual policy documents and there were proposed changes to the desired sample orientations
in order to increase their effectiveness. One of them is still underestimated in Poland, publicprivate
partnership, which part of the study was also devoted in this article
