THE FINANCIAL CONDITIONS OF SUSTAINABLE DEVELOPMENT IN LOCAL GOVERNMENTS IN GMINAS OF THE SILESIAN VOIVODESHIP

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1 ZESZYTY NAUKOWE POLITECHNIKI ŚLĄSKIEJ 2017 Seria: ORGANIZACJA I ZARZĄDZANIE z. 113 Nr kol Jusyna ŁUKOMSKA-SZAREK Poliechnika Częsochowska Wydział Zarządzania jlszarek@zim.pcz.pl THE FINANCIAL CONDITIONS OF SUSTAINABLE DEVELOPMENT IN LOCAL GOVERNMENTS IN GMINAS OF THE SILESIAN VOIVODESHIP Absrac. One of he mos popular ideas behind developmen a all levels of managemen in recen years is susainable developmen. This sudy aemps o analysis financial deerminans of susainable developmen in local governmens. The paper included o analyse and evaluae budgeary revenues and expendiures on environmenal proecion in local governmen eniies, heir operaional and oal susainabiliy, based on he daa obained from he Cenral Saisical Office of Poland colleced in Local Daa Bank. The hisorical daa colleced in he sudy allowed for ex-pos analysis, calculaion of he necessary indicaors and assess hem in he years The analysis was carried ou hrough comparison, and he daa for local governmens in gminas of he Voivodeship were compared o arihmeic means of gminas in oal in Poland. Keywords: susainable developmen, invesmen, local governmens, budge FINANSOWE UWARUNKOWANIA ZRÓWNOWAŻONEGO ROZWOJU SAMORZĄDÓW GMINNYCH W WOJEWÓDZTWIE ŚLĄSKIM Sreszczenie. Jedną z najpopularniejszych idei przyświecających rozwojowi na wszyskich poziomach zarządzania saje się w osanich laach zrównoważony rozwój. W opracowaniu podjęo rozważania na ema finansowych uwarunkowań ekorozwoju samorządów lokalnych. Przeprowadzono badania własne obejmujące analizę oraz ocenę dochodów i wydaków budżeowych JST poniesionych na ochronę środowiska, ich operacyjna i całkowią zdolność do ekorozwoju na podsawie danych GUS zgromadzonych w Banku Danych Lokalnych. Zebrane dane hisoryczne umożliwiły podjęcie analizy ex-pos, obliczenie wskaźników oraz dokonanie ich oceny w laach Analiza zosała przeprowadzona w ujęciu porównawczym, dane samorządów gminnych w wojewódzwie śląskim odniesiono do średnich arymeycznych dla gmin ogółem w Polsce. Słowa kluczowe: ekorozwój, inwesycje, samorządy lokalne, budże

2 240 J. Łukomska-Szarek 1. Inroducion The problems of environmenal proecion are becoming more and more imporan in he conex of local developmen and are refleced by boh legal regulaions and individual conceps of managemen. Susainable developmen has evolved ino one of he mos popular ideas ha promoe developmen a all levels of managemen in recen years. The local level is becoming he mos appropriae for susainable developmen since a paricular role is played by erriorial self-governmens. In paricular, i performs he funcion of a hos in is area while is sauory obligaions include performance of asks in he area of developmen of local environmen 1. Therefore, he major principle of susainable developmen is socioeconomic growh which inegraes poliical, economic and social iniiaives while preserving balance in naure and ensuring susainabiliy of basic naural processes in order o guaranee meeing he basic needs of individual socieies or ciizens in boh presen and fuure generaions 2. The main idea behind susainable developmen is o preserve environmen and naural resources for he generaions o come, ye no hrough radiionally undersood direc environmenal proecion bu hrough changes in he model of developmen of civilizaion. These changes should consis in modificaion of he model of consumpion, wih less pressure on he environmen as well as changing he sysem of values and he mehods of managemen so ha he environmenal pressure does no exceed is capabiliies of self-regulaion 3. The aciviies aimed a resoraion of naural balance are impossible wihou invesmens in susainable developmen. These invesmens represen he oulays conneced wih purchasing or producing physical propery componens necessary for performing he sauory asks o proec he environmen. In order o ensure ha he invesmens are made, local governmens mus be equipped in suiable financial resources. However, limied inernal resources ofen force hese eniies o use exernal funds. Therefore, he main aim of he presen sudy was evaluaion of financial capaciy of gminas (gminas are principal unis of erriorial division in Poland) in he Voivodeship for susainable developmen. Due o he opic of his sudy, i is jusified o bring closer he informaion abou budgeary revenues and incomes in he eniies of local governmen conneced wih environmenal proecion. The invesigaions presened in his paper aemp o answer o he following quesions: Wha was he share of expendiures on municipal services managemen and environmenal proecion in he srucure of budgeary expendiures in oal in gminas of he Voivodeship compared o he gminas in oal in Poland? 1 J. Łukomska-Szarek: Raio analysis in he process of managemen of susainable developmen in local selfgovernmens. Sovremennyj Naucnyj Vesnik Seria: Ekonomiceskie nauki, nr 1(140), 2013, pp A. Barczak: Zadania samorządu eryorialnego w zakresie ochrony środowiska. Dom Wydawniczy ABC, Warszawa 2006, s J.S. Zegar: Kierowanie zrównoważonym rozwojem społeczno-gospodarczym. SGH, Warszawa 2003, s. 36.

