Abstract
The lack of sufficient financial resources on the part of local government units, including a high level of indebtedness, prevents them from effectively implementing public tasks. This makes public-private partnerships an extremely popular form of making sure that public tasks are carried out efficiently. The goal remains the ongoing and uninterrupted satisfaction of society’s needs by providing universally available services. In connection with the above, the article analyses the influence of commitments on the implementation of public-private partnership contracts on public debt. The author also looks at the individual debt ratio of local government units, which is determined based on the operating surplus in the budget of these units.