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Purpose: The aim of the article is to identify and assess changes in the financial situation of cities with poviat rights in Poland against the background of the entire country in 2010-2021. Design/methodology/approach: The article identifies and assesses changes in the financial situation of cities with poviat rights in Poland against the background of the entire country in 2010-2021. The empirical material of the article concerns both the entire country and all cities with poviat rights in Poland. The figures come from the Local Data Bank of the Central Statistical Office in Warsaw and concern the years 2010-2021. The collected and ordered empirical material was developed in a descriptive, tabular, and graphical form, using the method of comparative analysis, with comparisons made in time and space. In addition, all diagnostic features illustrating the financial situation of cities with poviat rights in Poland against the background of the entire country for the years 2010-2021 were assessed, which is a new approach to the research problem addressed in the article. Findings: The analysis of statistical data confirmed the research hypothesis, which assumes that cities with poviat rights in Poland are slightly differentiated in terms of their financial situation and its changes over time, while the very fact of the presence of a city, especially a larger one, is an important factor that positively and permanently affects this situation. Originality/value: The originality of the work lies in the author's approach to the analysis of the research issues undertaken. The point assessment of the financial situation of the surveyed local government units against the background of the country was carried out. The work is addressed primarily to local government officials responsible for public local government finances, as well as for the conditions, opportunities and directions of local socio-economic development of cities with poviat rights in Poland.
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