3 The financial condiions of susainable developmen 241 Wha shaped he srucure of he percenage of expendiure on environmenal proecion in gminas of he Voivodeship compared o he gminas in oal in Poland? Wha was he scope of invesmens in he area of environmenal proecion in local governmen eniies? Was sagnaion or a revival observed in Poland in in invesmen aciviy of local governmen eniies in he area of environmenal proecion? How has in he year he oal capaciy for susainable developmen in gminas of he Voivodeship compared o he gminas in oal in Poland? In order o deal wih he above quesions, he paper aemps o analyse and evaluae budgeary revenues and expendiures on environmenal proecion in local governmen eniies. Agains he background of he heoreical aspecs, he sudy aemps o analyse and evaluae expendiures in gminas in he Voivodeship on he invesmens in susainable developmen and financial sources used in hese invesmens. The sudy poins o oal and operaional capaciy for developmen in local governmen. An addiional indicaor was also developed in order o evaluae oal capaciy for susainable developmen in gminas. The analysis was carried ou wih dynamic approach based on he hisorical daa from he Local Daa Bank (Bank Danych Lokalnych, BDL). The period of he sudy was from 2008 o The role of ecological invesmens in he managemen of susainable developmen in gminas Imporance of local economy for developmen of paricular gminas resuls from he changes which iniiaed he implemenaion of marke economy and empowermen of local socieies. The gmina is undersood o mean a local and erriorial social sysem wih clearly defined borders and specific properies of he environmen and socio-economic condiions 4. Local developmen is conneced wih broadly undersood socio-economic developmen of local socieies. There are four basic goals of local developmen 5 : Building he opimum socio-economic spaial srucure in a paricular area o guaranee he mos advanageous developmen of local economy. Developmen of an opimum funcional sysem which ensures meeing he basic needs of he economy and inhabians, Raional land developmen policies, Proecing environmenal resources and preservaion of he naural space. 4 D. Burzyńska: Rola inwesycji ekologicznych w zrównoważonym rozwoju gmin w Polsce. Wydawnicwo Uniwersyeu Łódzkiego, Łódź 2012, s M. Ziółkowski, M. Goleń: Zarządzanie sraegiczne rozwojem lokalnym, [w:] H.Sochacka-Krysiak (red.): Zarządzanie gospodarką i finansami gminy. SGH, Warszawa 2006, s. 67.

