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The aim of this paper is to present regulations of municipalities budgets in Poland, with comprehensive procedure of passing the budget.It is presented issue of participation of self-government units in public incomes. The Constitution of the Republic of Poland (Article 167 paragraph 1) requires the appropriate participation, related to range of duties delegated by the state administration. This article discusses relation between amount of founds which the primary local self-government unit receive and range of mandated duties. This problems are significant for considering financial independence of each municipality, being the result of setting up the constitutional rule of self-government independence and other legal regulations defined in TheConstitution of the Republic of Poland and European Charter of Local Self-Government. It must be said, that The Constitutional Tribunal of the Republic of Poland in one of the judgments emphasized, that financial independence of self-government units is one of the constitutional features of self-government subjectivity.Description of passing a municipality budget procedure includes detailed presentation of resolution initiative in scope of drawing up the budget resolution, a makeshift budget resolution and a resolution changing the budget resolution. Only a governing body of a self-government unit has the right to the initiative, however in case of municipalities it is confusing, since municipalities governing body is individual, not collegial. Authorities mentioned in Article 233 of Poland Act on Public Finance are the property of mayor (wójt in rural municipalities and small towns, burmistrz in medium-sized towns and prezydent in cities), as the municipality governing body.In this article it is discussed legal significance of regional clearing houses opinion and the procedure of expressing the opinion.Description of further part of passing a municipality budget procedure points at legal regulations which set up the time-frames of passing the budget. It shows the consequences of exceeding the limits of time and importance of regional clearing houses in such a situation. ; Стаття розкриває правила, що стосуються бюджету гміни в Польщі, з повним описом процедури його прийняття. Стосується також проблем співвідношення коштів, які залишаються в розпорядженні основної організаційної одиниці територіального самоуправління, сфери завдань,які надані для реалізації цій одиниці. В статті також характеризуються принцип самостійності територіального самоврядування та інших положень Конституції Республіки Польща, а також Європейської Хартії Територіального Самоврядування.