“…When defining the financial situation (condition) of a local government unit, the following are most often emphasised: the ability to finance services on a continuous basis, the comprehensiveness of sound finances, the ability to repay liabilities, and the maintenance of the current level of services with resilience to the risks of changes over time. It seems that the most pertinent interpretation of the financial position (condition) of a local government unit refers to its ability to meet its financial obligations on time and to maintain services provided to the community (Filipiak, 2009;Dylewski, Filipiak, Gorzałczyńska-Koczkodaj;, Filipiak, 2011Wiśniewski, 2011;Kopyściański, Rólczyński 2014;Zawora, 2015;Adamczyk, Dawidowicz, 2016;Kotowska, 2016;Natrini, Taufiq Ritonga 2017, Ociepa-Kicińska, Gorzałczyńska-Koczkodaj, Brzozowska, Pluskota, 2022.…”