4 242 J. Łukomska-Szarek An obligaion o mee he basic needs of local socieies resuls from compulsory provisions conained in he ac on local self-governmen, alhough i can be poined ha he care for he economic developmen migh limi oher areas of developmen of sociey, such as he areas of environmenal proecion. Economic developmen ofen leads o he desrucion and degradaion of he environmen and i should be emphasized ha he deerioraing qualiy of he environmen has a subsanial effec on he qualiy of human life. Therefore, susainable developmen is expeced o represen he concep which does no inhibi economic developmen while preserving he naural environmen 6. The concep of susainable developmen relaes o a long-erm abiliy of ineracion beween he economy and developmen while mainaining he crierion of proper aiude o he environmen 7. In he lieraure, susainable developmen is ofen referred o as permanen developmen or ecodevelopmen 8.The idea behind susainable developmen is he change in disadvanageous rends in he environmen which lead o increasing polluion and reducion in he gap beween he rich and he poor 9. The susainable developmen idea posulaes ha implemening is assumpions and ingesion is convicions, can change human life in all globe for beer. As per his philosophy, we should rea each oher as a small par of enormous eniy, and as a resul look for people live comprehensively 10. M. Keiner indicaes ha susainable developmen is generally presened wih respec o he hree dimensions (and he relaionships beween each oher): economy, sociey and environmen 11. In Poland, he heoreical aspecs and implemening he concep of susainable developmen has been disseminaed among ohers hrough F. Pionek, and B. Pionek 12. According o he Environmenal Proecion Ac in Poland, susainable developmen means a socio-economic growh which inegraes poliical, economic and social iniiaives while mainaining balance in naure and in order o guaranee opporuniies for meeing he basic needs of individual socieies or ciizens in boh presen and fuure generaions N. Carer: The Poliics of he Environmen, Ideas, Acivism, Policy. Cambridge Universiy Press, 2007, p B. Pionek: Koncepcje rozwoju zrównoważonego i rwałego Polski. Wydawnicwo Naukowe PWN, Warszawa 2002, s D. Burzyńska: Rola inwesycji ekologicznych w zrównoważonym rozwoju gmin w Polsce. Wydawnicwo Uniwersyeu Łódzkiego, Łódź 2012, s J.C. Dernbach: Targes, Timeables and Effecive Implemening Mechanism: Necessary Building Blocks for Susainable Developmen. William & Mary Environmenal Law and Policy Review, Vol. 27:79, 2002, pp More on his opic: J. Blewi: Undersanding Susainable Developmen. Earhsean, London M. Keiner: Re-emphasizing susainable developmen he concep of evoluionabiliy. Environmen, Developmen and Susainabiliy, No. 6, 2004, p Pionek B.: Koncepcje rozwoju zrównoważonego i rwałego Polski. Wydawnicwo Naukowe PWN, Warszawa 2002; Pionek F.: Znaczenie narzędzi ekonomiczno-prawnych i rozwiązań organizacyjnych dla wdrażania rozwoju zrównoważonego. Rocznik Ochrony Środowiska (Annual Se The Environmen Proecion). No. 2, 2000, s , Zaremba-Warnke S.: Markeing jako narzędzie realizacji ścieżek sraegicznych ekonomii zrównoważonego rozwoju. Rocznik Ochrona Środowiska (Annual Se The Environmen Proecion). No. 15, 2013, s Usawa z dnia 27 kwienia 2001 r. Prawo ochrony środowiska (Dz. U Nr 62 poz. 627).

5 The financial condiions of susainable developmen 243 Susainable developmen in local governmens is deermined by invesmen projecs aimed a environmenal proecion. Gmina as he basic eniy of local governmen has righ o make independen decisions on he designaion of he invesmen policies while choosing available and adequae resources and using suiable financial mehods and insrumens o implemen hese policies. The mos of local invesmens are conneced wih social and echnical infrasrucure. Infrasrucural and communal invesmens improve, in a permanen manner, he sandard and qualiy of life of inhabians and ofen affec he general improvemen in he condiion of he environmen and ofen ensure proper condiions for developmen of business eniies. Ecological invesmens are he mos measurable, oriened no only owards he achievemen of concree maerial effecs, bu, firs and foremos, owards improvemen