Local governments of Krakow created the system of fi nancing commune operations of auxiliary units. No other local government has not decided to transfer so many powers and fi nancial resources to your districts or the settlements. Districts progressively have won competences from fi nancial resources for administrative service of their offices up to the tasks entrusted to the expanded program. One of the main factors which influenced the delegation of tasks and competences of districts was to use social potential in such entities.