Kierunki wydatkowania środków w ramach funduszy sołeckich w latach 2010–2021 ze szczególnym uwzględnieniem województwa dolnośląskiego

Purpose – The purpose of this paper is to analyze the change in the directions of spending within the framework of village funds over the years 2010–2021indicated by the residents of municipalities. Research method – A descriptive method with elements of analysis of reporting data from databases of the Ministry of Finance on expenditure of municipalities within the village funds was used in this paper. Results – On the basis of the research, directions of spending within the framework of the village funds in selected municipalities (sections 921, 926, 900, 600, 750, 754 and 801) were identified. The main ones were expenditures from sections 921 and 900, but there were significant fluctuations in their level and frequency of occurrence in individual municipalities in the long term. Large differences in the share of expenditures of individual departments in successive years may suggest that residents submitted for financing the projects that were most important to them at a given moment. Originality/value/implications/recommendations – The analysis is the first attempt in the literature to assess changes in the directions of spending at the level of individual municipalities over such a long period. It indicates that the analysis of the direction of spending of the village funds should not refer to short periods of time, primarily due to the observed fluctuations in the level of these expenditures in different years. At the same time, it indicates the necessity of further detailed research on long-term changes in the direction of expenditures from these funds at the level of the villages (sołectwo) themselves.