in he condiions in line wih he environmen and resources of he environmenal developmen. They perform essenial funcions wih subsanial economic and social effec 14. Ecological invesmens include in paricular proecing waer, air, ground, naure, landscapes and he environmen agains he noise as well as liquidaion, uilizaion and reamen of he indusrial and communal wase and land rehabiliaion of landfills, spoil ips and sludge lagoons. The way of realizaion an invesmen underaking in every local selfgovernmen uni as per susainable developmen idea should make for creaing hese condiions which assure as small as possible hrea for naural environmen during implemening developmen process. Therefore he necessary is successive eliminaing economic processes and aciviies (damaging for environmen and people) wih conservaion appropriae he pace of economic growh 15. One can emphasize ha he analysis of he lieraure poins o he subsanial role of ecological invesmens from he sandpoin of local developmen, wih paricular focus on susainable developmen in gminas. These invesmens represen an imporan insrumen of managemen of susainable developmen and he necessary elemen of he sraegic policies. 3. Evaluaion of budgeary expendiures in gminas in he Voivodeship on environmenal proecion in Evaluaion of invesmen expendiures on environmenal proecion was carried ou based on he ex-pos analysis and hisorical daa obained from he Cenral Saisical Office in Poland in The major focus was on evaluaion of he share of he expendiures on environmenal proecion in budgeary expendiures in oal in local gmina governmens. According o he division used of he budgeary classificaion, he expendiures on 14 D. Burzyńska: Rola inwesycji ekologicznych, op.ci., s Łukomska-Szarek J.: Włóka M., The Susainable Developmen Idea in Local Self-Governmen Unis. Oraldyn Fylym Zarsysy Seria: Ekonomiceskie nauki. 1(49), 2013, p

6 244 J. Łukomska-Szarek environmenal proecion are presened in oal wih communal expendiures. The Table 1 (below) conains he respecive calculaions for individual indicaors. Table 1 Raio of expendiures on municipal services managemen and environmenal proecion in gminas of he Voivodeship compared o he gminas in oal in Poland in (in %) TERRITORIAL UNIT W 1 6,9 7,4 7,1 6,6 6,2 7,1 8,1 Poland W ,1 15,2 14,2 14,5 14,5 13,5 Gminas W 3 54,5 56,5 51,8 49,3 45,7 37,6 32,9 in oal W 1 10,6 11,5 8,6 7,2 7,1 8 9,7 W Voivodeship 2 30,4 30,2 20,9 16,4 16,7 16,3 17,3 W 3 64,9 68,4 54,4 47,1 46,0 42,2 40,7 W 1 6,8 7,4 6,3 5,3 5,2 6,3 7,5 Poland W 2 16,3 17,7 12,7 9,2 10,1 10,8 10,3 Urban gminas Urban and rural gminas Rural gminas Voivodeship Poland Voivodeship Poland Voivodeship W 3 55,3 58,3 45,8 39,2 39,8 32,4 27,6 W 1 11,2 12,4 9,1 7,3 7,0 8,1 10 W 2 38,6 37,7 19,2 21,8 16,2 16,2 17,9 W 3 67,2 70,7 56,0 45,9 44,4 41,7 41,5 W 1 8,8 8,6 9,4 9,7 9,0 9,3 10,3 W 2 32,9 33,7 24,3 17, ,4 22,2 W 3 57,3 54,9 58,0 59,3 54,3 44,6 39,9 W 1 12,4 13,4 8,1 8,8 8,5 6,9 8,3 W 2 13,2 13,9 15,4 16,5 27,7 14,4 15,2 W 3 65,6 70,9 51,9 55,8 57,4 34,8 34,3 W 1 5,6 6,3 7,3 7,2 6,6 7,3 8 W 2 24,5 19,4 21,6 24,4 16,5 16,3 15,1 W 3 49,0 53,0 57,2 55,6 47,9 41,3 37,7 W 1 5,9 5,3 5,9 6,4 6,6 7,9 8,8 W ,1 9, , ,7 W 3 40,4 36,4 44,2 48,6 48,9 47,3 38,1 * W 1 - The share of expendiures on municipal services managemen and environmenal proecion in he srucure of budgeary expendiures in oal in gminas; W 2 - Share of invesmen expendiures on municipal services managemen and environmenal proecion in oal invesmen expendiures in gminas; W 3 - The share of invesmen expendiures in he srucure of budgeary expendiures in oal on municipal services managemen and environmenal proecion in gminas. Sources: own calculaions based on BDL, GUS. Analysis of hese indicaors reveals ha he share of expendiures on environmenal proecion was declining from 2009 o 2012, boh in he gminas in he Voivodeship (from 11.5% o 7.1%) and in Poland in oal (from 7.4% o 6.2%). However, i should be sressed ha a regression in he expendiures on municipal services managemen and environmenal proecion in oal was observed firs and foremos in urban gminas in he Voivodeship (from 12.4% o 7%) while rural gminas were characerized by an increase in his measure (from 5.3% o 6.6%). Breaking he declining rend occurred in 2013 and coninued in The oal gminas in Poland increased share of spending on

