BUDGET EVALUATION OF LOCAL GOVERNMENTS BASED ON THE EXAMPLE OF THE MUNICIPALITY OF STARY LUBOTYŃ IN THE YEARS 2010-2013

The aim of the study was to present selected aspects of the financial situation in the municipality of Stary Lubotyń in dynamic terms. The study used data from the period 2010-2013. In the process of data analysis tabular, graphical and descriptive methods were used. In addition to the analysis of revenues and expenditures indicators of financial management in the municipality of Stary Lubotyń were calculated. The research shows that the financial situation of the municipality covered by the research business developed positively. In 2012 the municipality of Stary Lubotyń recorded the highest income. Total debt ratio in 2010-2013 was reduced proving improvement the financial situation of the municipality. Sales profitability ratio has improved. Further improvement in the financial situation requires to control costs and seek new sources of income