All local government units in Poland have been analysed regarding their consolidated debt. The consolidated debt was compared with the budget debt which is subject to monitoring and statutory restrictions. The scale of extra-budgetary debt has been revealed as recorded in the balance sheet of a local government unit, a parent entity. In practice, the consolidated balance sheet and debt presented in it are not subject to debates and analyses. Local governments refrain from auditing and publicising of the consolidated balance sheet. The article describes the risks related to unlimited local government debt.
The main purpose of the paper is to present a method which allows taking into account the anisotropic properties of dynamo steel sheets. An additional aim is to briefly present anisotropic properties of these sheets which are caused by occurrences of some textures. In order to take into account textures occurring in dynamo sheets, a certain sheet sample is divided into elementary segments. Two matrix equations, describing changes of the magnetic field, are transformed to one non-linear algebraic equation in which the field strength components are unknown. In this transformation the flux densities assigned to individual elementary segments are replaced by functions of flux densities of easy magnetization axes of all textures occurring in the given dynamo sheet. The procedure presented in the paper allows determining one non-linear matrix equation of the magnetic field distribution; in this equation all textures occurring in a dynamo sheet are included. Information about textures occurring in typical dynamo sheets may be used in various approaches regarding the inclusion of anisotropic properties of these sheets, but above all, the presented method can be helpful in calculations of the magnetic field distribution in anisotropic dynamo sheets.