7 The financial condiions of susainable developmen 245 environmenal proecion in he srucure of oal budgeary expendiures, firs o 7.1% and hen o 8.1%, while gminas in he Silesia province o 8% and 9.7%. Furhermore, while evaluaing he expendiures on he invesmens in susainable developmen, i is useful o analyse he share of he invesmen expendiures on municipal services managemen and environmenal proecion in he invesmen expendiures in oal. Deailed figures are presened in he Table 1 below. Invesmen expendiures on municipal services managemen and environmenal proecion accouned o over 30% of he invesmen expendiures in oal in gminas of he Voivodeship in he firs wo years of he sudy. However, nex years showed a decline in his value o ca. 21% and o over 16% in These values were considerably higher compared o he arihmeic mean in gminas in oal in Poland. Excep for 2010, he highes values of he analysed index were repored by municipal and rural gminas while he lowes levels were found in rural gminas. In 2014 gminas locaed in he Silesia province generae higher expendiures on municipal services managemen and environmenal proecion, heir share in oal invesmen expendiure amouned o 17.3% and was 3.8% higher compared o he oal gminas in Poland. Furhermore, anoher indicaor ha represens he share of invesmen expendiures on municipal services managemen and environmenal proecion in budgeary expendiures in oal can also be evaluaed. A deailed comparison is presened in he daa conained in Table 1. Invesmen expendiures in he srucure of budgeary expendiures on municipal services managemen and environmenal proecion in oal exhibied a declining endency, alhough i can be indicaed ha in he firs years of he analysis, he gminas in he Voivodeship in oal were characerized higher indicaors of over 60% compared o he arihmeic mean in Poland. However, from 2010, he ampliude of flucuaions ranged from 1 o 3%, and in 2014, up abou 7%. Municipal gminas in he period of he sudy generaed higher expendiures on susainable developmen invesmens unil 2010 while rural gminas spen more in Table 2 The srucure of expendiures on he environmenal proecion in gminas of he Voivodeship compared o he gminas in oal in Poland in (in %) SPECIFICATION Environmenal proecion expendiure in oal Expendiure on Poland 2,00 1,00 1,40 2,30 2,60 2,4 3,9 proecion of ambien air and climae Voivodeship 4,40 2,00 3,90 5,60 5,60 5,9 2,5 Expendiure on Poland 90,40 91,30 87,70 84,30 84,50 56,8 36,1 wasewaer managemen and waer conservaion Voivodeship 93,00 95,80 87,80 79,90 81,10 64,6 50,9 Poland 7,60 7,80 10,90 13,40 12,90 40,9 60,1 Expendiure on wase managemen 2,70 2,20 8,30 14,50 13,30 29,7 46,8 Voivodeship Sources: own calculaions based on BDL, GUS.

8 246 J. Łukomska-Szarek The specific role in he srucure of he expendiures on he environmenal proecion was played by he expendiures on air and climae proecion, which is illusraed by he daa conained in he Table 2. Their share ranged in he period sudied from 1% o 3.9% in gminas in oal in Poland and from 2% o 5.9% in gminas in he Voivodeship. I should also be indicaed ha he lowes values of he measure sudied were observed in 2009 and 2014, while he following years showed a progression. In , he expendiures on sewage managemen and waer proecion were characerized by boh an increase and a decline and hey accouned for from 36.1% o 91.3% of he expendiures on environmenal proecion in oal in Poland and for from 50.9% o 95.6% in gminas in he Voivodeship. A relaively low share of he expendiures on wase managemen in gminas of he Voivodeship in (over 2%) accouned in he following years o from 8.3% o 14.5%, while from 2013 hey have seen heir soaring o 29.7% and in 2014 year o 46.8%. Gminas in oal in Poland in exhibied he values lower compared o gminas in he Voivodeship. Expendiure on wase managemen accouned for in 2014 unil 60.1%. 