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