Dynamic changes in the economy and law amendments affecting the activity of local government units create the need for an ongoing assessment of their financial situation. The aim of the study presented in this article is to assess the financial situation of gminas (communes, municipalities). This situation was determined by means of four variables: total income per capita, the value of total liabilities per capita, the value of investment expenditures per capita and operating result per capita. The analysis was based on data obtained from the Local Data Bank of Statistics Poland (GUS) and the Ministry of Finance, covering the years 2016–2018. The k-means clustering algorithm was applied as a research method.
The study demonstrates that while in the years 2016 and 2017 the financial situation of gminas was stable, the debt of most of the surveyed units increased within the analysed period. The most significant differences between gminas became visible in 2018. The proportion of gminas with the worst financial situation increased from approx. 3.3% in 2016 to 7.9% in 2018, which, jointly with the crisis caused by the COVID-19 pandemic in 2020, result in these gminas' potential great financial problems in the future.