4. Analysis of he invesmen poenial of gminas in he Voivodeship Analysis of he financial condiions for susainable developmen in gmina local governmens in he Voivodeship should be sared from he evaluaion of heir developmenal poenial. Therefore, wo indicaors were used for quanificaion of operaional and oal capaciy of local governmens for developmen. Deailed calculaions are conained in Table 3. Informaional conen of he above measures poins o he opporuniies for financing he oulays conneced wih developmen of local governmens in gminas. Analysis of he operaional capaciy for developmen does no ake ino consideraion he propery revenues (he indicaor can be used for projecion of working expenses) whereas oal capaciy for gmina developmen includes hese revenues, alhough hey have minor effec 16. The ex-pos analysis of financial capaciy for developmen of gminas in he Voivodeship was based on he daa available in he websie of he Cenral Saisical Office in he Local Daa Bank. The firs sep was o evaluae curren revenues and expendiures, propery revenues and budgeary revenues in oal in local governmens. 16 Dylewski M.: Przegląd meod oceny syuacji finansowej JST, [w:] B. Filipiak (red.): Meodyka kompleksowej oceny gospodarki finansowej jednoski samorządu eryorialnego. Difin, Warszawa 2009, s. 197; M. Dylewski, B. Filipiak, M. Gorzałczyńska-Koczkodaj: Meody analiyczne w działalności jednosek podsekora samorządowego. Difin, Warszawa 2010, s ; Łukomska-Szarek J.: Operacyjna i całkowia zdolność do rozwoju jednosek samorządu eryorialnego, [w:] H. Brandenburg (red.): Projeky regionalne i lokalne uwarunkowania społeczne i gospodarcze, Wydawnicwo Uniwersyeu Ekonomicznego w Kaowicach, Kaowice 2012, s. 215.

9 The financial condiions of susainable developmen 247 Table 3 Operaional and oal capaciy of developmen in gminas of he Voivodeship compared o he gminas in oal in Poland in (in %) Specificaion Operaional capaciy of developmen in a Poland Gminas in 13,4 8,6 6,4 7,0 7,1 8,9 9,7 uni of erriorial self-governmen = oal n DB WB, n Voivodeship 14,4 8,2 8,4 9,1 7,8 8,4 10,1 DB Gminas in oal 1 Toal capaciy of developmen in a uni of erriorial self-governmen n = DB WB DM n D 1 Poland Gminas in oal Voivodeship Gminas in oal 19,9 15,7 16,3 17,2 17,4 17,7 18,4 22,3 16,9 18,6 18,6 17,3 18,1 20,1 *DB curren revenues in a year ; WB curren expendiures in a year ; DM propery revenues in a year ; D revenues in oal in a year. Sources: own calculaions based on BDL, GUS. The nex sep was o compue individual indices ha were analysed in , which also allowed for evaluaion of he endencies for changes in he analysed values. Analysis of he operaional capaciy of local governmens in gminas of he Voivodeship poins o a regression in he indicaor sudied in from 15.6% o 8.4%. In 2011, his value was 9.1% and in 2012 i declined o 7.8%. A downward endency was also recorded in and in 2012 in gminas in Poland in oal, alhough i can be emphasized ha he gminas of he Voivodeship showed in he years sudied higher operaing capaciy for developmen. Only in here was an increase boh operaional and oal capaciy of developmen in local governmens (in he province indicaors were characerized by a progressive and were higher in he compared o gminas in Poland). In he case of oal capaciy for developmen, gmina self-governmens in he Voivodeship in were characerized by higher invesmen poenial compared o gminas in Poland in oal. Urban gminas of he Voivodeship in and showed a declining endency in developmenal poenial. For he purposes of he presen paper, a specific indicaor was developed o measure oal capaciy of erriorial self-governmen eniies for susainable developmen. I is given by he following formula: Toal capaciy for susainable developmen in a uni of erriorial self-governmen = where: n DBOS WBOS 1 n 1 DOS DMOS DBOS curren revenues generaed in he field of municipal services managemen and environmenal proecion in a year ; 100 (1)

