ABSTRACT

The management of financial resources, which affects the economic situation of the local government and the efficient achievement of goals takes on special meaning in the functioning of a unit territorial government. The article presents the financial condition and the level of socio-economic development of rural municipalities of świętokrzyskie voivodeship on the basis of synthetic index. Synthetic measure of financial condition and development indicate various level of studied units. Their value depends from the economic character of the region, as well as from the financial independence, the level of own income, local taxes or ongoing investment expenditure. The value of financial situation index fluctuated between 0.06 (Słupia Konecka) and 0.51 (Sitkówka Nowiny) in 2005 and 0.11 (Łubnice) and 0.49 (Sitkówka Nowiny) in 2014. A measure describing the development concluded in the range of 0.14 (Moskorzew) and 0.52 (Morawica) in 2005 and 0.16 (Imielno) and 0.65 (Morawica) in 2014.