Abstract:

The political and socio-economic changes  introduced in Poland in 1989 have been accompanied by the radical increase of  the role and responsibility of the Local Government Units (LGU). These institutions have taken the real responsibility for  organization and functioning of local community.  It is interesting to observe  that although the majority of decision makers serving in the LGU are  elected individuals of various professions and the level of education ( not  the professional administrators), the activity of these bodies demonstrate the entrepreneurial nature.  The aim of the current paper is to present that approach of  LGU to the problems related with the organization and financing of the activity in the area  related to the culture and national heritage.