10 248 J. Łukomska-Szarek WB curren expendiures generaed in he field of municipal services managemen and environmenal proecion in a year ; DMOS propery revenues generaed in he field of municipal services managemen and environmenal proecion in a year ; DOS revenues in oal generaed in he field of municipal services managemen and environmenal proecion in a year. The above indicaor deermines he capaciy of local governmens for financing he oulays for susainable developmen invesmens from budgeary revenues generaed hrough municipal services managemen and environmenal proecion. In he case of an operaing surplus, local governmens are allowed o use i for he invesmens in susainable developmen. However, he needs in he field of ecological invesmens are much higher han he revenues generaed. Therefore, i is necessary o acquire addiional financial sources (especially EU funds, ecological funds, credis and loans). In he case of gminas in he Voivodeship in 2010, a posiive value of he analysed indicaor was recorded (15.4%). Oher years have seen negaive levels, which forced he gminas o look for addiional financial resources on ecological invesmens. Table 4 Toal capaciy for susainable developmen in gminas of he Voivodeship compared o he gminas in oal in Poland in (in %) TERRITORIAL UNIT Gminas in Poland -108,3-115,9-22, ,4-81,3-105,7 oal Voivodeship -3-15,3 15,4-16,5-4,4-702,9-852,3 Urban Poland ,8-39,6-86, ,1 5,6 gminas Voivodeship 7,2-4,6 20,4-14,2-0, ,9 Urban and Poland -153,5-170,5-13,3-4,5-3,9-76,9-85,6 rural gminas Voivodeship -2,5 0,8 24,4 15, ,7 Rural Poland -206,8-124,7-0,5-9,7-12,3 8,7 9,3 gminas Voivodeship -198,2-271,7-43,7-64,7-27,4-49,1-183,2 Sources: own calculaions based on BDL, GUS. I can be concluded based on he daa conained in Table 4 ha, despie he negaive values of individual indices, gminas in he Voivodeship were characerized by higher oal abiliy for susainable developmen compared o gminas in oal in Poland in This concerned in paricular he urban gminas and combined urban and rural gminas. The highes oal capaciy for susainable developmen over he years sudied was found in he urban and rural gminas in he Voivodeship - hey generaed posiive indicaors in a he level of 0.8%, 24.4% and 15.1%, respecively. Urban gminas in 2008 recorded a posiive value of he indicaor (7.2%) while is value in 2010 rose o 20.4%.

11 The financial condiions of susainable developmen Conclusions The sudy confirmed he hesis of he higher degree of financial capaciy for developmen, wih paricular focus on susainable developmen in gmina self-governmen in he Voivodeship. In , hese eniies repored higher indices of invesmens in susainable developmen compared o he Polish gminas in oal. Invesmen expendiures on environmenal proecion accouned for over 30% of invesmen expendiures in oal in gminas of he Voivodeship in he firs wo years of he sudy. However, he following years showed a decrease in his value o over 16% in The main deerminan of hese changes was he economic slowdown ha resuled from he financial crisis sared in he USA, which quickly affeced he economic condiions in he European counries. Local governmens, paricularly in were exposed o he effec of he crisis, which manifesed iself in lower dynamics of budgeary revenues and ranslaed ino a slowdown in heir invesmen aciviy. Higher oulays on ecological invesmens were observed in he combined urban and rural gminas while he lowes values were found in rural gminas. This was caused by heir oal capaciy for susainable developmen. In he case of rural gminas, negaive levels of he analysed measure were recorded, which led o he necessiy for finding oher sources of finance han budgeary revenues. The sudy demonsraed ha he srucure of expendiures for environmenal proecion was dominaed by hose conneced wih sewage managemen and proecion of waer. However, in , he subsanial share was also observed for expendiures on wase managemen, wih he leas share found for he expendiures on air and climae proecion. I can be sressed ha financial capabiliies o suppor susainable developmen of local governmens in gminas of he Voivodeship and in Poland are limied, wih he mos of indicaors being negaive over he period of 2008 o However, hese eniies in he period of he sudy sared invesmens in erms of environmenal proecion. Alhough a gradual regression in invesmen expendiures in his area in expendiures in oal was recorded, a gradual revival could be observed in Bibliography 1. Barczak A.: Zadania samorządu eryorialnego w zakresie ochrony środowiska. Dom Wydawniczy ABC, Warszawa Blewi J.: Undersanding Susainable Developmen. Earhsean, London Burzyńska D.: Rola inwesycji ekologicznych w zrównoważonym rozwoju gmin w Polsce. Wydawnicwo Uniwersyeu Łódzkiego, Łódź 2012.

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