Finanse, Rynki Finansowe, Ubezpieczenia

Objective – the aim of the article is to present and compare legal and organisational solutions applied in practice by local self-government units in the field of administrative, fnancial and organisational support for local self-government units, with particular emphasis on providing accounting services to units. Survey methodology – the study applied the method of analysis of sources, includig documents and internal legal acts established by territorial self – government units and organisational units established by tchem. In the couse of the research, the following methods were also used: observation and interview. Result – the paper presents results of comparative analysis of organisational solutions in the field of joint financial, administrative and organisational suport for self – government organisational units. On the example of solutions applied by selected territorial self- government units, similarities and differences in organisation and scope of joinf administrative, financial and organisational services of self – government organisational units were demonstrated, as well as problems and expected benefits of implementation of model solutions. Originality/value – the contents presented in the article indicate that territorial self – government units undertake new and diversified organisational solutions of providing joint services including accounting, to subordinate organisational units, which is the starting point for research on the rationalisation of public expenditures by territorial self – government units.